Tax deduction for mortgage interest in 2020

The essence of tax deduction

The amount by which the tax base is reduced is called a tax deduction. Thanks to him, citizens receive a benefit on personal income tax (NDFL), the rate of which is 13%.

So, for example, if a citizen’s annual income is 500,000 rubles, and the amount of the tax deduction is 60,000 rubles, then the tax base will be 500,000 – 60,000 = 440,000 rubles, and only personal income tax will be taken from this amount. The amount is 60,000 rubles. not subject to taxation. Thus, the citizen does not pay the state or receives a refund in the amount of 60,000 * 0.13 = 7,800 rubles.

This is interesting! A tax deduction can be obtained not only when purchasing real estate, but also in many other cases.

How to distribute interest deductions when spouses purchase an apartment

The purchased apartment can be the property of one or both family members. The calculation of the refund amount depends on the size of each spouse’s share. For example, housing is registered as shared ownership by a husband and wife. Everyone owns half the area and is entitled to a refund of 13% of 1/2 the cost.

According to Article 34 of the Family Code, any property purchased during marriage is considered jointly acquired, even if it is registered in the name of one person. The exception is a prenuptial agreement, where property rights may be described differently.

The maximum amount a family can claim depends on the year the loan was received and the home was purchased. If the apartment was purchased before 2014, each shared owner can return up to 260 thousand rubles. For a later purchase, this amount must be divided among all owners depending on their share.

More often, the deduction is divided between the wife and husband by 50%. However, they have the right to divide it in any ratio at their discretion. In this case, it does not matter which spouse is the owner of the housing and whether the second family member is included in the mortgage agreement as a co-borrower. The proportions can be changed annually for each applicant.

Amount of deduction when purchasing real estate

A tax deduction that gives the right to a personal income tax refund to citizens who purchased real estate, including with a mortgage, is called a property deduction. Its size is 2 million rubles. and 13% of this amount, i.e. 260,000 rub. the person receives as a refund.

If the apartment was purchased with a mortgage loan, then an additional tax deduction is applied on the interest actually paid to the bank in the amount of 3 million rubles, and the refund amount will be 390,000 rubles. It is important that the loan is a mortgage loan, not a consumer loan.

So, the maximum tax deduction for purchasing an apartment with a mortgage is 5 million rubles. (2 million rubles for payment of real estate + 3 million rubles for payment of interest on the loan). The amount to be refunded cannot exceed RUB 650,000.

Rice. 1. Maximum amount of tax deduction

However, this is the maximum amount. There is only one factor that can increase it - purchasing an apartment before 2014. According to the Tax Code, if the property was purchased before 01/01/2014, the amount of tax deduction for interest on a mortgage loan is not limited.

There are several factors leading to a decrease in the amount of income tax refund:

• the cost of housing is less than 2 million rubles;
• mortgage interest is less than 3 million rubles;
• the citizen has already received part of the deduction for the purchase of an apartment earlier;
• The personal income tax actually paid to the budget is less than the refund amount.

When refinancing a loan, restructuring, or refinancing, the right to deduct interest paid is retained.

Refund of personal income tax on mortgage interest

Submit documents to the Federal Tax Service for a tax deduction.
When purchasing an apartment on credit, the borrower, in addition to the principal debt, pays interest to the bank. As a result, the amount obtained is greater than with a simple purchase and sale.

Citizens of Russia have the opportunity to return the amount of tax deduction from interest paid on a mortgage. Anyone who pays personal income tax and has not used this opportunity before can receive it.

There are several rules for deducting mortgage interest:

1. The amount to be refunded cannot exceed the tax paid by the person to the state treasury. For example, a total of 200 thousand rubles must be transferred to the home owner. Over the past year, they paid personal income tax in the amount of 67 thousand rubles. This amount will be refunded. The remaining money will be transferred to the taxpayer in the following years.
2. Refunds are made only from funds already paid. It is not possible to receive interest in advance on amounts that have not yet been deposited.
3. The borrower can claim a refund from all funds already transferred, regardless of the statute of limitations. You can apply for personal income tax for a maximum of 3 years at a time. The remaining amount is distributed over future tax periods.

You can receive a personal income tax refund on the interest paid on the loan only for 1 property. The amount that is not enough to reach the maximum possible (390,000 rubles) “burns out”. It will not be possible to transfer it to purchase another premises.

