How to Get a Tax Deduction for an Apartment in 2026: Complete Step-by-Step Guide
Niche: Finance & Earning Money Content Type: Step-by-Step Guide Why It Matters: Every year, thousands of homebuyers don't know how to claim up to 650,000 USD/EUR — a clear guide will always be in demand.
The Essence: What You Need to Know First
A tax deduction when buying an apartment is an opportunity to get back part of the money you've already paid to the government as income tax (PIT). Simply put, if you work officially and 13–22% is withheld from your salary each month, you have the right to reclaim some of that money.
Key facts to grasp before you start:
- The maximum amount the government is ready to return now depends on your tax rate. Due to the progressive PIT scale effective from 2025, the higher your official income, the more money you'll get.
- Expense limits haven't changed: 2,000,000 USD/EUR for purchasing housing and another 3,000,000 USD/EUR for mortgage interest.
- You can submit documents at any time after purchasing the apartment. There is no statute of limitations, but you can only reclaim tax for the last three years.
- Each spouse is entitled to the deduction, even if the apartment is registered in only one name. The maximum refund for a family can reach 2,200,000 USD/EUR (at maximum rates).
The most important nuance for 2026: The maximum expense amount hasn't changed (2 million USD/EUR remains 2 million USD/EUR), but the percentage returned has. At a 13% PIT rate, you get 260,000 USD/EUR. At a 22% rate, you get 440,000 USD/EUR just for the purchase, plus up to 660,000 USD/EUR for interest.
Step-by-Step Solution: From Purchase to Receiving Money
Step 1. Check Your Eligibility for the Deduction
You can claim the deduction if ALL conditions are met:
- You are a tax resident of the Russian Federation (stay in the country at least 183 days a year).
- You have official income from which PIT is withheld. Pensioners can also claim the deduction if they have taxable income.
- You bought an apartment, house, room, or land plot for individual housing construction in Russia.
- You paid for the housing yourself (not through an employer, the state, or maternity capital — in the latter case, the deduction is reduced by the amount of maternity capital).
You CANNOT claim the deduction if:
- The apartment was bought from a close relative (spouse, parent, child, sibling).
- You have already exhausted your limit from previous purchases.
- You don't work officially or receive your salary "under the table."
Step 2. Calculate How Much Money You Can Get Back
In 2026, a progressive PIT scale applies. The refund amount depends on your tax rate.
Deduction for purchasing housing (expense limit — 2 million USD/EUR):
| Your PIT Rate | Maximum Refund Amount |
|---------------|-----------------------|
| 13% | 260,000 USD/EUR |
| 15% | 300,000 USD/EUR |
| 18% | 360,000 USD/EUR |
| 20% | 400,000 USD/EUR |
| 22% | 440,000 USD/EUR |
Example: You bought an apartment for 1.5 million USD/EUR. You are an employee, and your annual income falls under the 15% rate. You can get back 15% of 1.5 million USD/EUR = 225,000 USD/EUR. The remaining limit (500,000 USD/EUR) can be used for your next purchase.
Deduction for mortgage interest (limit — 3 million USD/EUR):
| Your PIT Rate | Maximum Interest Refund |
|---------------|------------------------|
| 13% | 390,000 USD/EUR |
| 15% | 450,000 USD/EUR |
| 18% | 540,000 USD/EUR |
| 20% | 600,000 USD/EUR |
| 22% | 660,000 USD/EUR |
Important: The interest deduction can only be claimed for one property. If you don't use the full limit, you cannot transfer it to another apartment.
Total maximum refund for a family (if both spouses work and pay tax at 22%) can reach 2,200,000 USD/EUR: 440,000 × 2 (for purchase) + 660,000 × 2 (for interest).
Step 3. Gather the Required Documents
To apply for the deduction, you will need:
Mandatory documents:
- Passport
- Purchase and sale agreement or equity participation agreement (DDU)
- Extract from the Unified State Register of Real Estate (USRRE) or certificate of ownership
- Apartment handover deed (for new builds)
- Payment documents confirming expenses (receipts, statements, promissory notes)
If the apartment is mortgaged (additional):
- Loan agreement
- Bank certificate of interest paid for the year
If you are married:
- Marriage certificate
- Application for distribution of the deduction between spouses (if you want to split the amount other than 50/50)
Step 4. Choose How to Receive the Deduction
In 2026, there are two main methods. Choose the one that suits you best.
Method A. Through the Tax Office (get the full amount at once for the previous year)
You file a 3-PIT tax return for the previous year, and the tax office transfers the entire amount of tax you paid that year to your account (but not exceeding the limit).
Pros: You receive the money in one lump sum.
Cons: You have to wait up to 4 months (desk audit — up to 3 months, then up to 1 month for transfer).
How to apply:
- Fill out the 3-PIT return in your personal account on the Federal Tax Service (FTS) website
- Attach scanned documents
- Submit for review
Method B. Through Your Employer (receive money in installments with your salary)
You don't wait until the end of the year. Once the tax office confirms your right to the deduction, your employer stops withholding PIT from your salary. You receive your full salary without tax deduction until you "use up" the entire deduction amount.
Pros: No need to wait a year or file a return; money comes immediately, in installments.
Cons: You cannot get the full amount at once.
Step-by-step instructions for Method B:
- In your FTS personal account, fill out an application for confirmation of the right to the deduction (section "Catalog of Appeals" → "Request a certificate (documents)" → "Application for confirmation of the right to a property deduction").
- Attach copies of the apartment documents.
- Within 30 calendar days, the tax office will issue you a notice of the right to the deduction and send it to your employer.
- Give the notice to your company's accounting department.
- Your next salary will be paid without PIT withholding — and so on until the end of the year or until the deduction amount is exhausted.
