Tax deduction calculator when buying an apartment

What is a tax deduction What is the main tax deduction on a mortgage What is a deduction on mortgage interest When does the right to a tax deduction on a mortgage arise? Types of loans for which you can receive a tax deduction Rules for obtaining a deduction for mortgage interest Documents for a deduction for a mortgage Obtaining a deduction when refinancing a loan

We invite you to use the online service NDFLka.ru. On our website you will find complete information about the rules for obtaining a tax deduction when purchasing an apartment with a mortgage.

To make all processes even more transparent, we have created a video instruction for you. In it we tell you as simply as possible how to get a refund on interest - with pictures and examples.

What is a tax deduction

The legislation of the Russian Federation offers preferential conditions for the purchase of real estate - an apartment, house, room, land plot, as well as shares of this property.

The essence of the benefit is that after purchasing and completing the transaction, you have the right to a partial refund of the money spent.

In order to get a tax refund for a mortgage, you must contact the tax authorities and declare your right to receive a tax deduction: fill out a 3-NDFL declaration and attach the accompanying documents.

What does the property tax deduction consist of?

Every month your employer contributes 13% of your salary to the budget - income tax. If we switch to the language of tax legislation, your salary is a taxable base, which can be reduced by the amount of the tax deduction. Due to this, the amount of monthly contributions to the budget is also reduced.

After applying the deduction, you, as a taxpayer, will have a surplus on the personal income tax paid during the year. You can choose one of the forms of reimbursement - receive the excess into your account or exercise the right not to pay payroll tax until the entire refund amount has been exhausted.

Today, the tax deduction for the purchase of an apartment and other real estate is 2 million rubles .

This means that you can return 260 thousand rubles (13% x 2 million) from the taxes that you have already paid to the budget.

If your annual salary is less than 2 million rubles, the property tax deduction can be spread over several years.

It is important to understand that the amount of your refund cannot be greater than the tax you paid for the same period. And the total tax deduction cannot exceed the cost of the purchased housing.

Quick deduction service: personal income tax refund in 7 days, not 4 months!

Order service

Example:

During 2021, your salary amounted to 1.5 million rubles. During this period, you (your employer) paid 195 thousand rubles to the budget. (13% x 1.5 million). In 2021, you bought a room for 500 thousand rubles. This means that in 2021 you have the right to file a 3-NDFL declaration and apply for a deduction for the entire cost of the purchased housing.

The calculation looks like this:

from 1.5 million rubles (your salary or, in other words, the tax base) 500 thousand rubles are deducted. (the cost of the room you bought - and as we remember, the deduction is up to 2 million rubles, but not more than the purchase amount). As a result, the tax base decreases and becomes equal to 1 million rubles. (1.5 million – 500 thousand).

This means that it was on this amount that you had to pay tax in 2020: 13% x 1 million rubles. = 130 thousand rubles. But since the declaration is drawn up next year after receiving ownership rights (in 2021), then in fact in 2021 you have already paid 195 thousand rubles in taxes. The difference should be credited back to your account. In total, for purchasing a room you will receive a refund of 195 – 130 = 65 thousand rubles.

We told above that tax legislation allows you to return up to 13% of 2 million rubles, that is, 260 thousand. But your return in the example above was 65 thousand. How to be? Is the remaining money going to waste? Fortunately, no!

For housing purchased after 01/01/2014, there is the right to transfer the balance of the tax deduction to the housing that you buy in the future.

In order to qualify for a property tax deduction, you must have ownership documents. When purchasing housing under a shared participation agreement, this is the Transfer and Acceptance Certificate. For housing purchased under a purchase and sale agreement, an extract from the Unified State Register is required.

Receive a tax deduction within a week with the Quick Deduction service!

