Income tax is not imposed on the sum of money you spend on medical care. Once you pay for outpatient and inpatient care, hospital services and medications at Clinic+31, you can get a tax relief.
After you have been provided with medical services, you get a statement for tax bodies. All you need to submit is your TIN card and receipts confirming payment.
At the end of a tax period you must submit certain documents and an application for a tax relief to the tax inspection. If everything is fine, your total income tax will be reduced. If you have already paid the income tax, you’ll get a refund later. You must state the total tax value and bank account details.
Types of tax allowances:
In accord with the Russian Tax Code (Part II) a taxpayer is eligible to claim tax allowance for medical services and medications.
1. A total allowance for:
- treatment in medical institutions;
- treatment for a spouse, parent or underage child;
- medications prescribed by the attending physician.
The total value of an allowance is limited and it cannot exceed 38,000 rubles.
2. Allowance for expensive medical services.
The total value corresponds with actual expenditures.
List of medications:
- anaesthetics and neuro-muscular blocking drugs;
- analgesics, nonsteroidal anti-inflammatory drugs, medications for rheumatic diseases and gout;
- medications against allergic reactions;
- medications for the central nervous system;
- medications for prevention and treatment of infections;
- antitumor, immunosuppressive and concomitant agents;
- osteoporosis medications;
- blood disorders medications;
- cardiovascular medications;
- diagnostic agents;
- antiseptics and disinfectants;
- gastrointestinal medications;
- hormones and endocrine medications;
- medications for kidneys and urinary system;
- medications for eye diseases not stated in other sections;
- medications for the uterus;
- medications for breathing organs;
- solutions, electrolytes, agents for correction of acid base balance and nutrition agents;
- vitamins and minerals.
Confirmed by Decree 201 of the Government of the Russian Federation dated March 19, 2001.
List of expensive medical services:
- treatment of infertility through extracorporal insemination, cultivation and endometrial implantation of an embryo;
- surgical treatment for inborn abnormalities (malformation);
- surgical treatment for severe conditions in the blood circulatory system, including surgeries using the artificial blood circulation apparatus, laser technologies and coronary angiography;
- surgical treatment for severe respiratory conditions;
- surgical treatment for severe diseases and associated pathologies in the eye and its appendage including endolaser technologies;
- surgical treatment for severe diseases in the nervous system including microneural and endovasal surgeries;
- surgical treatment for severe digestive diseases;
- endoprosthetic replacement and reconstructive (restorative) surgeries on joints;
- трансплантация органов (комплекса органов), тканей и костного мозга; transplantation of organs (a complex of organs), tissues and bone marrow;
- replantation, implantation of prostheses, metallic constructions, electrocardiac stimulators and electrodes;
- reconstructive, plastic and reconstructive plastic surgeries;
- therapeutic treatment for chromosome disorders and hereditary diseases;
- therapeutic treatment for malignant neoplasms in the thyroid and other endocrine glandulas, including proton therapy;
- therapeutic treatment for acute inflammatory polyneuropaties and complications of miasteny;
- therapeutic treatment for systemic damages in the connective tissue;
- therapeutic treatment for severe conditions in the circulatory, respiratory and digestive systems in children;
- combined modality treatment for pancreatic diseases;
- combined modality treatment for malignant neoplasms;
- combined modality treatment for hereditary blood coagulation disorders and aplastic anemias;
- combined modality treatment for osteomyelitis;
- combined modality treatment for conditions related to complicated pregnancy, labor and post-labor;
- combined modality treatment for complicated diabetes;
- combined modality treatment for hereditary diseases;
- combined modality treatment for severe conditions and combinations of pathologies in the eye and its appendage;
- combined modality treatment for ambustions with a 30% or more damage of the body surface area;
- types of treatment related to the use of hemodialysis and peritoneal dialysis;
- developmental care for premature children weighing less than 1,5 kg.
Confirmed by Decree 201 of the Government of the Russian Federation dated March 19, 2001, including Amendment 411 dated June 26, 2007.
List of necessary documents (Cl. 31 of the Russian Tax Code):
- An income statement (PIT-2).
- A statement confirming payment for medical services to be submitted to tax bodies.
- A copy of an agreement with a medical institution of the Russian Federation on medical services or expensive treatment provided one was drawn.
- A copy of payment documents confirming money transfer.
- A copy or copies of the birth certificate(s) of under-aged children if medical services and therapy were provided for him/her (them).
- A copy of the birth certificate of the taxpayer if medical services and treatment were provided for his/her parent(s); or any other supporting document.
- A copy of the marriage certificate if medical services and treatment were provided for the spouse.