Social tax deductions: the procedure for obtaining simplified

Many citizens do not have time to collect reports from medical and educational institutions and fill out declarations. In 2024, the procedure for receiving social tax deductions was simplified, namely, from 1 January 2024, unified certificates of payment for services that confirm the actual costs of treatment, training, insurance and fitness. For each type of expenditure, it has its own certificate, it is not necessary to provide other documents to confirm the costs. The issuance of certificates is carried out on the basis of an application of an individual in an arbitrary form.

According to information received in e-form in 2024, the tax authority will form a pre-filled application for social tax deductions and will place it in 2025 in the Personal Cabinet of the taxpayer.

Thus, from the next 2025 on the expenditures of 2024 it will be possible to receive social tax deductions in a simplified way without submitting a declaration on the form of personal income tax - 3. In order to receive social tax deduction on expenditures of 2023 in this year 2024, it is necessary to send to the tax inspectorate a declaration 3-PIT with a full set of supporting documents. It is more convenient to do this through the «Personal account of the taxpayer for individuals».