For what can personal income tax be reimbursed to an individual? Deduction for expenses on an individual investment account

Russians can return monetary compensation from the state annually or monthly by paying their taxes.

We will tell you what a tax deduction is, who can use it and under what conditions, and also give real-life examples to understand how the refund system works in practice.

How is a tax deduction formed - who has a chance to get part of their taxes back?

Tax deduction is cash refund from the amount of taxes paid at a 13% rate, that is, a refund of the total amount of income tax or personal income tax.

Of course, personal tax affects everyone adult citizens of the Russian Federation.

Russians can return the amount of tax paid if it was paid from a citizen’s salary or other income.

For example:

1. From individual entrepreneurship.
2. From private teaching.
3. From renting out vehicles or property.
4. From the sale of residential property.

Other income and taxes do not qualify for a refund.

As a rule, from the tax deduction amount no 13% tax is charged.

Here's an example of how a return is generated:

1. A citizen submits an application and documents to the tax service.
2. Awaiting approval. The tax office calculates how much he is entitled to. For example, he is entitled to 3,000 rubles a month.
3. A citizen receives a monthly salary of 20 thousand rubles. From this amount he is paid the required refund of 3 thousand rubles. This amount is not taxed.
4. Pays 13% tax on 17 thousand rubles, in the amount of not 2600 rubles, but 2210 rubles.

Monthly refunds can be issued in two ways:

1. Refund from the employer, that is, the employer will pay you the amount, but he will not pay the 13% tax. Of course, this needs to be agreed with the tax service.
2. Refund from the tax office. The amount will be transferred directly from the authority.

There is also an annual return. It is formed once a year. You can get it after working for 1 year, providing the necessary supporting documents and an application to the tax service. The entire amount is returned at once.

For example, if you are entitled to a monetary compensation of 1000 rubles, then you will immediately receive 12 thousand rubles.

Tax refunds can be:

1. Standard.
2. Social.
3. Property.
4. Professional.
5. Related to securities or forward transactions.
6. Concerning participation in an investment partnership.

All of them are controlled by the tax service, their payment is regulated by law. In the Tax Code of the Russian Federation this is articles – 218-221.

What is the standard tax deduction?

Cash refund in standard form features a fixed deduction amount.

In accordance with Article 218 of the Tax Code of the Russian Federation, a citizen has every right to receive the following compensation:

1. 3,000 rubles (clause 1 of this article). If you suffered a serious illness associated with radiation or radiation exposure, or survived the disaster at the Chernobyl nuclear power plant, helped in its liquidation, or suffered an illness due to an accident at the Mayak production facility, or is disabled during the Second World War or became disabled of groups 1-3 during the contract service when he was at war, or worked with nuclear and radioactive substances.
2. 500 rubles (point 2). Heroes of the Soviet Union and the Russian Federation, disabled people, WWII participants, “Afghans” and other military personnel can count on this compensation.
3. 1400 rubles (point 4). Parents, guardians, and legal representatives have the right to receive a refund in this amount for the first-born or second child.
4. 3000 rubles (point 4). For the third and subsequent children, the parent, guardian or legal representative can receive this amount monthly. This also applies to disabled children who are in groups 1 and 2.

Remember, a tax refund is provided for children until they reach the age of majority, that is, up to 18 years of age.

If a child is a full-time student at a university, then the age of the child until which parents will receive compensation is extended to 24 years.

Property tax deduction for purchasing real estate or own housing construction

Russians can return compensation for the costs of purchasing or constructing housing. Compensation is calculated at the same 13 percent.

A citizen may request a refund in the following cases:

1. If you bought a ready-made home, it doesn’t matter the whole house or just a room.
2. When I purchased a plot of land intended for housing construction.
3. If you took out a home with a mortgage or a targeted loan.
4. When I built the house myself.

Property tax refund can be provided under the following conditions:

1. The amount of taxes from which the deduction will be calculated should not exceed 2 million rubles.

Here are some examples:

1. First: citizen Petrenko purchased a house worth 4 million rubles. He will be able to issue a refund only with 13% tax from 2 million rubles, that is, from 260 thousand rubles.
2. Second: if Petrenko had purchased an apartment for 1 million 800 thousand rubles, then the refund would have been calculated at 13% of this cost, that is, at 234 thousand rubles.

