Conditions
If you have a child, you may claim a deduction to reduce personal income tax. It is available until the child turns 18, or up to 24 if studying full-time at university.
Deduction amount
The deduction is 1,400 rubles for the first child, 2,800 for the second and 6,000 for the third and later children. This reduces your income subject to personal income tax.
For children with disabilities the deduction will be RUB 12,000 for both parents and guardians.
Applying has become easier
You no longer need to submit a deduction application as before if the employer already knows that the employee has children.
Timeframes
The deduction stops in the month when income for the current year exceeds 450,000 rubles. It can be received again from the following year.
Who qualifies for the deduction?
Both parents qualify for this deduction. A sole parent receives double.