Tax deduction

According to art. 219 sp. 3 p. 1 of the Russian Tax Code, it is possible to return a part of money, which have been spent for treatment in Onco.Rehab, in a tax office.

The article states that every taxpayer is entitled to an annual social tax deduction for medical treatment. The deduction is limited to a maximum of 120,000 roubles per tax period.

In case of expensive kinds of treatment, the sum of tax deduction equals the amount of actual expenses. The list of expensive kinds of treatment is determined by the Decree of the Government of the Russian Federation dated April 8, 2020, No. 458 “On approval of the list of medical services and expensive kinds of treatment in medical organizations, at individual entrepreneurs, performing medical activity, that can be deducted from personal income taxes if they were paid from a taxpayer’s own funds”.

This list includes different kinds of cancer treatment.

Services that provide a tax deduction

The social tax deduction greatly eases the taxpayer's personal income tax base on the amounts spent on medical treatment during the tax period.

Medical services performed by medical organisations or individual entrepreneurs for a taxpayer, his or her spouse, parents, children (including adopted children) under the age of 18, foster children under the age of 18, and which can be deducted are as follows:

1. Medical services provided as part of primary health care in outpatient and day hospital conditions.
2. Medical services provided as part of specialised medical care, except for high-tech medical care, in inpatient and day hospital conditions.
3. Medical services provided as part of emergency, including specialized emergency, medical care outside the medical organization as well as in outpatient and inpatient conditions.
4. Medical services for medical evacuation.
5. Medical services provided as part of palliative care in outpatient settings, including at home, in day care, and inpatient settings, with the exception of medical services included in the list of expensive types of treatment in medical organizations, individual entrepreneurs engaged in medical activities, the amounts of payment for which are taken into account in determining the amount of social tax deduction, as approved by Russian Federation Government Decree of April 8, 2020, N 458.
6. Medical services provided as part of health resort treatment.

Having collected the necessary documents, you will get the discrepancy between the tax paid before and the tax, which will be calculated considering social deduction for the treatment.

Documents Required to Receive a Tax Deduction for Treatment

• Copy of the contract for the provision of paid medical services, which is signed between a taxpayer and a healthcare organization.
• Copy of the license of a healthcare organization for the provision of medical services.
• Certificate of income in the 2-NDFL form.
• Certificate of the established sample on payment of medical services with the taxpayer’s identification number (INN) for submission to tax authorities.
• Copy of the act with the list of services provided.
• Copies of payment documents confirming the fact of the payment for medical services (receipt or bank statement).
• Copies of the birth certificate, marriage certificate, and other documents that prove relationships when paying for medical services for your child, spouse, parent, etc.
• Original of the tax declaration.

The staff at Onco.Rehab takes care to reduce the financial burden on patients. Our managers will prepare for you all the documents that are necessary for the social tax deduction for treatment.

You can get the social deduction for three years after the end of the year when the treatment took place. That is why it is so important to keep all documents related to receiving medical care.