According to the Federal Law No. 176-FZ of 07/12/2024, starting from January 1, 2025, the amount of tax deductions on children and the procedure for their provision will change.
Deductions will be provided in the following amount:
| Conditions for provision | Tax deduction |
| 1st child | 1,400 rubles |
| 2nd child | 2,800 rubles |
| 3rd child and more | 6,000 rubles |
| Disabled child |
If the employee has a disabled child, an additional deduction is 12,000 rubles. A deduction in this amount is provided to both the parent, his spouse, adoptive parent, and guardian, trustee, foster parent and his spouse. This deduction is combined with the deduction "by the number of children". |
| Special terms |
A double personal income tax deduction for a child is provided if the employee: |
At the same time, the total income for the application of deductions will increase from 350,000 rubles to 450,000 rubles.
From January 1, 2025, an employee is not required to provide an application for a standard deduction for a child. The employer must provide him with a deduction without an application based on the available information. If the deduction for children is provided to the employee for the first time, it is necessary to request from the employee the appropriate supporting documents (copies). If the deduction was already provided to the employee in the previous tax period, the employer may continue to provide it on the basis of previously received documents. The main document that determines whether an employee has the right to a deduction for a child, as well as the amount of this deduction, is the birth certificates of all children, including those who do not have a deduction, for example, due to reaching the age of 18. Certificates for adult children will be needed to correctly determine the number of children, because this will affect the amount of deduction. Also, depending on the situation, additional documents may be needed, the composition of which will not change in 2025.
If at the end of the year an employee is granted a deduction in a larger amount than it should have been, the tax authority will send him a notification of tax payment at the end of the tax period. If the deduction is provided in a smaller amount, the employee may apply to the tax authority for recalculation of the tax base at the end of the tax period.
Marillion experts have extensive experience in consulting on the matter and are ready to provide prompt support.