What is included in the price of the apartment

Expenses included in the cost of a house, apartment, room or share in them acquired through a mortgage loan, regardless of whether they are made on the secondary or primary market, for which a deduction is granted, are divided into four categories. These are the costs for:

• purchase, i.e. price paid;
• registration of ownership, but only in the case of a new building;
• project documentation (electricity, gas and water supply projects, estimates, etc.);
• purchase of finishing materials and repair work.

Rice. 2. What is included in the price of the apartment

If the house needs to be completed, then all costs associated with construction are included. If land is purchased, then not only its cost will be taken into account, but also the costs of building a house, including all project documentation.

Important information! In the case of purchasing an apartment without finishing, this circumstance must be indicated in the purchase agreement. Otherwise, finishing costs will not be included in the price of the apartment for tax deduction purposes.

Expenses for redevelopment, purchase of household appliances, plumbing, equipment for repairs, insurance are not taken into account.

The price of the apartment also does not include maternity capital funds.

For example, a purchase was made for 1.5 million rubles. of which 350,000 rub. paid through the use of maternal capital funds. In this case, the deduction limit will be only 1,500,000 – 350,000 = 1,150,000 rubles.

How to find out when the tax deduction for an apartment will be transferred

For citizens receiving royalties, documented expenses can be accepted in the following amounts:

• 20% - creation of literary works for cinema, theater, circus, as well as organization of scientific developments and research;
• 25% - creation of musical compositions, in particular, those prepared for release;
• 30% - this percentage of expenses is taken to the amount of income from the creation of works of art, design and architecture, audiovisual works, invention of industrial designs (the first 24 months of operation);
• 40% - creation of sculptures, paintings, examples of design and folk art, graphic works, and so on.

All deductions must be filed with the Federal Tax Service or at the enterprise.

When can you get a deduction?

When purchasing an apartment with a mortgage in 2020, the rules established as of 01/01/2014 apply. 2020 did not bring any changes. The deduction can only be received within three years after purchasing the apartment. For example, if real estate was purchased with a mortgage loan in 2020, then in 2020 there is a deduction of 2 million rubles. is no longer possible. Interest on the mortgage can be returned for 2020, 2020, 2018 and subsequent years, until their amount reaches 3 million rubles.

Tax refunds for mortgage interest can only be received after the purchase refund has been paid.

Currently, deductions can be received for any amount of purchased real estate. Limit – 2 million rubles. throughout life. If a person purchased an apartment or house before 01/01/2014 and used a deduction in the amount of 1.5 million rubles, then he will no longer be able to get a refund on the remaining 500,000 rubles. Repayment of mortgage interest is carried out only on one property.

This is interesting! Will a law be adopted to provide a tax deduction for renting an apartment?

Let's give an example.

A citizen bought a room with a mortgage loan in January 2012 for 1.5 million rubles. The loan term is 10 years. In fact, the personal income tax transferred to the budget is equal to: for 2012 - 78,000 rubles, for 2013 and 2014. – 109,200 rubles each, in 2020 – 132,600 rubles. Interest actually paid to the bank for 2012 amounted to 174,909 rubles, for 2013 – 180,371 rubles, for 2014 – 168,018 rubles, for 2020 – 153,960 rubles. Let's start the calculation:

• in 2013, a citizen submitted a 3-NDFL declaration and an application for a tax deduction in the amount of 1.5 million rubles, as well as an application for a deduction in the amount of interest actually paid to the bank in 2012. The amount accrued for refund was: 1,500,000 * 0.13 = 195,000 rubles. for the purchase and 174,909 * 0.13 = 22,738 rubles;
• in 2013 he was paid 78,000 rubles. return for the purchase of real estate (since this is the amount that was paid to the budget), the remaining amount is transferred to subsequent years. Payment of refunds for interest has not yet begun;
• in 2014, he received a refund for 2013 in the amount of 109,200 rubles. by purchase. Interest payments were again not made, but the citizen submitted a declaration and application for payment of a refund of the interest paid to the bank in 2013. He was credited with a refundable amount of 180,371 * 0.13 = 23,448 rubles;
• in 2020, 3-NDFL was filed for interest paid in 2014. Accrued amount: 168,018 * 0.13 = 21,842 rubles. This year the payment of money for the purchase ends. The citizen received 195,000 – 78,000 – 109,200 = 7,800 rubles. However, the amount of 109,200 rubles was paid to the budget for 2014, therefore, the payment of money for interest begins. This is 22,738 rubles. for 2012 + 23,448 rub. for 2013 + 21,842 rub. for 2014 = 68,028 rubles. Thus, in 2020, 7,800 + 68,028 = 75,828 rubles were received.