Get a service

Examples of calculating property deductions when purchasing a home

Example 1: Purchasing a residential property

In 2021 Bondarenko M.P. Using personal savings, he purchased an apartment worth 4 million rubles. For the year, personal income tax was paid in the amount of 85,000 rubles. The deduction limit is two million. Let's calculate the amount of tax to be refunded:

1. 2000000 rub. × 13% = 260,000 rub. – total tax compensation from the statutory deduction;
2. paid to the budget - 85,000 rubles, which means that in 2021 the citizen will return no more than 85 thousand rubles;
3. 260,000 – 85,000 = 175,000 rub. – the balance of the tax that will be carried forward to the next year. To receive it, the owner must submit a declaration in 2021.

Example 2: Purchasing housing on credit

Andronov A.D. At the beginning of 2021, I bought residential property worth 8 million rubles, and a mortgage was issued for 6 million. In the same year, he paid interest on the loan - 128,000 rubles. During the year, the owner of the apartment received an income of 1.5 million rubles, personal income tax was transferred from his salary - 195 thousand rubles. The deduction limit for property is two million.

We calculate the refund amount as follows:

• 2000000 + 128000 × 13% = 276640 rub. – tax refund for 2018 (deduction for the purchase of property + interest repayment);
• income tax transferred to the budget - 195,000 rubles (the amount of tax compensation for 2021 cannot be more than 195 thousand rubles);
• 276640 – 195000 = 81640 rub. – the balance of the tax, which is redistributed to subsequent years.

In addition, the taxpayer can count on compensation for mortgage interest that he will pay in the following years. The housing loan was issued after 01/01/2014, therefore, the maximum deduction on the loan will be 3 million rubles, the tax refund limit is 390,000 rubles.

Example 3. Purchase of real estate in joint ownership

In 2021, the Vasyukovs bought a cottage for 5 million and registered it as joint ownership. For the year Vasyukov I.D. has an income of up to three million, personal income tax on which amounted to 390,000 rubles. His wife’s income is 2.5 million rubles, tax paid on him is 325,000 rubles.

During the calculation process, we take into account that the deduction is distributed in any shares if the property is registered as joint property. Since 2014, a tax deduction of two million per property can be used by both owners.

1. 2000000 rub. × 13% = 260,000 rub. – the amount to be returned in favor of the spouse according to the declaration filed in 2021;
2. 325,000 rub. – a benefit that Vasyukov’s wife can receive in 2019. In 2020, after submitting the declaration, the owner will receive the remainder of the deduction - 65,000 rubles, if she pays personal income tax of at least this amount.

Example 4: Jointly owned property acquired before 2014

The Petrovs bought residential property in 2013 for 5 million rubles, registered it as joint ownership, and did not claim a tax refund. Petrov I.V. has an official job, his wife is not employed. The maximum deduction amount is 2 million rubles. for both owners. 100% of the deduction should be distributed to I.V. Petrov, since he pays personal income tax.

2000000 rub. × 13% = 260,000 rub. – maximum amount to be refunded. To receive the benefit, Petrov must submit a declaration in 2021 for the last three years: 2021, 2021 and 2021.

Example 5: Shared property

In 2021 Simonov P.P. and Morozova L.A. bought a cottage for 5 million rubles. The property was registered as common property. Each owner now owns ½ of the house. For 2018 Simonov P.P. received income in the amount of 2.5 million rubles, the employer transferred personal income tax - 325,000 rubles. His partner worked unofficially and did not pay taxes.

The deduction for shared ownership of real estate is distributed among the owners, taking into account the share of each. Since 2014, the deduction limit of 2 million rubles has been abolished. per residential property. Both owners can apply this deduction, that is, 2 million rubles each. for each shareholder.

2,000,000 × 13% = 260,000 rub. – tax refundable for Simonov in 2019. The Federal Tax Service will return the entire amount, since it paid 325,000 rubles to the budget for 2018. Morozova L.A. will be able to exercise the right to deduction when he finds an official job.

Example 6: Shared property purchased before 2014

In 2013, Spiridonov P.P. and Lekomtseva L.A. bought a house for 5 million. The property was registered as shared ownership, with each person owning ½ of the house. In the year of purchase, Spiridonov paid personal income tax - 325,000 rubles. His common-law wife is not employed.

