Tula Residents Can Claim Education Expense Tax Deductions

Tax deductions can be claimed not only for one«s own education but also for the education of close relatives. Starting January 1, 2024, this option extends to spouses. Additionally, part of the funds can be reclaimed for paying for the education of children under 24 years old, including adopted and ward children, as well as brothers and sisters under 24. However, if a person pays for their own education, the form can be any — full-time, part-time, or distance learning. If it concerns the education of relatives, the learning must be full-time.

The tax deduction is provided for payment of kindergarten, schooling, college or university education, additional education for adults, such as professional development courses, as well as for extra-curricular activities for children — music school, clubs, and other circles. An important condition is that the educational organization must have a license or be registered in the registry of individual entrepreneurs authorized to provide educational services.

The refund amount depends on the year in which the expenses were incurred. For 2023, the maximum amount on which the deduction is calculated is 50,000 rubles (about $556) for children«s education and 120,000 rubles (approx. $1,300) for one»s own education, as well as for a spouse, brothers, and sisters. For 2024 and 2025, the limits are increased: up to 110,000 rubles (around $1,200) for the education of each child or ward and up to 150,000 rubles (about $1,700) for one«s own education and the education of a spouse, brothers, and sisters. For 2023 and 2024, 13% of these amounts can be reclaimed, and for 2025 — from 13% to 22% depending on the personal income tax rate at which the tax was paid.

To process the deduction for 2024 and 2025, a certificate of payment for educational services issued by the educational institution will be required. For 2023, additionally, a learning contract, payment documents such as receipts or invoices, and the license of the educational organization are needed. If the education of relatives is paid for, a certificate from the educational institution on full-time study and documents confirming the relationship and age of the student must be provided.

The deduction can be processed through the tax inspection office — in person or via the taxpayer«s personal account on the Federal Tax Service website, as well as through an employer, after confirming the right to the deduction with the tax authority.