For clarity, let's make a table.

Table 1. Conditions for example

In the future, for another 7 years, a citizen can submit a declaration and application for the application of a property tax deduction for interest. The amount is not limited, because the purchase was made before 01/01/2014. If a citizen, having paid off the loan, decides to buy another apartment with a mortgage, he is no longer entitled to any tax deductions.

Let's look at another example. In January 2020, a small house in the village was purchased with a mortgage loan for 1.5 million rubles. The loan was repaid ahead of schedule after 2.5 years. The remaining conditions are presented in the table.

Table 2. Conditions for example

In 2020, a citizen bought an apartment for 3.5 million rubles with a mortgage. Let's do the calculation:

• For 2020, a declaration was filed, a tax deduction in the amount of 1.5 million rubles was applied. for the purchase and in the amount of 174,909 rubles. for interest and a refundable amount of 1,500,000 * 0.13 = 195,000 rubles was accrued. directly for the purchase and 174,909 * 0.13 = 22,738 rubles. for interest;
• in fact, 195,000 rubles were paid in 2020. and 202,800 – 195,000 = 7,800 rubles. Thus, the underpaid amount of the 2020 interest refund was transferred to the next tax period: 22,738 – 7,800 = 14,938 rubles;
• in 2020, 3-personal income tax for 2020 and an application for a refund of interest on the loan for 2020 were submitted. As a result, the amount returned was 180,371 * 0.13 = 23,448 rubles. for 2020 and the balance is 14,938 rubles. for 2015;
• in 2020, a citizen received a refund in the amount of 99,616 * 0.13 = 12,950 rubles. In the same year, an apartment was purchased;
• in 2020, a citizen can submit a 3-NDFL declaration and receive a tax deduction of 500,000 rubles. and the amount to be refunded is 500,000 * 0.13 = 65,000 rubles. However, he is not entitled to a deduction for interest on the loan, because it is provided only for one property.

Tax Refund Mortgage Calculator

Please enter below the data (rounded to the nearest ruble) about your loan, salary and housing that you are going to buy or have already bought.

I would be glad if you rate the ⭐ calculator by choosing one of the 3 options below.

The mortgage calculator will calculate your monthly mortgage payment. Our calculator will also calculate the amount of tax refundable on the cost of the apartment and on interest on the loan. The first part of the answers contains the total amounts of tax to be refunded, and the second part contains the tax to be refunded, detailed by year.

For now, the calculator is only for mortgages in rubles.

1) This mortgage calculator calculates approximate figures based on assumptions.

2) When calculating, it is assumed that housing was purchased after 2007 or will be purchased in the future. 3) When calculating, it is assumed that the mortgage loan is taken out on January 1st.

If a loan is taken out, for example, on July 1, then the actual interest paid on the loan for the first calendar year will be less. Repayment of interest on the loan is provided only as interest is paid. Therefore, the overall figure for the tax refund on interest on the loan will not change, but in detail by year, your interest refund for the first, for example, year may be less.

4) If you only own a share in an apartment (or house), please enter only your share of the cost of the apartment (or house), but not more than the limit, and only your share of the mortgage loan. And a full salary. Your limit will be 2 million rubles multiplied by your share.

In this case, you will receive only the corresponding portion of the monthly payment and the full (correct) amount of the tax refund.

Your information about the apartment/house, loan and salary Cost of the apartment/house, rub. Amount of mortgage loan, rub.

Mortgage loan interest, % Loan term, years Your monthly salary before tax (NDFL), rub. Calculation of mortgage and tax refund total Monthly loan payment to the bank, rub.

Payment of interest to the bank for all years of the loan, rub. Tax refund on purchase for all years, rub.

Tax refund on interest for all years, rub. Loan interest taking into account

Who is eligible for the deduction?

Citizens who meet all 4 conditions can take advantage of the right to receive a tax deduction on a mortgage:

• have Russian citizenship or are residents of Russia;
• pay personal income tax to the budget from the income received;
• are the owners of the purchased property or their close relatives;
• The down payment is paid from your own funds.

Close relatives include spouses, brothers and sisters (including half-siblings), parents, children (including adopted children), guardians and wards.

Rice. 3. Who is not eligible for the deduction?

Deduction of 2 million rubles. directly for the purchase of an apartment does not apply in the case of purchasing real estate from the relatives listed above. If you pay the first installment not with your own funds, but, for example, with your employer’s funds, this amount will not be included in the price of the apartment.

The interest deduction applies in any case, but only if the first three conditions are met.

