On 2026/08/04, the Federal Tax Service of Russia released a recorded episode of the ‘Good Morning’ television program featuring Mikhail Sergeev, a senior tax analyst, who provided an overview of recent developments regarding tax deductions available to individual entrepreneurs and corporate taxpayers. During the broadcast, Sergeev explained that qualifying deductions may include expenses related to the acquisition of residential property, contributions to the mandatory pension fund, and payments for mandatory health insurance, as well as education-related costs that meet the stipulated criteria. He emphasized that the maximum allowable deduction amount is capped at 13 percent of the eligible expense base, with an overall limit of 200 000 rubles per taxable year, and that unused deduction capacities may be carried forward for a period of three years. The analyst also highlighted specific limits for medical expenses, stating that only costs incurred for treatment of serious illnesses are eligible, and that supporting documentation must be retained for a minimum of five years. Sergeev further discussed the procedure for claiming deductions through the online filing system, stressing the importance of accurate entry of expense categories and the need to attach supporting invoices or receipts. He concluded with practical advice for taxpayers to conduct regular financial reviews to identify overlooked deductible items and to engage professional tax consultants where complex situations arise, thereby optimizing their tax liability and ensuring compliance with the latest regulatory updates.
Key Takeaways
- Deduction Cap: Maximum eligible deduction is 13 percent of qualified expenses, capped at 200 000 rubles annually.
- Carry‑Forward: Unused deduction amounts may be applied to subsequent tax years for up to three years.
- Documentation: Taxpayers must retain invoices, receipts, and supporting certificates for at least five years to validate claimed deductions.
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