Tax Deductions for Highly Qualified Specialists (HQS)

Highly Qualified Specialists (HQS) are eligible to apply for a tax deduction if they meet all the following criteria:

1. They are tax residents of Russia, having stayed in the Russian Federation for a total of 183 days over a one-year period.
2. They legally reside in the Russian Federation, possessing valid registration, a temporary residence permit (TRP), or a permanent residence permit (PRP).
3. They are officially employed under an employment agreement and pay a personal income tax at a rate of 13%.
4. They can provide supporting documents for a tax deduction.

The tax deduction is based on your salary amount and calculated as follows:

(Your monthly salary * 12 months) * 13%

You are eligible for a tax deduction for the preceding three years, provided that you have maintained tax residency throughout this period and have paid your personal income tax.

A deduction for the purchase or construction of real estate can be claimed once in a lifetime, with the maximum refund amount reaching 260,000.00 rubles.

The following supporting documents are required to get a tax deduction for real estate:

• Passport
• A valid registration, or a temporary residence permit (TRP), or a permanent residence permit (PRP)
• 2-NDFL certificate (IMPORTANT! No 2-NDFL certificate will be required if you submit your declaration via your taxpayer’s personal account, as information about your employer is generated automatically)
• Certificate of ownership / extract from the Unified State Register of Real Estate (EGRN)
• Purchase and sale agreement
• Payment receipts and confirmations of payment
• If the real estate is purchased with a mortgage: a mortgage agreement and the bank’s confirmation of the interest paid
• Application for a tax deduction (IMPORTANT! Submit the application for tax deduction to your employer if you choose to claim this benefit through the employer. If the amount is reimbursed by the Federal Tax Service Inspectorate, fill in a 3-NDFL application via your taxpayer’s personal account)

 Education refers not only to university training but also educational services provided by any licensed educational institution.

Deductions for medical and fitness services apply to paid medical services from licensed medical organizations and individual entrepreneurs engaged in medical activities, along with prescribed medications. Expenses for the treatment of spouses, children under 18, and parents are also eligible for a tax deduction.

A maximum social deduction for both types of services comes to 15,600.00 rubles.

The following supporting documents are required to get a tax deduction for education:

• Passport
• A valid registration, or a temporary residence permit (TRP), or a permanent residence permit (PRP)
• A certified copy of the institution’s license for the provision of educational services
• Payment receipts and confirmations of payment
• 2-NDFL certificate (IMPORTANT! No 2-NDFL certificate will be required if you submit your declaration via your taxpayer’s personal account, as information about your employer is generated automatically)
• 3-NDFL declarations for each year of study
• If you pay for the education of your relatives: documents confirming family relationship
• Application for a tax deduction (IMPORTANT! Submit the application for tax deduction to your employer if you choose to claim this benefit through the employer. If the amount is reimbursed by the Federal Tax Service Inspectorate, fill in a 3-NDFL application via your taxpayer’s personal account)

The following supporting documents are required to get a tax deduction for medical and fitness services:

• Passport
• A valid registration, or a temporary residence permit (TRP), or a permanent residence permit (PRP)
• Services agreement
• Certificate of medical services issued by the medical centre (clinic)
• Prescription bearing a stamp “For the tax authorities of the Russian Federation, Taxpayer’s INN”
• Payment receipts and confirmations of payment
• If you pay for medical treatment of your relatives: documents confirming family relationship and a certificate issued in the taxpayer’s name
• Application for a tax deduction (IMPORTANT! Submit the application for tax deduction to your employer if you choose to claim this benefit through the employer. If the amount is reimbursed by the Federal Tax Service Inspectorate, fill in a 3-NDFL application via your taxpayer’s personal account)

 1. At the Federal Tax Service (FTS Office). Complete a 3-NDFL declaration and submit an application with the required documents attached.

Your request will be processed within 3 months (IMPORTANT! This period is automatically extended if the tax authority requests additional documents).

You will get a refund within 1 (one) calendar month once your tax deduction is approved and confirmed.

2. Via your taxpayer’s personal account. Certain deductions do not require a declaration and can be claimed through a simplified procedure. These include property, investment and, starting from 2023, social deductions. To apply for these deductions, go to your taxpayer’s personal account on the website of the Federal Tax Service of Russia and select Simplified Deductions (Упрощенные вычеты) in the Income and Deductions (Доходы и вычеты) section. Information about your real estate transactions or IIS deposits will already be available. To learn more about the simplified procedure for claiming tax deductions, please visit the tax inspection’s website (in Russian).

3. Through your employer. If you opt to apply for tax deductions through your employer, make sure to obtain a certificate confirming your entitlement to the deduction, which can be requested from the Federal Tax Service and issued within 30 days. Submit the certificate to your employer along with the application for the deduction. In this case, you will get no refund, but personal income tax will not be deducted from your salary for a certain period of time.