Who is eligible

You can receive a tax deduction when purchasing an apartment with a mortgage:

• resident of the Russian Federation;
• citizen, official salary of at least 5,534 rubles;
• a pensioner, if he has taxable income;
• minor.

A deduction cannot be provided if the purchase of a property was made from persons who are related by family ties and if the opportunity for a tax deduction has been exhausted.

Examples and features

The use of a tax deduction has many nuances, depending on who is the owner, sole proprietorship or shared ownership, whether the citizen who took out the mortgage continues to work or has retired. Let's look at all the nuances using examples.

Shared ownership

The basic rule for applying the deduction for shared ownership is as follows: when purchasing real estate before 01/01/2014, the deduction amount is 2 million rubles. distributed evenly, in accordance with the shares, and when purchasing after 01/01/2014, each of the owners has the right to a deduction of 2 million rubles.

Let’s say a man bought an apartment with a mortgage in 2011 and registered it 70% for himself and 30% for his wife. The cost of the apartment is 3 million rubles. Mortgage for a period of 20 years. To simplify the calculation, let’s assume that the husband annually pays 109,200 rubles to the budget, and the wife – 78,000 rubles.

Since the purchase was made before 2014, the deductible amount for it is 2 million rubles. distributed between two spouses. The husband is entitled to a deduction of 2,000,000 * 0.7 = 1,400,000 rubles, and the wife is entitled to the remaining 600,000 rubles. As a result, the husband can receive a refund in the amount of 182,000 rubles, and the wife - 78,000 rubles. The husband received his return in two parts - 109,200 rubles. in 2012 and 182,000 – 109,200 = 72,800 rubles. in 2013, the wife received the entire amount of 78,000 rubles. in 2012.

Rice. 4. Shared ownership

Now you need to deal with the tax refund on interest. The mortgage loan is issued only to the husband. Therefore, despite the fact that he owns only 70% of the apartment, he has the right to a return of 13% of the entire amount of interest actually paid to the bank. Since the amount is not limited to 3 million rubles, i.e. RUB 390,000 return (since the purchase was made before 2014), he will be able to receive a refund of the entire amount of interest paid over 20 years.

This is interesting! Registration of ownership of an apartment is also possible for a minor child.

Let's look at another example. Actually, the same husband and wife purchased an apartment with a mortgage under the same conditions, but in 2020. When purchasing after 2014, it is important what share in value terms belongs to each spouse. So, the husband’s property is valued at 3,000,000 * 0.7 = 2,100,000 rubles, the wife’s – at 900,000 rubles. Each of them is entitled by law to a deduction of 2 million rubles. The husband can receive a refund from 2 million rubles, and the wife - only from 900,000 rubles. However, since spouses can receive a deduction for each other, the wife can receive a refund with another 2,100,000 - 2,000,000 = 100,000 rubles.

Let's do the math. For the purchase of an apartment, the husband is entitled to 2,000,000 * 0.13 = 260,000 rubles. return, and the wife’s return consists of two amounts. She can receive the first amount for herself - 900,000 * 0.13 = 117,000 rubles, the second amount for her husband - 100,000 * 0.13 = 13,000 rubles. The total refund amount for the wife could be 117,000 + 13,000 = 130,000 rubles. The husband can receive these amounts in 3 years (the first and second years - 109,200 rubles each, the third year - the remaining 41,600 rubles), and the wife in 2 (in the first year - 78,000 rubles, in the second - 52,000 rubles .).

Let's move on to percentages. Starting from 2014, interest refunds are limited to 3,000,000 * 0.13 = 390,000 rubles. Since only the husband pays interest, he can annually submit a 3-NDFL declaration and an application for a refund of the interest actually paid until the payment amount reaches 390,000 rubles. He can start receiving this money already from the third year, since the return on interest begins to be paid only after the money for the purchase has been paid in full.

Refund for spouse

The law states that spouses can receive a tax deduction for each other, even if the one who receives it is not the owner of the purchased property. Let's look at it with an example.

Rice. 5. You can get a refund for your spouse

A man bought an apartment with a mortgage in 2008. I paid for it in full and decided to buy another one. The tax deduction was used. The new purchase was made in 2020 for 1.5 million rubles, when the man was married. Despite the fact that he has already used the tax deduction, his wife can receive it, because she is also entitled to a deduction.

Important information! According to the law, all acquisitions made by spouses during marriage are joint property. Therefore, to apply the deduction, it does not matter to whom the apartment is registered.

