5 rules for refunding treatment in Russia. Is it possible to compensate money for treatment abroad? (part 2)
Reimbursement of medicines is possible provided that:
own funds were used to pay for medications for own treatment or for the treatment of close relatives prescribed by a doctor, while the medicines purchased are listed in the Resolution.
Refunds for voluntary health insurance are possible provided that:payment of contributions was made in accordance with a voluntary medical insurance or relatives insurance contract;
under the terms of the contract, only payment for treatment is provided;
the insurance company has a license allowing it to carry out relevant activities.
Subject to the above conditions, a citizen has the right to reimburse the cost of treatment in Israel or another in the country, or rather a part of such expenses.
How much money can I get for treatment in Russia?
The maximum amount of social deductions is 120 thousand rubles. Therefore, the maximum amount to be returned is 15,600 rubles (120,000 * 13%).
The billing period is considered to be a calendar year, while the amount of personal income tax paid is taken into account, since a person cannot return an amount in excess of that which is transferred to the budget in the form of income tax for the year.
Expenses for the payment of medical services related to expensive (the list can be found in the Decree) are fully reimbursed, without any restrictions. To understand whether the paid service is expensive, you need to look at the code of the services provided, which is prescribed in the Certificate on the payment of medical services for provision to the tax authorities:
“1” – an inexpensive treatment;
“2” is expensive.
Example of calculating the amount of tax deduction:
A citizen spent 145,000 rubles on inexpensive treatment abroad. and 190 000 rubles. for expensive cancer treatment in Israel.
His income for the calendar year amounted to 450,000 rubles, personal income tax – 58,500 rubles.
The amount of 145,000 rubles. exceeds the maximum amount of social expenses, so the basis for the calculation will be 120 thousand rubles.
The amount of 190,000 rubles. spent on expensive treatment, so it is taken in full.
Thus, in this case, a citizen has the right to a refund of the following amount:
40 300 rub. = (120 000 + 190 000) * 13%
The calculated amount does not exceed the amount of personal income tax paid, therefore, is subject to full refund. If the amount of the transferred tax were less than the amount calculated for reimbursement, for example, 30,000 rubles, then this amount of personal income tax would be refundable.