Tax Service of Sevastopol: from 2026, families with children will be able to receive more tax benefits

From January 1, 2026, Russians will be entitled to an annual additional measure of support from the state. WITHfamily tax payment is a benefit that will allow parents to receive a refund of previously paid personal income taxes, subject to certain conditions. During the year, officially employed adult family members pay personal income tax at a standard rate of 13 percent, and at the end of the tax period, they will have their tax recalculated at a reduced rate of 6% and the resulting difference will be returned.

Families raising two or more children will be able to receive the payment if their average per capita income does not exceed one and a half times the subsistence level. Both parents, adoptive parents or guardians who have Russian citizenship can count on the payment, while all family members permanently reside in the country, are tax residents of the Russian Federation, and the family has at least two children who are under 18 years of age (24 years old if they are full-time students at a higher or secondary educational institution).

The decision on who to assign “tax cashback” and who to refuse it will be made by the territorial bodies of the Social Fund of Russia (SFR) based on information posted on the unified digital platform operating in the Russian Federation, as well as on the basis of documents requested by the fund from government agencies. The payment will be transferred once a year, in a single payment to the citizen’s account opened in a Russian bank. To receive the benefit, parents will need to send an application to the SFR through State Services or the MFC. Calculations are based on data for the previous year: if parents applied for payment in 2026, the cost of living that was in force in 2025 will be taken into account. Based on the results of the tax recalculation, if all necessary conditions are met, the funds will be returned to the parents.

It should be noted that parents will be able to use the payment simultaneously with tax deductions.

Let us remind you that any citizen can receive a deduction if he has children, is officially employed and pays personal income tax.

The deduction is provided not only to natural parents. It can be issued by adoptive parents, guardians, trustees, foster parents, as well as spouses of parents, even if the child is not their own. The parent is required to write a statement confirming that the child is jointly supported by the spouses. The document, along with copies of the marriage certificate, the child’s birth certificate and the main application for the deduction, is sent to the employer’s accounting department. The deduction is provided for children under 18 years of age, and if the child is studying full-time at a university, college or technical school — until the end of the year in which he turns 24 years old.

The size of the monthly tax deduction depends on the number of children and their status:

• 1,400 rubles for the first child.
• 2,800 rubles for the second child
• 6,000 rubles for the third and subsequent children.
• 12,000 rubles for a disabled child under 18 years old, a disabled person of group 1 or 2 up to 24 years old (with full-time education), for parents and guardians.

The deduction for children is provided in double amount if:

• A citizen is the only parent. This is possible if the other parent is not listed on the birth certificate, has died, has been declared deceased, or is missing.
• The second parent refused to receive the deduction in favor of the other parent.
• A citizen is the only adoptive parent, guardian or trustee.

Deduction amount for a single parent:

• for the first child — 2,800 rubles.
• for the second child — 5,600 rubles.
• for the third and subsequent children — 12,000 rubles.
• for a child with a disability — 24,000 rubles.

The deduction is provided every year on a monthly basis until the total income for the year exceeds 450 thousand rubles.

If the deduction was not received at the place of work for the previous three years, but the taxpayer had the right to it, he can submit a 3-NDFL declaration. The most convenient way to submit a declaration is in electronic form through the service “Taxpayer’s personal account for individuals”.

From January 1, 2026 are not subject to taxation one-time payments up to 1 million rubles (including in the form of financial assistance) by employers to employees (parents, adoptive parents, guardians) at the birth or adoption of each child, establishing guardianship over him, paid during the first year.

Previously, tax exemption applied to material assistance in the amount of no more than 50 thousand rubles for each child. Since the payment period is during the first year of the child’s life, employers can apply the new limit even to children born in 2025. For example, if a child was born in June 2025, and financial assistance in the amount of 1 million rubles will be paid in February 2026.

Now employers can adjust local regulations establishing social support measures, increasing the amount of financial assistance provided to employees, taking into account their financial capabilities. In addition, the amount of such financial assistance can be included in non-operating expenses (Tax Code of the Russian Federation, Art. 265, clause 1, clause 19.15), which reduce the company’s taxable profit.

source: Federal Tax Service of Russia in Sevastopol

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