So, the husband has already used his right to deduction. Therefore, when purchasing a new apartment, the wife can submit a declaration and application if she has not exercised her right earlier. A woman can receive a deduction of 1.5 million rubles. and the mortgage interest deduction. Thus, she exercises her right to a deduction in the amount of RUB 1.5 million. out of a possible 2 million rubles. and in the future, if she or her husband decides to buy more property, she will be able to get a refund on the remaining RUB 500,000. However, she will no longer be able to use the right to deduct the mortgage, because it is provided for only one object, even if all 3 million rubles are not selected.

Refund details for children

Recently, parents are increasingly registering shares in purchased real estate for their children. You can do this with a mortgaged apartment, with the consent of the lending bank. According to the law, if a share in an apartment is registered in the name of a child, his parents can receive a tax deduction. The child himself retains his right to receive a deduction. This is a rather complex option, so let's look at a few examples.

Rice. 6. You can get a refund even if the owner is a child

Example 1. The cost of an apartment is 5 million rubles. Shared ownership: 50% belongs to the borrower - the father of the child, 50% - to the child. The borrower has not yet used his right to deduction, so he can submit a declaration and write an application for a refund of 2,000,000 * 0.13 = 260,000 rubles. In addition, he can also exercise the right to repayment of mortgage interest. For a child, his mother can receive a tax deduction, despite the fact that she is not the owner, but only if she has not yet used her right. Thus, the wife can also apply for a deduction in the amount of 2 million rubles.

Example 2. An apartment was purchased for 6 million rubles. in 2020. There are three owners: husband-borrower - 30%, wife - 30% and child - 40%. Each owner has the right to a deduction of 2 million rubles. Both parents will receive it in full. However, they will not be able to receive a deduction for the child, because your 2 million rubles. already used. Thus, the total amount of deduction will be 4 million rubles. Additionally, the father will receive a deduction for mortgage interest, regardless of ownership shares, i.e. within 3 million rubles.

Example 3. Let's complicate the situation. The owners are the same: husband-borrower - 30%, wife - 30% and child - 40%, but the apartment costs 4.5 million rubles. Since the cost of the apartment is less than the maximum possible deduction, we will divide it into shares. The husband has the right to a deduction in the amount of 4,500,000 * 0.3 = 1,350,000 rubles, the wife for the same amount, and the child – 1,800,000 rubles. In this case, each of the parents can receive 2 million rubles. deduction - 1,350,000 for yourself and 2,000,000 - 1,350,000 = 650,000 rubles. for the child. The tax deduction for mortgage interest is retained in full.

In any case, the child retains the right to receive a deduction of 2 million rubles. for purchasing your own apartment in the future.

Tax refund for pensioners

In recent years, some banks, for example, Sberbank, Gazprombank, VTB, have begun to issue mortgage loans even to non-working pensioners, especially if they have a co-borrower. Let's say a pensioner, while still working, bought an apartment with a mortgage loan. If he continues to work, then all laws apply to him as to an ordinary citizen. From the moment of completion of his labor activity, he can exercise the right to compensation of funds only within the limits of personal income tax paid by him for the last three years.

Rice. 7. Pensioners also have the right to a tax deduction

Let's look at an example. A working pensioner received a mortgage loan from Sberbank and bought an apartment for 1.5 million rubles. in 2020. He filed a 3-NDFL declaration and requested a refund. The amount paid to the personal income tax budget is: in 2020 - 54,600 rubles, in 2016 - 70,200 rubles, in 2020 - 78,000 rubles. Interest paid to the bank for 3 years amounted to 520,000 rubles. At the end of 2020, he quit his job and became a non-working pensioner.

First of all, a pensioner is entitled to a deduction of 1.5 million rubles. and return 1,500,000 * 0.13 = 195,000 rubles. He received it in 3 years: in 2016 - 54,600 rubles, in 2020 - 70,200 rubles. and in 2020 – 70,200 rubles. (195,000 – 54,600 – 70,200).

After receiving a refund for the purchase, he can begin to receive a refund for the interest on the loan, but since he has already quit, the refund can only be paid from the funds paid into the budget for the last three years of work, i.e. 2020, 2020 and 2020. In the first two years, he already received money as a refund for the purchase, and for 2017, the balance of unpaid funds was: 78,000 – 70,200 = 7,800 rubles. Despite the fact that he is entitled to a return for interest in the amount of 520,000 * 0.13 = 67,600 rubles, he will receive only 7,800 rubles.