During the calculation process, it is worth considering that the deduction is divided between the owners according to their shares. For real estate purchased before 01/01/2014, a deduction limit of up to 2 million rubles has been introduced. to a residential property. Consequently, each owner has the right to declare a deduction of up to 1 million rubles in the declaration.

1,000,000 × 13% = 130,000 rub. – refundable tax based on a share of ½ house per person.

In 2021, Spiridonov declared income for 2021, 2021 and 2016 and received a total of 130 thousand rubles from the Federal Tax Service. If Lekomtseva L.A. If he finds a job, he will be able to exercise the right to a deduction in the same amount. One of the share owners does not have the right to waive his right to deduction in favor of another.

Example 7: Deduction for a residential property purchased before 2008

In 2007 Bondarenko I.D. bought real estate for 2 million. The citizen works officially. In 2016-2018, he earned 360,000 rubles. per year, annually contributed personal income tax of 46,000 rubles. The owner did not use the property deduction and filed a declaration only in 2021. By law, he can declare income for the last three tax periods - 2021 and subsequent years.

When calculating, we take into account that the housing was purchased before 2008, which means the deduction is limited to 1 million rubles.

1. 1,000,000 × 13% = 130,000 rub. – maximum tax refund.
2. 46000 + 46000 + 38000 = 130000 rub.

In 2021, after submitting the declaration, the owner will receive a tax refund in the amount of 46,000 rubles. for 2021, 46,000 rubles. – 2021 and 38,000 rubles. – 2021.

Example 8: Buying housing with maternity capital

In 2021 Perminova M.S. purchased a two-room apartment for 1.7 million. Using the funds from the maternity capital certificate, the citizen contributed 450,000 rubles. The woman’s salary for 2021 was about 100,000 rubles, personal income tax was paid - 13,000 rubles.

1. 1,700,000 – 450,000 = 1,250,000 rubles. – expenses for which a deduction is provided;
2. 1250000 × 13% = 162500 rub. – the total amount to be returned, calculated taking into account the property deduction;
3. 13,000 rub. – return for 2021 equal to personal income tax;
4. 162500 – 13000 = 149500 rub. – the balance of tax due to the owner in subsequent years.

Example 9. Deduction for an individual entrepreneur using the simplified tax system

In 2021 Vasyukov D.I. bought a house for 3 million rubles. The citizen is registered as an individual entrepreneur under the simplified tax system. How to exercise the right to property deduction?

Entrepreneurs using the simplified tax system do not have the right to apply a deduction, since they do not pay personal income tax at a rate of 13%. Vasyukov will not be able to declare a deduction for the house. If a citizen gets an official hired job, his employer pays personal income tax, then the taxpayer will be able to file tax refund returns for the next three years. The maximum amount he can receive is 260 thousand rubles.

What is the main tax deduction for a mortgage?

Mortgage lending in Russia is becoming increasingly popular. And this is justified. Real estate is not getting cheaper, and it can be difficult to save up the entire amount to buy the apartment you like. Using borrowed funds is a convenient way not to postpone the purchase for many years, but to become the owner of your own home right now.

We would like to please you - if you have decided to take such a responsible step as buying an apartment on credit, tax legislation has provided preferential conditions for this option: a tax refund on mortgage interest.

Tax deductions when buying a home with a mortgage are:

• on the purchase price (basic);
• on interest paid.

The main deduction includes funds spent on the purchase of an apartment, house, land and other residential real estate. At the same time, it includes both personal savings and credit savings.

Above, we talked about the basic principle of calculating the property tax deduction - it is the same for purchasing housing with your own money and for purchasing with a mortgage. More detailed information is presented in the article “Tax deduction when purchasing an apartment, house, plot of land.”

