New deduction. In April 2021, a sports deduction was added to the Tax Code. It enables the state to return part of the money spent on physical fitness and health services. Citizens can claim it for expenses incurred from 2022 under Federal Law No. 88-FZ of 5 April 2021.

Which sports services qualify for an income-tax refund?

  • Physical fitness and health services.
  • services enabling participation in physical activity events;
  • services developing training plans and physical activity programmes.

If from 2022 you buy membership of a fitness centre, swimming pool or similar provider, you may claim these expenses as a tax deduction.

Which organisations' services qualify for a deduction? The organisation providing fitness and health services must be included on a special list, for which it must meet several criteria:

  • physical education and sport must be the main activity;
  • staff must include employees with relevant education at least at secondary vocational level;
  • the organisation must not be listed in the register of unscrupulous suppliers of goods and services.

Where to find the list of organizations. The list of organizations and individual entrepreneurs whose services qualify for the sports tax deduction is published on Russia’s Ministry of Sport website under ‘Activities’—‘Tax Deduction for Sports’. It includes more than 3,800 organizations meeting the criteria.

Part of the social tax deduction. The sports deduction has become part of the social deduction, which is also available to those paying for treatment and medicines, voluntary health insurance, education, voluntary pension insurance and voluntary life insurance. The social deduction can be claimed within three years. If you cannot use the entire social deduction in one year, the remaining amount cannot be carried over to another year.

How much will be refunded? Up to RUB 15,600 per year in total can be refunded for treatment, education and the other listed services, excluding expensive treatment, regardless of the number of services received. The total annual social deduction cannot exceed the personal income tax paid during that period.

Important!

  • A sports tax deduction can be claimed not only for yourself, but also for minor children, including adopted children and those under guardianship.
  • The deduction may be claimed through the Federal Tax Service or your employer. Receipts and service contracts will be required.

How to get the money back. In 2022, you can apply to your employer with a notice confirming your entitlement to the deduction. Obtain this document by applying to the tax office in person or online through the Taxpayer Personal Account. The employer will not only stop withholding personal income tax until the deduction limit of 15,600 rubles is exhausted, but will also refund tax withheld since the beginning of the year. The sports deduction can be claimed through the tax service from 2023.

“The new tax deduction for physical fitness and health services concerns spending on our citizens’ health. Its introduction shows that the state recognises these expenses as socially important.” Vyacheslav Volodin.