Both deductions are added together

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If the housing cost more than ₽2,000,000, the remainder will be transferred to the purchase of the next property. For example, an employee bought an apartment for 5,560,760 ₽, but in the calculations we will start from the maximum amount of 2,000,000 ₽. The employee’s annual income is 1,200,000 ₽, and the withheld portion is 156,000 ₽ (1,200,000 ₽ multiplied by a rate of 13%).


In one year, an employee cannot get back more than was withheld. This means he will receive 156,000 ₽ — all withheld income tax from the salary will be returned back, and the rest will be transferred. sweden telegram mobile phone number list Next year, he will get back the remainder — 104,000 ₽. The deduction for mortgage interest payments is calculated from a maximum amount of 3,000,000 ₽, but not more than 390,000 ₽.


and as a result, you can get back 650,000 ₽. Important! To apply for a social and property deduction, an employee must apply to the Federal Tax Service with an application. In turn, the inspection sends a notification to the organization. Professional. The right to them is available to employees under a contract, individual entrepreneurs on the general taxation system, authors receiving remuneration, as well as lawyers and notaries.