2. A Russian can receive a deduction, the amount of which will not exceed his annual income tax

Let's explain with an example: citizen Voropaev received a monthly salary of 22 thousand rubles. Every month he contributed 2,860 rubles to personal income tax.

Thus, for the year he paid taxes totaling 34,320 rubles. This is exactly how much he will be paid for the purchase of housing, and the remaining amount will be transferred to the following years until the return is paid in full.

3. There can be as much purchased property as you like. The main thing is that the amount does not exceed the established 2 million rubles.

A citizen can purchase a room, the cost of which, let’s assume, will be 600 thousand rubles. and later - an apartment, the price of which is 1 million 400 thousand.

The refund will be calculated first from 13% of the cost of the room, and then from the remaining amount - the cost of the apartment.

4. The calculation does not take into account maternity capital and other benefits

All allowances will be deducted from the total cost of housing and then a refund will be calculated.

For example, a house worth 2.5 million rubles. The Matveev family purchased it using maternity capital, its size was 453 thousand rubles.

When applying for a deduction, the tax office reported that the deduction would be calculated from 2 million rubles.

5. The refund is calculated on interest on the loan/loan/mortgage

They can pay compensation in an amount of no more than 390 thousand rubles. – 13% of 3 million rubles.

Who is entitled to receive a professional tax deduction - all categories of recipients

The list of citizens who can receive this type of compensation includes:

1. Individual entrepreneurs.
2. Lawyers and lawyers in private practice.
3. Writers and authors who receive royalties for their creative works.
4. Persons providing services under a contract.

Typically a professional return is done 1 time per year and is submitted for an annual period.

In accordance with Article 221 of the Tax Code of the Russian Federation, professional deductions are calculated in two ways:

In accordance with the legislation of our country, every working citizen is required to pay a salary tax - personal income tax (NDFL). The arithmetic in this matter is very simple: if your salary plan is 20,000 rubles, then you will receive the amount minus 13%, that is, 17,400 rubles. 2,600 is the amount of tax you give to the government. Moreover, the tax must be paid in any situation when you made a profit, for example, won the lottery, rented out an apartment, etc.

The tax rate is most often 13% of income received. However, the legislation defines cases when the rate is 35% - these are winnings and gifts.

Your employer makes monthly personal income tax contributions for you. However, if the employer forgot to withhold tax, or if you do not have a tax agent, you will have to pay the tax and report the income yourself. In order to avoid problems, you are required to submit a declaration in form 3-NDFL to the tax office no later than April 30 of the next year (Please note: this year the deadline for filing the declaration is May 2).

Why do we pay personal income tax?

All taxes go to the consolidated budget of the Russian Federation - this is a set of budgets at all levels. That is, to the federal budget, the budget of the subject, city and district in the aggregate. A budget is a list of expenses and income. How much money Russia and its constituent entities plan to receive and what they want to spend it on. The main source of income for any budget is tax payments.

According to Articles 56 and 61 of the Budget Code, most of the personal income tax - 85% - goes to the budget of the subject, that is, the Kaliningrad region. The remaining 15% is distributed to local budgets. Personal income tax does not go to the federal budget; it remains where you work. It is spent on improving your region or your city.

What is a tax deduction

In accordance with the legislation of our country, all citizens have the right to receive a tax deduction if certain conditions are met.

A tax deduction is money that you can receive from the state from the amount of tax paid in the amount of 13%, with the exception of income from equity participation in the activities of organizations received in the form of dividends.

Deductions cannot be applied by individuals (including individual entrepreneurs) who are exempt from paying personal income tax, due to the fact that they do not have taxable income, which means there is nothing to reduce by the amount of deductions.

Such individuals include, in particular:

Pensioners, disabled people who have no other source of income other than pensions;

Unemployed;

Persons receiving care allowance;

Individual entrepreneurs who receive income from activities for which special tax regimes are applied - Unified Agricultural Tax, simplified tax system and UTII.

What can you get a tax deduction for?

The Tax Code provides for seven groups of such deductions:

1) standard tax deductions;

2) social tax deductions;

3) investment tax deductions;

4) property tax deductions;

5) professional tax deductions;

6) tax deductions when carrying forward losses from transactions with securities and transactions with financial instruments traded on the organized market;

7) tax deductions when carrying forward losses from participation in an investment partnership.

