You cannot return an amount that exceeds the amount of personal income tax paid for the billing period. If your official salary before tax payments is 60,000 ₽, then every month you pay the state 7,800 ₽, and for the year - 93,600 ₽. This is how much you can get back under the preferential program.
This amount includes all types of deductions that you return for the year. If you maintain a mortgage loan and at the same time pay for expensive treatment, you can count on a benefit in two categories. But it cannot exceed the specified 93,600 ₽ with a salary of 60,000 ₽ per month. Since mortgage lending most often lasts for decades, in the described case it is more profitable to reimburse the cost of treatment, and transfer compensation for loan payments to the next year.
To receive 260,000 ₽ from the state immediately after shandong mobile number database purchasing or receiving ownership rights, you need to:
spend from 2,000,000 ₽ on housing;
receive a salary of 167,000 monthly for a year.
Since this is not always the case, compensation is spread over several years.
Exceptions to this rule:
pensioners, who are allowed to apply for deductions for four years at once. But to do this, you need to buy housing already in retirement. The tax amount is returned for the year in which the purchase was made (and the right of ownership was received), and for three years before that. It does not matter whether the pensioner is currently working or only receiving a pension. No other category of citizens has such a benefit;
compensation several years after receiving the title. In this case, taxes paid for the previous three years are also returned. For example, you received the title in 2018, and you apply for compensation in 2023. Then you will be refunded the personal income tax paid for 2020, 2021 and 2022.
Right available:
tax residents of Russia. You must reside in the country for at least 183 days per calendar year and be officially employed. There are no citizenship requirements: if a foreign citizen meets all the conditions, he or she can also apply for compensation;
those who have not yet used the established limits. The state allocates only 260,000 ₽ of the cost of housing. 390,000 ₽ in interest is provided only within the framework of one mortgage loan. Even if the limit is not exhausted, you will not be able to use this benefit next time;
for bank clients under the mortgage lending program. As long as you pay off your mortgage, you can apply for interest compensation annually until the limit of ₽390,000 expires;
owners of apartments and private houses. You can count on 260,000 ₽ of the cost of housing only from the moment of registration of the property rights.
The benefit is not available if the seller of the property is a close relative. It is legal to buy apartments from parents, brothers and sisters, but compensation for such transactions is not provided. With this restriction, the state protects itself from fraud on the part of citizens, when money does not actually leave the family, and preferential payments are received for expenses that did not actually occur.