A tax deduction is an amount by which, if there are appropriate grounds, the tax base (income from which the tax is paid) is reduced. Yes, a foreigner with a residence permit in the Russian Federation is entitled to a tax deduction in 2022:
Types of tax deduction: when buying and selling real estate, selling a car, as well as in case of medical and training expenses.
Provision of tax compensation and reduction of tax liability is provided to a citizen if the applicant for the deduction:
* is a resident of the Russian Federation (residents of the Russian Federation are recognized as persons who have been in the territory of the Russian Federation for at least 183 days over the past year (12 months));
* has an official employment on the basis of an employment contract, a contract, or is a self-employed person;
* pays personal income tax at the rate of 13% in accordance with the established procedure (sole proprietors – independently, employees – through the employer).
A foreigner with a residence permit can apply for tax compensation in the general order, namely:
* The presence of a document confirming the residence of the Russian Federation (a citizen should contact the Interregional Inspectorate of the Federal Tax Service. The term for issuing the certificate is up to 40 days from the date of application);
* official employment for hire, or in the form of an individual entrepreneur;
* payment of personal income tax at the rate of 13%.
Foreigners who have official employment on the basis of an employment agreement can apply for a tax deduction through an employer. To do this, the citizen must contact the employer directly.
The size of the tax deduction:
Property: maximum 260 000 rubles. Standard: for children, for the first and second child, you can get 1400 rubles, for the third — 3000 rubles. Social: 15,600 rubles per year. Investment: for owners of individual investment accounts: up to 52 thousand rubles per year.
Thus, a foreigner with a residence permit in the Russian Federation is entitled to a tax deduction in 2022 if he has all the supporting documents and has lived in Russia for more than 183 days and has paid 13% tax during the year.