Instructions for receiving a social tax deduction
You can receive a social tax deduction for the purchase of medications and any medical services, including dental care. You can use the deduction to pay for treatment for yourself, your parents, your spouse, and your children under 24 if they are studying full-time.
How to get a social deduction for treatment:
Based on the results of the calendar year upon submission 3-NDFL declarations
During the year at the employer'sYou need to contact the accounting department at your current place of work.
In a simplified manner in your personal account on the FTS website - from 2025, starting with expenses from January 1, 2024.
Deduction limit for treatment:
The general deduction limit for medical treatment is 120,000 rubles. You can get back 131 TP3T of the amount spent, but no more than 15,600 rubles per year.
There is no tax deduction limit for expensive treatments. You can get back 13% of the entire amount spent if the services are included in list of expensive types of treatment.
The right to a deduction is retained for three years. If the deduction is not fully used, its remainder is not carried over to the following year.
List of documents that you can obtain from the State Autonomous Healthcare Institution "SP No. 35 of the Department of Health of Moscow":
A copy of the license of the medical organization or individual entrepreneur, if the contract does not contain the relevant details.
You can obtain the original certificate of payment for medical services with the service code "1" for routine services and "2" for expensive services by submitting an application on the website of the State Autonomous Healthcare Institution "SP No. 35 of the Moscow Department of Health".
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