The purchase of an apartment, the purchase or construction of the house is accompanied by financial costs, some of which can be compensated through a tax deduction. We will analyze who has the right to this benefit, what is the procedure for its receipt, and give examples of calculations.
Content:
- What is a property tax deduction?
- In what cases is a property tax deduction provided?
- How to get a property tax deduction?
- Tax deduction when buying real estate spouses
- Tax deduction when buying housing in common shared ownership
- Simplified deduction procedure
The deduction makes it possible to return the part of the paid tax or not to pay personal income tax for a certain amount of income.
What is a property tax deduction?
Property tax deduction is the amount by which taxable income can be reduced when calculating personal income tax, or to return part of the tax already paid. This benefit is available to individuals who are tax residents of Russia.
For example, you bought an apartment for 6 million rubles. The maximum amount for which the deduction can be declared is 2 million rubles. From this amount you will return 260 thousand rubles (13% of 2 million). If you took a mortgage for the purchase, then you can additionally return up to 390 thousand rubles by applying for interest on a loan.
In what cases is a property tax deduction provided?
Property deduction can be obtained in several situations.
For example, you bought an apartment for 3 million rubles. The deduction limit is 2 million rubles, so you can return 260 thousand rubles of tax. If housing cost you 1.5 million rubles, then you will return 195 thousand rubles (13% of 1.5 million).
If you are building a house, the situation is similar. For example, you invested 1.8 million rubles in the construction. You will receive a deduction of 234 thousand rubles (13% of 1.8 million).
Property deduction is also available in the sale of real estate. For example, you sold an apartment for 2 million rubles. You can reduce tax taxed income by 1 million rubles, making a deduction for this amount. If you sold the car for 800 thousand rubles, then your income can be reduced by 250 thousand rubles – this is the maximum deduction for other types of property.
In addition, the deduction is provided for interest on a mortgage. For example, you issued a loan for the purchase of housing and paid the bank 2.7 million rubles as interest. You can return 351 thousand rubles (13% of 2.7 million). The maximum percentage of mortgages is 390,000 rubles.
How to get a property tax deduction?
The process of receiving a deduction depends on which method you choose: through the tax inspectorate or through the employer.
If you submit documents to the tax, it is necessary to collect confirming papers: a contract of sale, an extract from the USRN, acts of acceptance and transfer and receipt of payment. After that, you need to fill out the 3-NDFL declaration and attach the collected documents to it. The declaration can be submitted personally to the tax inspectorate or through the personal account of the taxpayer.
For example, you bought an apartment in 2024 for 2.8 million rubles. At the beginning of 2025, you collected a contract of sale, an extract from the USRN and payment documents. You submitted a 3-NDFL declaration through your personal account, indicated the amount of the deduction and an application for a tax refund. A few months later you were returned to 260 thousand rubles to the account.
If you prefer to receive a deduction through the employer, you first need to contact the tax for a notification confirming your deduction right. This notice is then transferred to the employer. After that, from your salary they will stop holding personal income tax until you completely receive the deduction amount.
For example, you bought a house in June 2025 for 2 million rubles. In August, you submitted documents to the tax, received a notification and handed it over to your employer. Already in September, your salary began to come without tax retention, that is, it became 13%more. This will continue until you return 260,000 rubles.
The tax deduction can be issued independently or obtained through the employer
Tax deduction when buying real estate spouses
When the spouses acquire real estate, the procedure for obtaining a tax deduction depends on how property rights are issued – on one of the spouses or on both.
If the apartment or house is registered for one spouse, the second also has the right to deduction, but only if the owner’s written consent is written. In this case, the tax deduction can be distributed between spouses in any proportions by their agreement.
Consider an example. Anna and Sergey bought an apartment for 4 million rubles and issued it for Anna. They agreed that Anna would make a deduction for 1.2 million rubles, and Sergey – for the remaining 800 thousand. As a result, Anna will receive 156 thousand rubles (13% of 1.2 million), and Sergey – 104 thousand rubles (13% of 800 thousand).