To summarize:

• You must have an official place of work, a “white” salary and monthly contributions to the budget of 13% personal income tax. Or you have other sources of income from which you pay personal income tax. This could be, for example, income from rental housing.
• The maximum amount of tax deduction that you can receive when purchasing an apartment, house, land plot and other real estate is 2 million rubles. 260 thousand rubles are returned to your account. – 13% of the deduction amount.
• Claiming a tax deduction is allowed only after receiving a document of ownership. As mentioned above, for shared construction this is an Acceptance and Transfer Certificate, and for housing purchased under a purchase and sale agreement, this is an extract from the Unified State Register of Real Estate.
• You can contact the Federal Tax Service with documents for a personal income tax refund the next year after receiving the right to deduct.

Quick deduction service: personal income tax refund in 7 days, not 4 months!

Order service

Main deduction

When purchasing an apartment/house using mortgage funds, you can receive two tax deductions: the main deduction (clause 3, clause 1, Article 220 of the Tax Code of the Russian Federation) and a deduction for mortgage interest (clause 4, clause 1, Article 220 of the Tax Code of the Russian Federation).

The main deduction when purchasing an apartment with a mortgage is no different from the deduction for a regular purchase. We will not consider it in detail, but will only recall the main points:

• The maximum deduction amount is 2 million rubles. You can return 13% of this amount - 260 thousand rubles. Read more “Amount of deduction when purchasing a home.”
• The right to deduction arises after receipt of the Acceptance and Transfer Certificate of the apartment (when purchasing under an equity participation agreement) or the date of registration of ownership according to an extract from the Unified State Register (if purchasing under a purchase and sale agreement). You can submit documents for a deduction to the tax authority at the end of the year in which the right to it arose. Read more “Information on property deduction”, “When the right of deduction arises”.
• You can include both your own and borrowed funds in the deduction. From a legal point of view, loan funds are also considered your expenses.

The list of required documents and the process of obtaining a deduction are described in the articles: “List of documents for obtaining a deduction” and “The process of obtaining a deduction.”

Example: In 2021 Dezhnev G.S. took out a mortgage loan from the bank in the amount of 2 million rubles and bought an apartment worth 2.2 million rubles. The certificate of registration of ownership was also issued in 2021.

In 2021 Dezhnev G.S. filed a 3-personal income tax return for 2021 with the tax office and declared the main deduction in the maximum amount of 2 million rubles (towards a return of 260 thousand rubles) despite the fact that Dezhnev spent only 200 thousand rubles of personal funds. He can also claim a deduction for mortgage interest.

What is the mortgage interest deduction?

When purchasing an apartment with a mortgage, you have the right to a tax deduction on the interest paid to the bank. All actual repaid interest is taken into account, but not more than 3 million rubles . Of this amount, 13% is returned to your account, that is, 390 thousand rubles. (13% x 3 million rubles).

These terms came into force on 01/01/2014.

Before January 1, 2014, the tax refund on the loan had no upper limit. What does this mean for the taxpayer? If your home was purchased before 2014, and you have not previously exercised your right to return personal income tax on your mortgage, you can receive a deduction in the full amount of the interest actually paid.

Example:

In 2011, you took out a mortgage loan in the amount of 14 million rubles. and bought an apartment for 17 million. From 2011 to 2021. paid the bank 5 million rubles. percent. The transaction was officially completed before January 1, 2014, so you have the right to claim a deduction equal to the amount of interest actually paid. As a result, 650 thousand rubles will be credited to your account. (13% x 5 million rubles).

Important point! If the cost of the apartment under the contract is lower than the amount of funds taken on the mortgage, then the tax refund will be calculated based on the actual cost of the apartment.

Example:

In 2013, you took out a mortgage for 17 million rubles. and paid the bank 6 million rubles. percent. At the same time, you bought the apartment for 13 million rubles, which is noted in the purchase and sale agreement.

The transaction was officially completed before January 1, 2014, so you have the right to claim a tax refund on the loan equal to the amount of interest paid. But since the deduction is provided specifically for the purchase of an apartment, it will include interest on 13 million, and not on 17 million rubles, that is, on the amount actually spent on purchasing the apartment.