Standard tax deductions

Certain categories of individuals are provided with standard tax deductions. Such deductions are not conditional on citizens having any expenses. They can be used monthly. In other words, income received at the end of each month of the tax period can be reduced by standard deductions due to the taxpayer.

Currently, standard deductions are provided to taxpayers in the amount of 3,000 and 500 rubles. The maximum deduction is 3000 rubles. provided to: Chernobyl survivors, disabled veterans of the Great Patriotic War, disabled military personnel who became disabled in groups I, II and III due to injury, concussion or injury received during the defense of the USSR, the Russian Federation.

For a deduction of 500 rubles. have the right: Heroes of the Soviet Union and Heroes of the Russian Federation, disabled people since childhood, disabled people of groups I and II, parents and spouses of military personnel who died defending the USSR and the Russian Federation. If a person qualifies for two standard deductions, he or she is entitled to the maximum of them.

Parents are eligible to receive the standard child tax credit for each month of the tax year that applies to the parent, parent's spouse, or adoptive parent. The amount of the deduction depends on the order of birth of the children: for the first and second child - 1,400 rubles, for the third and each subsequent child - 3,000 rubles. The above deductions can also be applied by the guardian, trustee, adoptive parent, or spouse of the adoptive parent who is supporting the child.

If a child under the age of 18 is disabled, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II, parents have the right to a tax deduction in the amount of 12,000 rubles. In this case, adoptive parents or guardians can count on only 6,000 rubles.

Social tax deductions

Social tax deductions are provided on five grounds:

1) on expenses for charitable purposes and donations;

2) for training costs

In this situation, a deduction can be issued for your own education in educational institutions, but it cannot exceed 120,000 rubles per tax period (that is, a year).

3) for full-time education of wards under the age of 18 (former wards under the age of 24) in educational institutions;

4) for full-time education of brothers (sisters) under the age of 24 in educational institutions. In this case, the deduction is provided to the taxpayer until his brothers (sisters) reach the age of 24, even if he is their guardian or trustee.

For full-time education of their children under the age of 24 in educational institutions. Expenses for the education of children and wards of the taxpayer can be taken into account in the amount of no more than 50,000 rubles per year for each student. This amount is common to both parents, guardians, and trustees. It is worth noting that if educational expenses are borne simultaneously by a child and his parent, then each of them has the right to claim a deduction in the amount of expenses incurred on an independent basis. This rule applies regardless of whether the student is working or not.

When paying for the education of other persons (spouse, grandchildren, etc.), no deduction is provided.

3) on expenses for medical services and medicines. The total amount of social tax deduction is accepted in the amount of actual expenses incurred, but not more than 120,000 rubles. Moreover, for expensive types of treatment in medical organizations and individual entrepreneurs engaged in medical activities, the amount of tax deduction is accepted in the amount of actual expenses incurred. This list is approved by a decree of the Government of the Russian Federation.

A deduction for payments for the cost of medical services is provided to the taxpayer if the institutions have the appropriate license to carry out medical activities, as well as upon submission of documents confirming his actual expenses for services provided, the purchase of drugs for medical use or the payment of insurance premiums.

4) on expenses for non-state pension provision, voluntary pension insurance and voluntary life insurance;

5) on expenses for paying additional insurance contributions for a funded pension. The following categories of citizens can apply such a deduction: those who pay pension contributions under a non-state pension agreement, with a non-state pension fund or with an insurance organization.

Moreover, you can conclude such agreements and pay contributions under them not only for your own benefit, but also for the benefit of your spouse, parents, and disabled children.

The social tax deduction for personal income tax is provided in the amount of insurance premiums paid by taxpayers under voluntary life insurance contracts from 01/01/2015, including those concluded before the specified date.

Investment tax deductions

This type includes deductions for sellers of long-term securities traded on the organized securities market in the amount of a positive financial result. In this case, the positive financial result (the difference between income and expenses) obtained from the sale (redemption) of securities is exempt from taxation.

Positive financial results obtained from transactions accounted for in an individual investment account are exempt from taxation.

The maximum amount of deduction is not limited. However, there are a number of limitations here. Receiving a deduction only after the expiration of a three-year period of ownership of only one account, the absence of a previously received deduction for the amount of funds deposited into the IIS.

