Reimbursement for treatment (including surgery)

How to return part of the money spent on the operation? Read the official rules below.

In accordance with the Tax Code of the Russian Federation, an employed citizen who regularly deducts 13% income tax from his salary can exercise the right to a social tax deduction, which should be adequate to the amount spent on treatment.

This gives you the opportunity to return some of the money that went to pay for medical services (examinations, medication or surgery).

For example, having paid an amount of 50 thousand rubles for treatment at any eye clinic in Moscow or another city, you are entitled to return the deducted 13% income tax, which in total from the cost of treatment will amount to 6,500 rubles.
If you underwent a procedure for excimer laser vision correction (lasik) and mild myopia (up to 3 diopters) estimated at 70 thousand rubles for both eyes (together with a preoperative examination). This means that you have the right to receive back 9,100 rubles. - the amount of income tax deducted by you, which is 13% of the cost of services.

Refund video

To receive this money (deduction), at the end of the calendar year, you need to contact the tax office located at the place of your registration. Don't forget the following documents:

1. A copy of the contract for the provision of medical services. This agreement is concluded at the first visit of the patient to our clinic, and one copy must be kept by you.
If you do not have such an agreement, you must bring to the tax office copies of other documents that confirm the fact of treatment (an extract from a medical record or a discharge summary signed by the attending physician).

2. Certificate of payment for medical services for submission to the tax authorities of the Russian Federation. It is issued by the administrators of our clinic upon prior request.
Such certificates are required to be issued to all healthcare institutions of the Russian Federation that have licenses to provide paid medical services (regardless of the form of ownership and departmental subordination). This also applies to health resorts. This certificate confirms the fact of receiving services and paying for them at the cash desk of the institution. You have the right to demand certificates of any expenses incurred within 3 years after the end of the calendar year - the tax period in which the corresponding expenses were made.

3. A copy of the clinic's license authorizing the provision of appropriate services. You will receive this document from our administrators as well as a certificate confirming payment for services.
If a copy of the license is not submitted (for example, you were treated by a private doctor who does not have a license), your tax deduction will be denied.

4. Originals of payment documents, as well as their copies confirming the fact of payment for services. Such documents include cash receipts, cashier's checks, bank payment orders, certifying the fact of transferring funds for services to the settlement account of a medical institution.
If you only plan to pay for medical services, you should remember that payment documents must be issued in the name of the taxpayer - the applicant for payments. This also applies to cases where treatment was provided to third parties: parents, spouse or child of the taxpayer.
5. Application (arbitrary form). You can get a sample of such an application at the department that works with individuals in the district tax office.

6. A completed declaration form 3-NDFL for the past calendar year. The form of such a declaration can be printed on the www.nalog.ru portal or obtained from the tax office.

7. Certificate from the place of work form N 2-NDFL on the amount of accrued income and taxes paid for the past calendar year.

If your relatives received medical services, then the application must be accompanied by:

A copy of the marriage certificate, in case of receiving medical services by your spouse;
- a copy of the child's birth certificate, if your child under 18 receives medical services;
- a copy of your birth certificate, if your parents received medical services.

For more information about applying for a social tax deduction, find out on the website www.nalog.ru or at the regional tax office.