Tax deduction for an apartment and mortgage in 2026: limitation periods and maximum amounts

In 2026, the rules for property tax deduction underwent important changes — the limits were revised, the document submission formats were clarified, and the personal income tax refund algorithm was updated. This means that Russians who have bought a home or issued a mortgage should figure out in advance how much they can return and how to make a refund correctly. Details can be found in the Izvestia article.

Current rules of property deduction in 2026

The property tax deduction remains one of the key instruments of state support for citizens buying or building residential real estate, and in 2026 the basic rules for its provision remain, while the tax administration has made a number of technical and administrative adjustments, which it is important for applicants to know about.

A deduction for the purchase or construction of housing is provided in the form of a reduction in the personal income tax base by the amount of expenses recognized for accounting; the refund rate for residents is still calculated based on the personal income tax paid (in the basic version — 13%).

At the same time, the practical amount of funds returned depends on the marginal limits that apply to different categories of expenses, and on the tax rate applied to a particular taxpayer.

At the same time, in 2026, updated forms and the procedure for filling out the 3-personal income tax declaration entered into force, as well as the format of codes and transactions in accounting forms were changed — these changes are designed to simplify the electronic filing of documents through Gosuslugi and the taxpayer's personal account, but require careful attention to new templates.

Judging by the official recommendations and explanations, the right to a property deduction remains and does not burn out after a short period of time: the taxpayer has the right to declare expenses of previous years, provided that the declaration is submitted for a specific calendar year in which there were corresponding expenses; in practice, the deduction can be made several years after the purchase, consistently submitting declarations for past tax periods.

An important technical detail for those applying for a refund: the tax inspectorate is increasingly accepting electronic scans of supporting documents, but some cases still require the provision of originals or notarized copies, so it remains mandatory practice to keep primary payment documents and bank statements.

Limits on home purchase and mortgage interest

In practice, the property deduction consists of two components: a deduction for the cost of purchased or built housing and a separate deduction for mortgage interest paid.

For the deduction for the purchase of housing, there is a marginal limit on recognized expenses, which is used in calculating the reduction in the tax base. As of 2026, most public reviews and clarifications include a limit of 2 million rubles for deducting housing costs, which at a rate of 13% gives a potential maximum refund of up to 260 thousand rubles per taxpayer; at the same time, if the buyer pays in pairs (for example, spouses), each of them has the right to claim a deduction in their parts of the allocation of ownership shares.

There is a separate limit on the amount of mortgage interest. Public sources indicate a ceiling of 3 million rubles for the amount of interest, with the possibility of refunding up to 390 thousand rubles at a rate of 13% if the taxpayer had such expenses and submitted appropriate confirmations. In total, this gives a theoretical refund ceiling, which consists of both components and depends on the payer's specific situation.

It is worth noting that when the tax rate changes (including under the conditions of applying a progressive scale for high incomes), the absolute effect of the deduction for a particular taxpayer changes: at a rate above the base 13%, savings in rubles will be different, therefore, when planning a home purchase, it makes sense to take into account not only the nominal deduction limits, but also your actual tax the bid.

In addition, the legislation allows for the transfer of the unused portion of the deduction for the purchase of housing to subsequent properties and periods, subject to a number of conditions, which provides some flexibility for citizens with a phased change of real estate.

The statute of limitations and whether it is possible to return for the past years

Contrary to popular myths, the property deduction does not actually disappear after a short period of time — the right to it remains, and you can claim it years later. However, the practical possibility of refunding taxes for past periods has its own rules: you can file a 3-personal income tax return for a specific calendar year in which expenses were incurred, and based on this declaration, receive a refund for that year.

If the applicant missed the moment of registration immediately after the purchase, he has the right to file declarations for previous years in turn and receive a refund for each of them, but it is important to keep in mind the technical requirements for supporting documents and the filing procedure itself — in some cases, the tax system requires step-by-step registration or sequential filing for each period.

The right to a property deduction is "personalized" in nature and does not have a strict five-year statute of limitations, as is the case with other legal relationships, so the actual opportunity to claim a deduction after a long time remains.

How to apply for a deduction and what documents will be required

Registration of a property deduction can occur in two main ways — through the employer (by prior decision, when the deduction is applied monthly to the calculated personal income tax and reduces deductions from wages), or through the tax inspectorate by submitting an annual declaration of 3-personal income tax and a set of supporting documents.

In practice, the 3-personal income tax method is more often used for the material deduction for the purchase of housing and separately for mortgage interest: the taxpayer forms a declaration for the year for which he requests a refund, attaches scans (or, on request, originals) of purchase and sale agreements, acceptance and transfer certificates, mortgage agreement and a bank certificate of actual interest paid, copies of payment orders and other documents confirming expenses.

After submitting the declaration and documents, the tax service conducts a desk check and transfers the refund amount to the specified account if the decision is positive.

To apply through an employer, you must submit an application and provide copies of key documents. In this case, the employer reduces tax deductions already this year until the amount of the claimed deduction is exhausted.

From 2025-2026, many processes have been converted to electronic format: filing declarations and attaching scans, obtaining income certificates and forming applications are available through Gosuslugi and the personal account of the Federal Tax Service, which significantly speeds up the process and reduces the likelihood of errors when filling out forms.

Nevertheless, the tax inspectorate reserves the right to request original documents for verification, so the storage of primary documents — contracts, payment orders and statements — remains mandatory.

The key list of documents usually includes a purchase and sale agreement or an equity/construction agreement, acceptance and transfer certificates, a mortgage agreement and a certificate from a credit institution on the amount of interest actually paid, payment documents on the payment of housing or interest, a taxpayer's passport, a taxpayer identification number and a completed 3-personal income tax declaration.