What is a tax deduction? A tax deduction is

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Inheritances and gifts from family members and relatives. Monetary and material gifts not from relatives, excluding real estate, transport, shares, shares in the authorized capital, units or digital financial assets. Gifts from companies and individual entrepreneurs worth no more than 4,000 ₽. Sale of real estate if the owner has owned it for more than five years.


Sometimes three years is enough - for example, after privatization, france telegram data inheritance or as a gift from relatives.an amount by which you can reduce your income subject to personal income tax. This allows you to pay less or return part of what you have already paid. This option is only available to residents of the Russian Federation and applies to rates of 13 and 15%, excluding dividends.


For example, in 2023, an employee earned 840,500 ₽. Subtract 13% - 109,265 ₽. The tax is already included in the salary, so the employee will receive 840,500 - 109,265 = 731,235. Let's assume he has the right to a deduction because he spent 75,750 ₽ on dental treatment in a private clinic. Then the calculations should be based on the smaller amount: 840,500 − 75,750 = 764,750.