The interest that will be deducted is calculated in proportion to the amount under the mortgage agreement and the actual purchase amount specified in the agreement.

Super deduction: tax refund on your terms and without prepayment!

Order service

When does the right to a tax deduction on mortgage interest arise?

The interest deduction, like the main one, can be claimed only in the year following the year of registration of ownership of the housing. If you received an Acceptance and Transfer Certificate (or an extract from the Unified State Register of Real Estate) in 2021, you can submit a 3-NDFL declaration no earlier than 2021.

It often happens that a mortgage agreement is concluded before receiving documents for an apartment. This does not affect the amount of the tax deduction for mortgage interest - the entire amount of interest you paid from the very first payment is included in the deduction.

Example:

In 2021, you took out a mortgage for shared construction of a house. Payment of principal and interest began from the first month of the mortgage agreement. You received the transfer and acceptance certificate from the developer in 2021, which means that your right to receive a tax refund begins in 2021. All interest starting from 2016 will be included in the calculation.

It must be remembered that only interest actually paid for past periods is included in the deduction. If your annual salary and the amount of taxes transferred are sufficient, you can immediately receive the entire main deduction. But the mortgage interest deduction is made only based on the total of your payments to the bank - annually for the previous year.

We recommend that you first receive the main deduction, and only then claim the interest deduction. Then you can get money in just a few years.

Example:

In August 2021, you took out a mortgage and bought an apartment for 3 million rubles. How your 3-NDFL declarations will be generated:

• 2018 – if your income is sufficient, you have the right to claim a full deduction for the principal amount – 2 million rubles. and receive 260 thousand rubles to your account at a time. In addition, you indicate the mortgage interest you paid from August to December 2017.
• 2019 – indicates the interest paid to the bank during 2018.
• 2020 – indicates the interest paid to the bank during 2019 and so on until the entire amount is exhausted.

Tax concierge - consultations with a tax expert for only 42 rubles per month!

Order service

Deadlines for filing documents and tax refunds

The right to receive tax benefits arises immediately after receiving ownership of real estate and has no limitation on the statute of limitations. The buyer can submit documents at any time, regardless of the end of the financial year. But it's important to understand the difference between a refund and a tax deduction.

With a tax deduction, the Internal Revenue Service gives permission to the employer not to pay taxes on the applicant's income. That is, from the moment the permit is transferred, the employer, instead of transferring taxes to the treasury, pays them to the employee.

Tax refunds are calculated based on past calendar years and cannot be calculated monthly. Accordingly, to receive a refund of taxes paid, you must wait until the end of the calendar year for which the refund is planned, and only then submit documents.

When returning taxes, it is worth remembering an important point: the owner has the right to receive a refund for the previous three years, if at that time he could already receive a tax break for the purchase of real estate.

Example. The property was purchased in 2021. In 2021, the owner applied for a tax refund. He has the right to return taxes for 2021 and part of 2021 in the amount of up to 260 thousand rubles. Moreover, if the return was less, the remaining amount can be returned upon subsequent requests.

Thus, you can submit documents to receive a refund or deduction after purchasing real estate at any time. There are no legal restrictions in this regard. The date of April 30 arose due to confusion with the filing of income tax returns. Additional income must indeed be taken into account before April 30, but the purchase of real estate is not included in the concept of income.

Types of loans and credits that can be included in the interest tax deduction

According to paragraph 4 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation, interest can be returned on any borrowed funds that were allocated for the acquisition or construction of real estate.

This means that the loan issued to you at work to purchase an apartment is included in the tax deduction for interest paid.

An important condition is that the contract must specify the purpose of the loan: purchase/construction of a specific apartment, house, etc. Otherwise, you will be denied a refund on interest (Letter of the Ministry of Finance dated 04/08/2016 No. 03-04-05/20053).

