NDFL refund in Russia: home up to 2 million, mortgage interest, treatment and education
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.A Russian tax deduction (вычет) returns NDFL already paid. A home counts up to 2,000,000 roubles, mortgage interest up to 3,000,000 and social costs up to 150,000 a year. With 1,200,000 roubles of salary a year and a flat, 156,000 roubles come back this year and 800,000 of the deduction carry to the next.
2025-2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type your salary income for the year, before tax.
Add the home price and the mortgage interest paid, if any.
Add treatment, education and other social expenses, and children’s education with the number of children.
Read the NDFL that comes back this year and the property deduction left for the next years.
This calculator works out how much income tax (NDFL) comes back through the property and social deductions of the Russian Tax Code, for income of 2025 and later.
Property deductions. A house, flat, room or land for housing bought or built in Russia counts at its actual cost, up to 2,000,000 roubles in a lifetime; the part already used on an earlier home is taken off. Mortgage interest actually paid counts up to 3,000,000 roubles. What the year's income cannot absorb carries over to the next years until it is used up.
Social deductions. Treatment and medicines, your own education, fitness, voluntary pension and life insurance and a qualification test count together up to 150,000 roubles a year. Children's education counts up to 110,000 roubles a child, for both parents together. Expensive treatment counts in full. Social deductions do not carry over, so the calculator sets them against the year's income first.
How the refund is found. Deductions reduce the year's main tax base, which is taxed at 13% up to 2.4 million roubles, 15% up to 5 million and higher above. The refund is the tax on the income minus the tax on the income less the deductions, so a deduction takes the top slice: above 2.4 million it returns 15%, not 13%. A base below zero is taken as zero.
Example. On 1,200,000 roubles of salary the year's tax is 156,000 roubles. A 5,000,000-rouble flat gives a 2,000,000 deduction: 1,200,000 is used this year, all 156,000 roubles come back, and 800,000 carry to the next year, worth 104,000 roubles more.
What it does not do. Investment and long-term savings deductions, charity, the pensioners' carry-back and income outside the main base are left out. A refund can be claimed for the three previous years. The rules come from the Tax Code read on 17 October 2026. For the monthly tax on a salary and child deductions, see the NDFL calculator.
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The property deduction counts the price up to 2,000,000 roubles, so at 13% it returns up to 260,000 roubles in all. Each year returns no more than the NDFL paid: on 1,200,000 roubles of salary that is 156,000 roubles in the first year and 104,000 in the second.
Interest actually paid on a home loan counts up to 3,000,000 roubles over the loan, worth up to 390,000 roubles at 13%. Interest is claimed year by year as it is paid, and a part the year's income cannot absorb carries over to the next year with the purchase deduction.
Treatment, your own education, fitness, voluntary pension and life insurance count together up to 150,000 roubles a year, which returns up to 19,500 roubles at 13%. Children's education counts separately, up to 110,000 roubles a child, and expensive treatment counts in full.
Since 2025 the deduction reduces the year's tax base, and the base is taxed at 13% up to 2.4 million roubles and 15% above. A deduction removes the top slice, so with 3,000,000 roubles of income a 150,000 social deduction returns 22,500 roubles, which is 15%.
The base cannot fall below zero, so a year returns at most the tax paid. The unused home and mortgage-interest deduction carries over to later years; unused social deductions are lost, which is why the calculator sets the year's income against the social expenses first.
A refund for property or social expenses can be claimed for the three previous years, by filing a 3-NDFL declaration or through the employer for the current year. Each year is worked out on its own income, so this calculator is run once per year.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Russia Tax Refund Calculator (Nalogovyi Vychet) and anybody who knows can answer. No account needed.
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