Rules for calculating deductions for previous years

Also, the person who entered into the loan agreement has the right to receive a 100% deduction for the amount of accrued interest. That is, in addition to a refund on the cost of housing, you can also receive a full refund of personal income tax on the amount of interest. Multiplicity of the right to deduction In current legislative acts one can often find the concepts of one-time and multiple rights to deduction.

It is often not easy for a person uninformed in matters of legislation and taxation to understand these concepts. We will try to explain everything in simple, accessible language. Let's imagine that you bought an apartment worth 870,330 rubles. (amount less than 2 million). The transaction and ownership rights were completed before 01/01/14. By submitting the necessary documents, you will receive a tax refund of RUB 113,143. (RUB 870,330 * 13%). Next year (after 01/01/14) you bought half of the house at a price of 1,040,502 rubles.

Deadlines for tax transfers After submitting a tax return to the inspectorate, many people wonder: how to find out when the tax deduction for an apartment will be transferred? The deadlines for payments are determined by law and for violation of them, a citizen can demand material compensation from the tax authority. From the moment of filing the declaration, the government agency is given three months for a desk review of the attached papers. After this period, the inspection is obliged to make a decision on granting a property deduction for the purchase of housing or refuse to provide the benefit.

Whatever the decision of the government body, the taxpayer receives a notification. If the decision is positive, then the individual must provide the inspection with data to transfer the amount in excess of the tax paid. In this situation, the maximum amount by which you can reduce the size of your tax base is three million rubles, and the amount of compensation is 13% of it, which is 390,000 rubles.

• Innovations for 2020. As you know, a tax discount, which is related to the acquisition of property, can be obtained even many years after the date of its purchase. In 2020, it is allowed not only to return money for long-standing property expenses, but also to independently choose the date for receiving them. For example, having returned part of the money in 2020, the taxpayer may receive the rest not in subsequent years, but even several years later.
• An example of determining the balance Consider the following situation: a certain Andrey Petrovich Novikov became the owner of an apartment, the cost of which is 3,500,000 rubles. For the last ten years, he has paid the same amount for personal income tax - 8,500 rubles.

In this article we will learn how to find out the remaining tax deduction. Let's look at the step-by-step algorithm. We will answer common questions.

Persons who bought real estate can get back part of the money spent by applying for a tax deduction. The provisions of the Tax Code of the Russian Federation provide citizens with the right to use the remainder of the property deduction when making the next transaction. Today we will talk about how to find out the remaining tax deduction.

Instructions for filing a tax deduction

There are two ways to return the money required by law for the purchase of real estate:

• through the Federal Tax Service;
• through the employer.

Receiving a refund through the Federal Tax Service

To get money as quickly and easily as possible, you need to take a number of steps:

1. Order and receive at work, in the accounting department, a 2-NDFL certificate for the reporting year. It must indicate the amounts of personal income tax accrued and paid to the budget
2. Fill out the 3-NDFL tax return.

1. Prepare copies of documents certifying the purchase and ownership of real estate, as well as making loan payments.
2. Write an application for a personal income tax refund if its amount has already been calculated.

1. Submit the declaration, documents for receiving the deduction and the application to the tax authorities at the place of registration or online, through your personal account on the websites of the Federal Tax Service or State Services. If you do not have a taxpayer’s personal account, please register first.

Important information! Read the detailed step-by-step instructions for submitting a 3-NDFL declaration and an application for a tax deduction through the websites of the Federal Tax Service and State Services.

Required documents

When submitting the declaration, you must attach copies of:

• extracts from the Unified State Register or certificate of ownership of an apartment, house or plot of land;
• mortgage agreement;
• loan repayment schedule indicating interest amounts;
• receipts for real estate payments and mortgage payments;
• act of acceptance and transfer of real estate;
• marriage certificate, birth certificate of a child, in case of registration of shared ownership or request of return for a spouse or child.

Important information! Since 2020, the issuance of certificates of ownership of real estate has been cancelled.
This document has been replaced by an extract from the Unified State Register.

Personal income tax calculator for refund when buying an apartment

• Even if you have already sold your apartment, you can still apply for a refund of part of the funds.
• Please also pay attention to when you can receive money when contacting your employer and the tax office. This is very important, especially if you need a refund now! Who cannot receive compensation? Saving 13% on real estate expenses cannot be counted on:

1. Persons engaged in business.
2. If the second party to the transaction is a relative.
3. If part of the funds is paid through certificates (military, maternity capital).
4. Persons not officially employed.
5. The transaction was completed with the help of the employer.