Example:

You took 3 million rubles. consumer loan and bought an apartment with it. You have the right to receive a tax deduction of 2 million rubles. and return 260 thousand rubles to your account. But you cannot claim a deduction for credit interest, since the loan was not issued as a target loan.

Place your order and we will fill out the 3-NDFL declaration for you!

Order a declaration

Application for payment

To the Federal Tax Service

The application to the tax office at the place of residence is submitted in any form. The text must indicate:

• number of the Federal Tax Service branch you are applying to;
• first name, patronymic, last name;
• home address;
• Taxpayer INN;
• the year or years (but not more than three) for which you want to receive a deduction;
• address of the property taken under the mortgage;
• date, signature;
• calculated data.

The amount of the tax deduction for a mortgage in accordance with Article 220 of the Tax Code consists of two parts:

• 13% of the purchase amount (maximum amount 260 thousand rubles);
• 13% of the amount of payments to the bank for using the loan (maximum amount 390 thousand rubles).

A tax deduction for interest paid on a mortgage can only be obtained after filing the main deduction for the purchase.

We do not recommend completing the documents yourself. Save time - contact our lawyers by phone:

8 (800) 302-76-94Saint Petersburg

At work

An application for a personal income tax refund for an employer is also drawn up in any form. The document states:

• name of company;
• Full name of the applicant;
• request for a deduction for a certain period on the basis of Art. 220 Tax Code of the Russian Federation;
• the amount of the deduction;
• link to the Federal Tax Service notification about the right to receive a deduction;
• date, signature.

We do not recommend completing the documents yourself. Save time - contact our lawyers by phone:

8 (800) 302-76-94Saint Petersburg

Rules for obtaining mortgage interest deductions

Major changes to the rules occurred on January 1, 2014:

For real estate purchased under a mortgage agreement before 01/01/2014 , there is no limit on the amount of interest deduction. This means that in the 3-NDFL declaration you have the right to indicate all the interest actually paid to the bank and return 13% of this amount to the account.

Example:

In 2010, you took out a mortgage of 10 million rubles. and bought an apartment. From 2010 to 2021 you gave the bank 4 million rubles. percent. You have the right to receive 13% x 4 million rubles into your account. = 520 thousand rubles.

For real estate purchased after 01/01/2014 , there is a restriction. The tax deduction for mortgage interest cannot exceed 3 million rubles.

This means that no matter how much interest you pay to the bank, you can receive no more than 390 thousand rubles into your account. – 13% of 3 million rubles. Even if your interest has exceeded the 3 million mark.

Example:

In 2021, you took out a mortgage of 10 million rubles. and bought an apartment. From 2016 to 2021 you gave the bank 4 million rubles. percent. Despite this, you will receive 13% x 3 million rubles on your account. = 390 thousand rubles.

Have a question or need to fill out 3-NDFL - we will help you!

To get a consultation

Conditions for obtaining a mortgage interest deduction:

1) Purpose of the loan . The agreement between you and the organization that provides you with a loan must indicate that the money is given for the purchase or construction of specific housing. You will not be able to get a tax deduction on interest on a consumer loan.

2) Refund for interest actually paid . Only mortgage interest that has already been paid in previous periods can be included in the 3-NDFL declaration. Planned but not repaid interest payments are not included in the calculation.

3) The right to deduction arises in the year following the year of acquisition of ownership. If you bought an apartment in 2019, and the documents for it were drawn up in 2021, then you can contact the inspectorate no earlier than 2021.

4) The right to a tax refund on mortgage interest paid before obtaining title . The interest that you started paying before receiving the title deed does not disappear and is taken into account in your tax refund. Let's say you took out a mortgage and bought an apartment in 2021, and issued an extract from the Unified State Register in 2020. In 2021, you pay all the interest for 2021 and 2020 to 3-NDFL.

5) Unified declaration 3-NDFL for the main and interest deduction on the mortgage . If you plan to claim both deductions in one year, you do not need to prepare two declarations - all data is entered into a common form. This also applies to the case when the principal amount has already been received - its amount must be indicated in the declaration as a separate line.