If housing is framed as joint property, spouses can also distribute a deduction in arbitrary shares. Moreover, each of them has the right to claim the maximum deduction – up to 2 million rubles.
For example, Irina and Andrey bought an apartment for 3.5 million rubles in joint property, and they have documents confirming equal expenses. Therefore, everyone declares a deduction for 1.75 million rubles. As a result, Irina and Andrei will receive 227.5 thousand rubles (13% of 1.75 million).
Spouses can also be divided into interest on interest on a mortgage loan. The maximum amount is 3 million rubles for each if the property rights are executed on both.
Consider an example. The Smirnov family took a mortgage and paid the bank 3.6 million rubles in the form of percent. They agreed that Svetlana would make a deduction for 2 million rubles, and Alexander – 1.6 million. Svetlana will return 260 thousand rubles (13% of 2 million), and Alexander – 208 thousand rubles (13% of 1.6 million).
Tax deduction when buying housing in common shared ownership
When registering real estate in a common shared ownership, the amount of tax deduction depends on the size of the shares of each owner. Each owner has the right to make a deduction only within his share.
If housing is acquired in shared ownership, the deduction is distributed in proportion to the shares. For example, if one of the owners owns 70% of the apartment, and the other 30%, then everyone can receive a deduction for the amount corresponding to his share.
Consider an example. Alexey and Olga bought an apartment for 2 million rubles in shared property. The share of Alexei amounted to 60%, and Olga – 40%. Alexei will declare a deduction for 1.2 million rubles and will return 156 thousand rubles (13% of 1.2 million), and Olga – 800 thousand rubles, which will give her a return of 104 thousand rubles (13% of 800 thousand).
If the amount of costs by the owner’s share is less than a limit of 2 million rubles, he can use the rest of the deduction when buying other real estate.
The percentage of mortgages are also distributed between co -owners in proportion to the shares.
For example, Dmitry and Victoria purchased a house for 5 million rubles, having issued a mortgage. They pay interest on a loan, which in 2025 amounted to 2.4 million rubles. Dmitry’s share is 70%, and Victoria is 30%. Dmitry declares a deduction for 1.68 million rubles (70% of 2.4 million) and returns 218.4 thousand rubles. Victoria declares a deduction for 720 thousand rubles (30% of 2.4 million) and receives 93.6 thousand rubles.
Sometimes co -owners can agree on the redistribution of shares in the deduction. This is possible only for the closest relatives, such as spouses or parents and children.
Example. Maria and Peter bought an apartment in shared property, where the share of Maria is 80%, and Petra – 20%. However, they agreed that the entire deduction for interest on a mortgage (2.5 million rubles) will receive Maria. In this case, she will return 325 thousand rubles, and Peter will abandon his part.
These two options provide flexibility in the deduction distribution between spouses or co -owners, which allows the use of benefits in the most profitable way.
Simplified deduction procedure
Since 2025, it has been possible to receive a property deduction in a simplified manner. Now there is no need to file a 3-personal income tax declaration. It is enough to go to the personal account of the taxpayer, where the tax automatically forms an application based on data on your purchases and income.
For example, you bought an apartment in 2025 for 1.5 million rubles. At the beginning of 2026, you went to the taxpayer’s personal account, confirmed the automatically created statement, and after a few weeks you received 195 thousand rubles of return to their account.
Conclusion
So, with the help of a tax deduction, you can return up to 260 thousand rubles when buying real estate or up to 390 thousand rubles at the paid interests of the mortgage.
You can use several ways to receive a deduction: through the tax inspectorate, submitting a 3-NDFL declaration with confirming documents, or through the employer, having issued a notification of the right to benefit. In addition, since 2025, it became possible to issue a deduction in a simplified manner through the taxpayer’s personal account in order to save time.
If you purchased real estate or only plan to do this, do not forget to use this benefit. A correctly issued deduction will return a significant amount by reducing your expenses.
