CrimeaPRESS reports:
From January 1, 2025 Federal Law of 12.07.2024 No. 176-FZ The standard tax deduction for the second, third and each subsequent child will be increased. In addition, the income threshold at which these deductions are not granted has been increased.
For the second child, the deduction will be 2,800 rubles (instead of 1,400 rubles, which is currently in effect), for the third and each subsequent child — 6 thousand rubles (instead of 3 thousand rubles). Also, the deduction for guardians, trustees, and adoptive parents for each child has been increased from 6 thousand rubles to 12 thousand rubles, if the minor child is disabled.
The maximum income for providing these deductions in 2025 has also been increased: it will be 450 thousand rubles instead of 350 thousand rubles, which is in effect this year.
The standard tax deduction for children is provided by the tax agent (the taxpayer’s employer) automatically if the relevant information is available. If the taxpayer receives such a deduction for the first time, he/she provides documents confirming the right to it to the employer. Such an application does not need to be submitted annually.
It should be noted that if during the year standard tax deductions were provided to the taxpayer by one or more tax agents in a larger amount than provided by law, then at the end of the year the tax authorities will recalculate. The corresponding amount of personal income tax will be included in the tax notice.
Also adopted to support families with children Federal Law of 13.07.2024 No. 179-FZwhich allows families with two or more children to receive an additional payment obtained by recalculating the personal income tax rate paid by the parents.
The essence of the legislative changes is that citizens of our country who receive a low income and have two or more children will be able to receive an additional payment from the state in the form of a 7 percent personal income tax on income for the previous year.
The Social Fund has been assigned to handle the assignment and payment. The first time you can apply for the new payment will be from June 1 to October 1, 2026. The refund amount will be calculated based on the amount of personal income tax paid for 2025.
source: press service of the Federal Tax Service of Russia in Sevastopol
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