The amount contributed to an IIS during a calendar year is exempt from taxation. Limit amount of deduction per year: no more than 400,000 rubles. per year, is exempt from personal income tax. That is, the tax authority will return to you 13 percent of this amount (but not more than 52,000 rubles) annually during the term of the agreement for maintaining an IIS. Since the deduction is applied to the total tax base for income taxed at a rate of 13 percent, it cannot exceed the amount of this base.

Property tax deductions

Property tax deductions, this is one of the most common types of personal income tax refunds in our region, are provided in the following situations:

1) when selling property, shares in the authorized capital of organizations, when assigning rights under an agreement for participation in shared construction. From January 1, 2016, this list was supplemented with the following conditions: withdrawal from the membership of the company; transfer of property to a participant in a liquidated company, reduction of the nominal value of a share in the authorized capital of the company.

When selling real estate, a tax deduction is provided for an amount not exceeding a total of 1,000,000 rubles. Provided that the property is owned for less than the minimum maximum period of ownership of the real estate property. For real estate purchased from January 1, 2016, this period is five years; for property purchased before this date, three years.

In addition, a minimum period of ownership of property of three years is established for property received by the taxpayer by inheritance or under a gift agreement from an individual recognized as a close relative; receiving it as a result of privatization or received as a result of the transfer of property under a lifelong maintenance agreement with dependents.

A tax deduction in an amount not exceeding 250,000 rubles can be obtained upon the sale of movable property that has been owned by the taxpayer for less than three years.

2) in case of purchase of property from a taxpayer for state or municipal needs.

The taxpayer has the right to reduce his income by property deduction in the amount of redemption amounts received by him in the event of the seizure of a land plot and (or) other real estate located on it for state or municipal needs. In this case, the redemption value can be received both in cash and in kind;

3) during the construction or acquisition of housing, as well as land.

A property tax deduction is provided in the amount of expenses actually incurred by the taxpayer for new construction or the acquisition of several pieces of property on the territory of the Russian Federation: residential buildings, apartments, rooms or a share(s) in them, the acquisition of land plots or a share(s) in them provided for individual housing construction, and land plots or shares in them, but not exceeding 2,000,000 rubles.

In the amount of expenses actually incurred by the taxpayer to repay interest on targeted loans (credits) actually spent on new construction or the acquisition of a residential building, apartment, room or share(s) in them on the territory of the Russian Federation, but not more than 3,000,000 rubles, if any documents confirming the right to receive a property tax deduction (loan (credit) agreement, as well as documents confirming the fact of payment of funds by the taxpayer to repay interest). This property tax deduction is provided only in relation to one piece of real estate.

Property deductions are provided when filing a declaration at the end of the tax period, or before the end of the tax period when submitting a written application to the employer.

If property tax deductions cannot be used in full during a tax period, their balance can be carried forward to subsequent tax periods until they are fully used.

For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, property tax deductions can be carried forward to previous tax periods, but not more than three, immediately preceding the tax period in which the transferred balance of property tax deductions was formed.

A property tax deduction is provided to the taxpayer on the basis of documents confirming the emergence of the right to the specified deduction, payment documents drawn up in the prescribed manner and confirming expenses (receipts for receipt orders, bank statements about the transfer of funds from the buyer’s account to the seller’s account, sales and cash receipts, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents).

The material was prepared as part of the program of the regional Ministry of Finance “Increasing the level of financial literacy of residents of the Kaliningrad region”

All officially employed people pay tax to the state on their income.

The legislation provides for several situations in which people have the right to claim.

Let's look in detail at what you can get your income tax refunded for in this article. For property tax.

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Who is entitled to deduction

People who work officially and pay it monthly have the right to return part of the income tax. This is expressed by providing a tax deduction.

Situations in which you should contact the inspectorate

The topic of why you can return income tax in 2016 is quite interesting. The legislation establishes certain grounds for contacting the tax service in order to return part of the personal income tax.

These include:

• The most common case of appeals to the tax office is the purchase of residential real estate. This type of benefit allows you to return 13% of the total cost of housing to all working people. Persons who purchased real estate have the right to claim a deduction. The maximum amount for which the deduction is provided is 2,000,000. It is allowed to receive benefits for minors and spouses. In addition, if the property was purchased with a mortgage, you can return 13% of the amount that was paid as interest.
• It is possible to receive a deduction for paid treatment. According to the law, you can claim a tax refund if the applicant paid not only his own, but also his relatives. These include: spouse, parents and children under age. This benefit applies not only to the purchase of medicines, but also to medical services provided. Just do not forget that the drugs must be prescribed by a doctor with a special prescription and the maximum amount of costs should not exceed 120,000 rubles. The exception is very expensive treatments. They must be recorded in a special document approved by law. For expensive treatment, the deduction can be provided to the maximum.

