How to get tax deductions for medical and drug costs

A citizen who has paid:

  • medical services, including expensive, provided to himself, his spouse, parents, and children (including adopted children) and wards under the age of 18;
  • medicines prescribed by a doctor, including for family members;
  • insurance premiums under the VHI agreement for their treatment or treatment of family members.

In order to receive a social deduction, it is necessary that the organization or the individual entrepreneur who provided the service has a Russian license to conduct medical activities..

You can receive such a social deduction from the tax authority or from the employer.

The maximum tax deduction for medical expenses is 120 thousand rubles, 13% of this amount will be returned to a citizen. At the same time, the deduction for health care costs is added to other social deductions and 120,000 is the maximum amount for all social tax deductions that can be claimed during a year (except for the deduction for expenses for charity and children’s education).

The exception is the tax deduction for expensive healthcare costs. For such types of treatment, a social deduction is given in the amount of actual expenses: 13% of the entire amount spent will be reimbursed to the citizen. The deduction for expensive treatment is not summed up with other social tax deductions.

Which services can be deducted for:

  • examinations (ultrasound, medical tests, X-rays, fluorography);
  • doctor visits (pediatrician, therapist, surgeon, oculist, endocrinologist, ENT, gynecologist, etc.);
  • dental treatment and dentures (whitening, braces, veneers, crowns, implantation);
  • medical expertise;
  • medical rehabilitation;
  • treatment, diagnostics in a sanatorium;
  • surgical treatment (malformations, respiratory diseases, circulatory system, nervous system, digestion, malignant neoplasms);
  • joint surgeries (endoprosthetics);
  • implantation of prostheses, pacemakers, metal structures;
  • diabetes treatment;
  • pregnancy management, paid delivery;
  • infertility treatment, IVF, etc.

A complete list of types of medical services, including expensive, for which a citizen can receive a tax deduction, is determined by decree of the Government of the Russian Federation No. 458 of April 8, 2020.

Required documents:

  • certificate of the amount of accrued and withheld taxes for the year in which you paid for medical services, in the form 2-NDFL (requested by the employer).

When you pay for medical services:

  • original certificate of payment for medical services;

Proof of payment is the main document for confirming expenses. It can be obtained from both municipal and private medical institutions. According to clarifications from the Federal Tax Service, this document is sufficient to obtain a deduction.

You may also need:

  • a copy of the agreement for the provision of medical services (if the agreement was entered into);
  • a copy of the license for a medical organization or a sole proprietor, if the agreement does not contain relevant details.

When you pay for medicines:

  • original prescription form with the stamp “For the tax authorities of the Russian Federation, the taxpayer’s TIN”;
  • a copy of a document confirming the degree of relationship, such as a birth certificate (if medical services or medicines are paid for by the taxpayer for parents or children);
  • copies of documents confirming payment for medicines (for example, checks).

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