Children are included in the list of family members for whom adult taxpayers can receive a tax deduction, meaning they can get back 13% of expenses within the limits set by law. Expenses for medical treatment and medications fall under the category of social tax deductions, along with expenses for education, insurance, sports activities, the accumulative part of the labor pension, and charity.
In 2025, 150,000 rubles is the maximum amount that can be claimed as a social deduction. An exception is made for costly medical treatment expenses: in this case, the full amount can be claimed for deduction.
Adults who can claim tax deductions for a child’s medical treatment and purchase of medicines for them were reminded in the Telegram channel “Government Services for Parents”.
Who is eligible to claim a deduction for children’s medical treatment?
The circle of recipients of social deductions for spending on minors is limited. It includes:
- Parents;
- Adoptive parents;
- Guardians.
Under tax legislation, children are citizens under 18 years old or up to 24 years old if they are receiving full-time education.
The recipients of the deduction must meet the following requirements:
- Tax residency in the Russian Federation;
- Official income and payment of personal income tax to the budget;
- Expenses on the child are substantiated.
What are the specifics of claiming a tax deduction for a child’s medical treatment?
In the publication “Government Services for Parents,” several nuances of claiming tax refunds were reminded:
- If parents are married, it does not matter who paid for the treatment and medications — both the mother and father can claim the deduction.
- A parent who pays tax on professional income cannot claim the deduction.
- The mother’s husband, who is not the child’s father, cannot claim the deduction in his name, but if he incurred expenses, the mother can claim the deduction.
- Other relatives besides parents, guardians, and adoptive parents cannot claim a deduction for a child’s medical treatment.
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