What else can you get a 13 percent income tax refund for? It is possible to return part of the personal income tax for education of yourself or your children.

The deduction is provided for children under 24 years of age. The maximum deduction limit for personal training is presented in the amount of 15,600 rubles. If payment was made for children, each of them is entitled to a maximum of 6,500 in return for each.

Documentation for registration

Before contacting the tax office with an application, you need to collect the necessary documentation package:

• Certificate in form 2 personal income tax. It is issued at work.
• Correctly drawn up personal income tax declaration 3. You can compile it yourself using the program on the official website of the tax office.
• Identification.
• Confirmers. The complete list will depend on the situation.

The full package of required documentation can be clarified at the tax office at your place of residence.

Common mistakes

There are a number of errors that may delay the return of part of the personal income tax:

• incorrect completion of the declaration
• incomplete documentation package
• loss of documentation
• errors when filling out applications or certificates

Before submitting the papers to the tax office, it is better to immediately check the package for errors and omissions. This will help avoid delays in refunds.

Deadlines

When the tax inspector has accepted all the documentation, a desk audit is carried out. It lasts about two months.

Specialists of this organization may additionally request additional documents. Upon completion, a notification of the decision is sent to the applicant’s address.

After this, you need to write an application for the return of overpaid money. A month after its adoption, the tax authority transfers the money to the applicant’s bank account.

Thus, the entire procedure for returning part of the personal income tax takes a total of about four months.

There is a statute of limitations for applying for a refund. It is three years. It is possible to increase this period through the courts if there are good reasons for this.

How to return tax on the purchase of an apartment - in the video:

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Today, Tax Legislation provides many options for which you can receive a tax deduction. To apply for a tax refund, you do not need to have any special legal knowledge; the procedure is simple. And yet, read this section in case you have the right to receive additional income from the state.

It is perhaps difficult to meet in our country a person over 18 years of age who is unfamiliar with the abbreviation personal income tax. Personal income tax or income tax affects all officially employed citizens.

According to the Tax Code of the Russian Federation, the absolute majority of income in our country is taxed at a rate of 13%. In addition to wages, this applies to:

• income from private teaching or other types of consultations;
• income from rental of property or vehicle;
• income from the sale of property that belonged to the specified owner for less than 3 years (before 2016) or 5 years (after 2016), etc.

There are other types of income, such as winnings from an advertising campaign. They can be taxed up to 35%, and there is no legal refund on these amounts.

It must be borne in mind that even if you have other earnings with a special tax base, the deduction is provided only for income taxed at a rate of 13%.

What is a tax deduction and how to get it

By definition, a tax deduction is an amount on which 13% tax will not be paid. Let's look at several options for how this can be done practically.

Reducing the tax base

For example, your salary is 25,000 rubles. Every month you are given a deduction of 1,000 rubles. In practice, this means that personal income tax of 13% will be deducted not from the entire salary of 25,000 rubles, but from the amount reduced by the deduction, that is, from 24,000 rubles.

Return within a year

We considered the situation when the deduction is provided monthly. In a number of cases, the tax office uses a mechanism where a year is taken for the reporting period. That is, you receive a salary during the year and pay 13% personal income tax - everything is as usual. At the end of the year, you submit documents to the tax authorities confirming your income, the right to deduction and taxes paid, and you will be immediately refunded the amount that you overpaid to the state.

Refund monthly

It is possible that there is no need to wait until the end of the year to take advantage of the tax benefit. The money can be returned monthly from the employer. To do this, you also need to submit documents to the tax office and receive confirmation of your right to a tax deduction. After this, the company’s accounting department will stop withholding personal income tax for a certain period. And thus your right to a deduction is exercised.

There are 5 types of tax deduction:

• standard;
• social;
• property;
• professional;
• associated with losses on transactions with securities.

We will look at the first four most common types of tax deductions.

