Tax deductions conditions and limits have changed in Russia in 2025

The State Duma reminded the people that, in the new year, the rules for providing and limiting tax deductions have changed in Russia due to introducing a tax scale.

The property tax deduction limit remains the same—2 million rubles—but the refund amount increases at different rates.

The maximum income up to which standard tax deductions for children are provided is changing - from 350 thousand to 450 thousand rubles. The deduction for the first child will be 1.4 thousand rubles, for the second - 2.8 thousand rubles, for the third and subsequent children - 6 thousand rubles, and for a disabled child (for parents and guardians) - 12 thousand rubles.

A new standard tax deduction of 18 thousand rubles is being introduced. It will be available to those who have passed the GTO standards and are awarded the badge of distinction.

The total limit of social tax deductions has increased to 150 thousand rubles. The maximum refund amount will be 19.5 thousand rubles, 22.5 thousand rubles at a rate of 15%, 27 thousand at 18%, 3.0 thousand at 20%, and 33 thousand at 22%.

The deduction for each child's education increases to 110 thousand rubles, and the maximum refund amount will be 14.3 thousand rubles at 13% and 24.2 thousand rubles at 22%.

There were also changes regarding replenishing an individual investment account. The limit remains at 400 thousand rubles, but the maximum refund increases to 52 thousand rubles at a rate of 13%, 60 thousand rubles at 15%, 72 thousand rubles at 18%, 80 thousand rubles at 20%, and 88 thousand rubles at a rate of 22%.

Starting this year, the following are no longer included in the personal income tax base and are not subject to deductions: pension payments, interest on deposits, income from the sale of property (except for securities), shares in the authorized capital of Russian companies, insurance payments under insurance contracts, and income from transactions with securities and derivative financial instruments (except for some instances).

In addition, investment and social deductions cannot be carried over to future years if their amount exceeds the tax paid for the reporting period. This means that if a taxpayer has paid less personal income tax than the amount of his social or investment deductions, the remainder will not be considered in the next tax period. However, the property deduction for the real estate purchase can be carried over to the following tax periods until the taxpayer is refunded the entire amount of personal income tax paid. Chairman of the State Duma Committee on Property Issues and member of the National Financial Council of the Bank of Russia Sergey Gavrilov told RIA Novosti about this.

Author: Elina Akhmetova