Step 5. Submit Documents and Wait
The easiest way in 2026 is through the taxpayer's personal account on the FTS website. All documents can be uploaded electronically, and the return is filled out automatically.
Timelines:
- When filing through the FTS: desk audit — up to 3 months, then money transfer — up to 1 month. Total — up to 4 months.
- When filing through an employer: the tax office issues a notice within 30 days, after which the deduction takes effect from the month the notice is received.
Simplified procedure in 2026: If you bought an apartment through an authorized bank that exchanges data with the FTS, the tax office may automatically generate a pre-filled application. You only need to confirm it.
Practical Tips and Important Nuances
Tip 1. Don't Wait Until the End of the Year — Apply Immediately After Registration of Ownership
The right to the deduction arises from the date of registration of ownership in the USRRE (for secondary housing) or from the date of signing the handover deed (for new builds). Don't put it off — the sooner you apply, the sooner you get your money.
Tip 2. If Your Salary Is Small, the Deduction Will Be Spread Over Years
Suppose your limit is 260,000 USD/EUR, but you only pay 30,000 USD/EUR in PIT per year. You will receive the deduction for 9 years — 30,000 USD/EUR each year until the limit is exhausted. This is normal; the balance carries over to subsequent years without restrictions.
Tip 3. Spouses Can Distribute the Deduction in Any Proportion
If you bought an apartment while married, each spouse is entitled to the deduction — regardless of whose name the apartment is registered in. You can split the deduction not 50/50, but, for example, 100/0 if one spouse doesn't work. Simply write a distribution application and attach it to your return.
Tip 4. Interest Deduction Is a Separate Matter — Don't Miss It
Many people forget that besides the purchase deduction, there is also a deduction for mortgage interest. It is granted separately, with its own limit of 3 million USD/EUR. And it cannot be transferred to another property — if you don't use the full limit on your first mortgage, the remainder is lost.
What to do: Every year, request a certificate of interest paid from your bank and claim the deduction for it. It's best to do this gradually as you pay the interest.
Tip 5. Pensioners Can Claim a Refund for the Previous Three Years
If you are retired and have no current income subject to PIT, you can carry the deduction back to the three previous years when you were still working and paying taxes.
Common Mistakes and How to Avoid Them
Mistake 1. Applying for a Deduction When the Apartment Was Bought from a Relative
The Tax Code explicitly prohibits deductions when buying housing from interdependent persons: spouse, parents, children, siblings.
How to avoid: Before purchasing, check whether the seller is a close relative. If so, you won't get the deduction.
Mistake 2. Not Accounting for Maternity Capital
If you used maternity capital to pay for part of the apartment, that amount is not included in the deduction calculation. You only get a tax refund on the amount you paid yourself.
Example: The apartment costs 2.5 million USD/EUR. Of that, 500,000 USD/EUR is maternity capital. The deduction will be calculated on 2 million USD/EUR (the limit), but only on the portion you paid yourself. If you personally paid 2 million USD/EUR, you get the deduction on the full amount. If you personally paid 1.5 million USD/EUR, you only get it on 1.5 million USD/EUR.
Mistake 3. Forgetting to Claim the Interest Deduction Every Year
Many people claim the purchase deduction once and stop there. But they continue paying mortgage interest without claiming a refund.
How to avoid: Every year, throughout the mortgage term, get a certificate of interest paid from your bank and file a return (or an application through your employer).
Mistake 4. Submitting Documents to the Wrong Tax Office
The return and application must be submitted to the tax office at your place of registration (residence), not at the location of the purchased apartment.
How to avoid: Check in your FTS personal account which tax office is assigned to your address. If you changed your registration, submit documents to your new place of residence.
Mistake 5. Thinking You Can't Get a Deduction If Your Salary Is "Gray"
Technically, yes, you can only claim a deduction on official income from which tax has been withheld. But if you have other official income (e.g., renting out an apartment with tax paid, interest on deposits, dividends), they also count toward the deduction.
How to avoid: Add up all your official income subject to PIT. The more sources, the faster you'll use up the deduction.
Summary: Brief Conclusion and Next Step
A tax deduction is real money that the government owes you. In 2026, due to the progressive PIT scale, some taxpayers can get back up to 440,000 USD/EUR for purchasing an apartment and up to 660,000 USD/EUR for mortgage interest — a total of up to 1,100,000 USD/EUR per person. And if a couple with high incomes buys an apartment — up to 2,200,000 USD/EUR per family.
Key Decisions in 30 Seconds:
| Your Situation | What to Do |
|---|---|
| You just bought an apartment | Don't wait — submit documents immediately after registration of ownership |
| You want to get money quickly | Choose the deduction through your employer — tax withholding will stop as early as next month |
| You have a mortgage | Every year, claim not only the purchase deduction but also the interest deduction |
| You bought an apartment while married | Distribute the deduction between spouses in any proportion — even 100/0 |
Your Next Step Today:
- Log into your taxpayer personal account on the FTS website (login and password from Gosuslugi). Check if there is a pre-filled deduction application. If there is, you only need to confirm it.
- Gather your apartment documents in electronic form: contract, deed, USRRE extract, payment receipts.
- Decide how you prefer to receive the deduction:
- If you want the full amount at once — file a 3-PIT return through your personal account.
- If you don't want to wait — submit an application for a notice for your employer.
- If you have a mortgage, request a certificate of interest paid for the previous year from your bank — don't put it off.
- Fill out and submit the application right now. The entire online process takes 15–20 minutes. The sooner you start, the sooner the money arrives in your account.
And remember: the tax office won't remind you about the deduction. It's your right, and only you can exercise it. Don't leave your money in the budget — take it back.
— Editorial Team