Standard tax deduction

This tax deduction is a flat amount, regardless of your income, and is provided monthly. There are 2 possible situations for providing this type of deduction:

Having children in care

For the first and second children, parents or guardians are provided with a deduction in the amount of 1,400 rubles, for the third and other children - 3,000 rubles. Deductions are provided until the child turns 18 years old, and if the latter is studying full-time at a university, the period will last up to 24 years.

If there is a disabled child in care, then the amount of benefits is greater. Since 2016, they have been set at 12,000 rubles. for parents and 6,000 rubles for guardians or adoptive parents.

The provision of the benefit will end when your total income since the beginning of the year reaches 280,000 rubles (after 2016 - 350,000 rubles). And in the new reporting period, payments will continue.

Example. Vasily Vasechkin has two children – 9 and 10 years old. For them, he has the right to receive a deduction in the amount of 2,800 rubles in 2019, and his salary is 40,000 rubles. First of all, Vasily will receive a deduction from January to July inclusive, since in July the total income will be the coveted 280,000 rubles. Personal income tax during this period will be (40,000 – 2,800)*13% = 4,836 rubles.

If Vasechkin had not filed a deduction, he would have paid the state 40,000 * 13% = 5,200 rubles from his salary. The net profit is 364 rubles per month, and for 7 months he will receive a cash benefit of 2548 rubles.

Availability of one of the preferential categories

This includes “Chernobyl survivors”, disabled people of the Great Patriotic War, military personnel who became disabled in service. They have the right to a deduction of RUB 3,000.

Heroes of Russia and the USSR, participants of the Second World War, former prisoners of concentration camps, disabled people since childhood, “Afghans” - standard deduction of 500 rubles. The full list of categories is in Article 218 of the Tax Code.

Social tax deduction

Providing a social deduction is possible in the following cases:

• expenses for your own or children’s education;
• expenses for treatment, for yourself or close relatives;
• charity;
• contributions towards future pensions.

The “ceiling” for social deductions in total for treatment and education is 120,000 rubles. The exception is expensive treatment, for which a deduction is provided for the full amount.

Example. Vasily, having spent 50,000 rubles. for your education, 50,000 rubles. for a child’s education, 50,000 rubles. for his own treatment and 50,000 for his wife’s treatment, he will have to decide in which categories to receive a deduction.

He will be able to submit documents for income tax refund only from the maximum amount (120 thousand rubles), regardless of reality (200 thousand rubles). The maximum refund amount for him will be 120,000*13% = 15,600 rubles.

It is also important for Vasechkin to know that the validity period of this deduction is limited. Documents are submitted in the year following the year in which the expenses were incurred. That is, if the payment was made in 2015, then the 3-NDFL declaration should be completed specifically for this reporting period.

There is no need to delay reporting, since tax refunds are only possible for the previous 3 years. For example, in 2019, declarations for 2018, 2017 and 2016 are accepted. If training or treatment was previously carried out, it is impossible to issue a refund.

If the personal income tax paid for the year does not allow you to receive a deduction in full, the remainder is burned out.

Property tax deduction

Since 2001, happy new residents can take advantage of the property tax deduction and get back part of the money spent. The same 13% of the purchase amount excluding maternity capital and other benefits are subject to refund.

A property deduction is provided if:

• purchase of a finished apartment (house, room) or plot for construction;
• purchasing property with a mortgage;
• housing construction.

The law implies restrictions on the maximum payment amount for everyone who decides to take advantage of this opportunity.

Firstly, the amount from which personal income tax is returned cannot exceed 2,000,000 rubles.

Example 1. Let’s assume that someone Vasily Vasechkin bought an apartment worth 5 million rubles. He will be able to issue a deduction for 13% of 2 million - 260,000 rubles.

Example 2. If Vasechkin bought a room for 500,000, 13% of the full cost of housing is refundable - 65,000 rubles.

Secondly, the maximum amount that the owner will receive in one year is limited. It should not exceed the amount of income tax paid by the owner to the budget for this period.

Example. Suppose Mr. Vasechkin receives an official income of 15 thousand rubles. For the year he will pay personal income tax in the amount of 15,000 * 13% * 12 months = 23,400 rubles. He will return exactly that much for the purchase of housing in the current period. The rest of the due deduction will go the next year and so on until full payment is made.

In all other respects, a citizen of the Russian Federation who has income subject to personal income tax and is not an individual entrepreneur with special tax rates is given the right to apply for a property deduction.