Place your order and we will fill out the 3-NDFL declaration for you!

Order a declaration

How to get a deduction?

Option 1: personal income tax refund on mortgage interest at the beginning of next year or at the end of the current one.

The applicant provides the tax office with a declaration, a loan agreement, and documents confirming the payment of interest on it in the current (or last) year. The tax office reviews and verifies the accuracy of the information, after which it transfers the amount to be refunded to the applicant’s details.

Option 2: during the year, reduce the tax base by the amount of interest and receive a larger salary.

In this case, documents confirming payment of interest on the mortgage agreement are provided directly to the employer’s accounting department. Loan expenses reduce the amount of earnings and, accordingly, the tax on it. Thus, the salary increases.

Important: you can apply for a tax deduction on mortgage interest within no more than three years after registering the property for the borrower without bank encumbrances.

Documents for registration of mortgage deduction

In order to apply for a tax deduction for housing purchased on credit (mortgage or housing loan), you must submit the following documents to the Federal Tax Service at your place of residence:

1) Agreement with the organization that issued the loan . Such an organization could be a bank or a company where you work. Don’t forget - the text of the agreement must contain a mention of the purpose of the loan for the purchase or construction of certain real estate. Prepare a certified copy.

2) Certificate of interest paid for the year . You request a certificate from where you received the loan - from the bank or from the accounting department at your place of work. The original is provided.

3) Identity document . This may be a passport or another document replacing it. Prepare copies of the first page and registration. Although a copy of your passport is not included in the list of required documents, we recommend that you have it on hand.

4) Certificate 2-NDFL . This is a certificate of your income for the year. Issued by the accounting department of the organization where you work.

If in 2021 you apply for a personal income tax refund for 2020, then the certificate is required specifically for 2021. There is no need to carry a 2-NDFL certificate for the partial year 2021.

If during the year you were employed in several organizations, you need to collect certificates from all workplaces. The original is provided.

Super deduction: payment for our services only after receiving the deduction!

Order service

5) Application for tax refund . The application of the established form indicates the details to which money from the budget will be transferred. The original is provided.

6) Equity agreement or purchase and sale agreement . Prepare a certified copy.

7) Documents for payment of the transaction . With receipts, payment orders or receipts you confirm the fact and amount of the purchase of housing. The inspection accepts certified copies.

Transfer and acceptance certificate , if you bought housing under an equity participation agreement. Certified copy.

9) Extract from the Unified State Register of Real Estate , if you purchased housing under a sales contract. Certified copy.

10) Tax return 3-NDFL . The original is provided.

Be prepared for the fact that a number of tax inspectorates require copies of payment documents for payment of the principal amount of the debt. These can be payment orders, statements, checks and more. In addition, the inspector may request copies of documents on payment of loan interest.

You are not required to submit them, so act at your own discretion - either prepare the requested documents, or point to the letter of the Federal Tax Service of the Russian Federation dated November 22, 2012 N ED-4-3 / [email protected] It says that in order to receive a deduction, it is enough to provide a bank certificate about interest paid.

Find out what documents need to be submitted in your case!

To get a consultation

What documents are needed to obtain a tax deduction?

There is a common set of documents for all deductions and a list required in each specific case.

General list of documents:

• Copy of Russian passport
• The tax return in form 3-NDFL is filled out by the taxpayer. Examples, templates and samples here: https://www.nalog.ru/rn77/taxation/taxes/ndfl/nalog_vichet/primer_3ndfl/#t1 (not presented when receiving a deduction from the employer)
• Certificate of income from the main place of work (form 2-NDFL, not presented when receiving a deduction from the employer)
• Certificates of part-time income (if any)
• An application to the Federal Tax Service with the details (on bank letterhead with a stamp) to which the tax will be refunded.

List of documents for receiving deductions for relatives (children/parents/brothers/sisters/spouses):

• copies of birth certificates for yourself, children, brothers and sisters (confirmation of relationship);
• copy of marriage certificate