Important information
A tax deduction is refunded from personal income tax already paid and cannot exceed that amount.

If you pay for treatment as an individual entrepreneur or under a contract with a legal entity, you cannot claim the deduction.

The deduction is available only to Russian citizens.

Important information
A tax deduction is refunded from personal income tax already paid and cannot exceed that amount.

If you pay for treatment as an individual entrepreneur or under a contract with a legal entity, you cannot claim the deduction.

The deduction is available only to Russian citizens.

APPLICATION
for a certificate of payment for medical services
Preparation takes up to 30 calendar days.
Exactly as shown in your Russian passport.
In case we need to contact you.
For which year(s) do you need a certificate?
Certificates can be issued for no more than the three years preceding the current year.
Please enter this carefully. An individual’s Russian INN contains 12 digits.
Whose treatment are you claiming a deduction for?
Exactly as shown in their Russian passport.
Please enter this carefully. An individual’s Russian INN contains 12 digits.
Have you signed a three-party agreement?
This is required to claim a deduction for another person.
By submitting this form, you agree to the personal data processing policy of White Art Dentistry (Boutique-Clinic LLC).

The government refunds part of your treatment costs

This is called a tax deduction. Depending on the type of treatment, you can claim back 13% of all or part of the treatment cost. This depends on the code assigned to the service. There are two codes.

Code 1 — Article 219(2) of the Russian Tax Code
“Standard” treatment
This includes restorative treatment, preventive procedures and crowns on natural teeth.

The refund is calculated on a maximum of ₽150,000, or ₽120,000 for treatment before 1 January 2024.

For example, if you spend ₽200,000, the tax office refunds 13% of ₽150,000: ₽19,500.

It may seem unusual, but that is the law.

Code 2 — Article 219(1)(3) of the Russian Tax Code
“High-cost” treatment
This includes surgical procedures: implants, implant-supported crowns and dentures.

In this case, the refund is calculated on the full treatment cost.

For example, if you spend ₽1,000,000, the tax office refunds 13%: ₽130,000.

A welcome saving, isn’t it?

WHAT DO YOU NEED TO CLAIM A TAX DEDUCTION?
  • Copy of the healthcare provider’s licence

    Download and print it.

    1

  • Certificate of treatment received

    We record all procedures, and our accountant issues the certificate. Preparation takes 1–10 working days, so please request it in advance.

    To obtain a certificate, you need to submit an application.

    2

  • Medical services agreement

    You receive your copy of the agreement at your first visit to our clinic.

    3
  • Receipts

    Collect all your treatment receipts.

    4
  • Certificates of services rendered

    We issue an invoice and certificate of services rendered with every payment.

    5
  • 2-NDFL income certificate

    Your employer will issue this certificate.

    6
  • Tax return (3-NDFL)

    You can complete it in your personal taxpayer account on the tax service website, nalog.ru.

    7

  • Submit your documents to the tax office

    Submit them in person at a tax office or online.
    8
That is not a problem. We can send you an electronic receipt.
Legal framework
Russian Tax Code, Article 219: Social tax deductions
Read
Resolution No. 458 of 8 April 2020, “On approval of the lists of medical services and high-cost treatments provided by healthcare organisations and individual entrepreneurs practising medicine, payments for which from the taxpayer’s own funds are taken into account when calculating the social tax deduction”
Read
List of high-cost treatments provided by healthcare organisations and individual entrepreneurs practising medicine, payments for which are taken into account when calculating the social tax deduction
Read
Letter of the Russian Ministry of Health and Social Development dated 7 November 2006, No. 26949/MZ-14, “On the certificate issued to claim a social tax deduction for medical treatment”
Read