Professional tax deduction

• individual entrepreneurs (whose income is subject to a rate of 13%!);
• lawyers and teachers in private practice;
• authors receiving remuneration for their works;
• persons providing services under a contract.

Provided for a reporting period equal to one year.

An interesting feature of this deduction concerns entrepreneurs. Let's return to Vasechkin, who has already acquired the status of an individual entrepreneur. For him, the tax deduction will be calculated from business expenses - purchase of materials, salaries to subordinates, etc. If Vasily can justify the expenses with documents, he will receive a deduction for the entire amount of expenses. But if he does not have the necessary checks, Vasily can exercise the right to a deduction in the amount of 20% of his income.

There is also a fixed rate for income tax refunds for works of art if the author cannot confirm the expenses. This rate ranges from 20 to 40%. For example, if our Vasily writes a book and receives 40,000 rubles as an author, he can claim a deduction of 20% of this amount, without inventing any expenses for creating a masterpiece.

Is it possible to get a tax deduction?

Not only is it possible, but it is also necessary. After all, it’s not at all difficult to do this!

If there is any misunderstanding or you simply don’t want to understand all the intricacies yourself, entrust this issue to professionals. To do this, leave a request to fill out an income tax return. And within a few hours you will receive a completed 3-NDFL form, which you will need to take to the tax office and wait for the money to be received in your current account.

So, a tax deduction is the right in a number of situations to receive previously paid personal income tax. Taxpayers get back part of the funds spent on various purposes or receive an additional increase in income. This opportunity does not require any investment, which means there is no reason to miss it.

We all know that with every official salary we pay the state 13% of its amount. That is, with a salary of 20 thousand rubles, our income tax is 2,600. Of course, this is not enough pleasant things. We would like to receive everything that is due to us for our work. It turns out that the return is real. Of course, everything paid for many years of work will not be returned, but at least part of the amount will end up in a bank account. Now let's learn more about how this is possible.

The state returns to citizens 13% of the cost of education, treatment, apartments, and voluntary pension insurance. This is carried out provided that the citizen has paid income tax. Actually, it is the return of income tax paid at the time of making the expenses listed above that is carried out. Each case requires special consideration.

Social deduction

If a citizen worked during the year, regularly paid income tax and studied at the same time, then he has the right to receive a reduction (i.e., the salary received for the year), on which he must pay 13%. For example, the annual salary was 200,000 rubles. In the usual case, income tax will be 26,000 rubles. If, in parallel, during the year there was paid training costing 40,000, and documents were submitted for a social deduction, then the tax must already be paid not on 200 thousand, but on 160,000 rubles, and it will amount to 20,800. The tax inspectorate will transfer the overpaid 5,200 to a bank account after checking all documents.

It’s worth mentioning here that income tax refunds are only possible up to a certain amount. The maximum possible tax deduction for training does not exceed 120 thousand rubles. This means that the largest amount that can be returned in a year is 15,600 rubles. Anything spent above this amount will not be refunded.

Parents can also get a portion of their child's tuition reimbursed. But in this case, the deduction limit is 50,000 rubles, that is, an income tax refund is possible only in the amount of 6 per year. In addition, it must be said that the tax can be returned every year during the entire period of study in any educational institutions, if they have a license to operate.

All of the above also applies to other types of social deduction: treatment. Only the threshold of 50,000 for payment of services for a close relative is abolished. The maximum, in any case, is 120 thousand. The exception is expensive treatment. There is no maximum here, and the list of such services is determined by the Government of the Russian Federation.

Tax deduction after purchasing a home

No less popular and useful is an income tax refund when purchasing an apartment, or the so-called property deduction. It is provided if a citizen has purchased an apartment or house. It also applies to building a house, purchasing building materials and repair work. It is provided only once in a lifetime and is not possible after purchasing another apartment.

The maximum deduction in this case is two million rubles. This means that if the apartment cost 3 million, only 260 thousand will be returned anyway. A citizen has the right to submit documents every year until the full amount is returned.

Let's give an example. The annual salary is 400 thousand rubles. The tax is 52,000 rubles. The cost of the apartment is 1 million. The total return is 130 thousand. This amount cannot be returned in one year. This means that documents for income tax refund will have to be submitted several times. For the first and second years, 52 thousand rubles will be returned, and for the third year - the remaining 26 thousand rubles.