6 min read
2026-02-15
Salary: 80,000 ₽/month
Two children (deduction 1400 × 2 = 2800 ₽)
Tax base: 80,000 - 2,800 = 77,200 ₽
Personal income tax: 77,200 × 13% = 10,036 ₽
In hand: 69,964 ₽
Without the deduction, it would be 69,600 rubles. Savings: 364 ₽/month, 4,368 ₽/year.
Treatment expenses: 95,000 ₽
Refund: 95,000 × 13% = 12,350 ₽
| Deduction | Base | Return |
|---|---|---|
| For purchase | 2,000,000 ₽ | 260,000 ₽ |
| For interest | 1,500,000 ₽ (paid) | 195,000 ₽ |
| Total | — | 455,000 ₽ |
Annual income: 7,000,000 ₽
First 5,000,000 × 13% = 650,000 ₽
Remaining 2,000,000 × 15% = 300,000 ₽
Total personal income tax: 950,000 ₽
The declaration is required when selling property, receiving rental income, winnings and income from sources abroad.
See also: Salary calculator, Mortgage calculator