Money is deductible: patients will be able to refund part of the cost of medical products

In Russia, they propose to expand the social tax deduction for medical treatment — a corresponding bill has been submitted to the State Duma. They want to include patients' expenses for medical devices necessary for operations. According to doctors, such a measure will help reduce the financial burden on patients and their families: the cost of some products can reach several hundred thousand rubles. Experts believe that the changes will make it possible to compensate not only for the cost of medical services, but also for the associated mandatory costs. About how the procedure for obtaining a deduction may change, see the Izvestia article.

Tax deduction for medical devices

If the bill is passed, starting from January 1, 2027, patients will be able to refund part of the costs of medical devices that they independently purchased for surgery. Amendments are planned to be made to Article 219 of the Tax Code of the Russian Federation "Social tax deductions".

Currently, Russians can receive a personal income tax deduction for medical services provided to themselves or close relatives — their spouse, parents, and children under 18 (or up to 24 if the child studies full—time).

In order to take into account the cost of the product, you will need to transfer the purchase documents to the clinic. After that, the medical organization will include this amount in the cost of treatment.

The mechanism of social deduction is already working well: citizens can return part of the funds spent on medical services and medications prescribed by a doctor, Kirill Masliev, Candidate of medical Sciences, member of the State Council commission "Long and Active Life", head of the Department of Preventive Medicine at RUDN University with a biohacking course, told Izvestia.

"They propose to expand this mechanism and take into account when calculating the deduction the money that a person has independently spent on medical devices used in the provision of the relevant service," he said. — This is especially important for cases when the clinic does not have the necessary product and the purchase is provided for at the expense of the patient.

The change looks like a logical continuation of the existing system, the expert emphasized. He recalled that now there is a general limit of 150 thousand rubles per year for most social expenses, but there are no restrictions for expensive treatment.

"However, the bill does not provide a separate closed list of medical devices that will automatically qualify for deduction," Kirill Masliev pointed out.

The need for surgery or other serious treatment can become a significant financial burden for the whole family, the expert noted.

"The opportunity to at least partially compensate for such expenses is a useful measure for the patient," he believes. — The task of medicine is not only to provide the necessary care, but also to make it more accessible if possible.

Will the new measure help patients

The situation when a medical device is purchased separately is typical, first of all, for assistance under compulsory medical insurance and quotas for high-tech care, Artur Ibragimov, managing director and chief physician of the Uniclinic multidisciplinary medical center, told Izvestia.

"Government programs guarantee the patient a basic, clinically sound level of care, and in many cases this is completely sufficient," he noted. — Own expenses arise when the patient chooses a product of a higher class than provided by the program, for example, an endoprosthesis of a joint of a certain model or an implant of a specific manufacturer. This is a conscious choice in favor of enhanced capabilities, not a shortage of the system.

He noted that many people independently purchase endoprostheses, spinal stabilization and osteosynthesis systems (structures for precise matching and rigid fixation of bones in fractures — Ed.), mesh implants and reconstructive plates.

— The need for this bill is long overdue, — the doctor is convinced. — During surgical treatment, the cost of the product itself is often comparable to the cost of the operation, and sometimes exceeds it, ranging from several tens to several hundred thousand rubles. The opportunity to return some of these funds through a tax deduction is tangible money for the family.

The proposed bill may make the financial side of treatment clearer, says Roman Danilov, head physician of the Dream Team clinic in Volgograd, a dental surgeon.

"In dentistry, for example, it is especially important to know the full cost of treatment in advance," he said in an interview with Izvestia. — The price of the implant itself does not yet show how much a person will pay for the restoration of a tooth. In the calculation, you need to see the necessary components, prosthetics and the provided supervision.

Simplicity is worse than theft: how private clinics profit from tax deductions

Fraudsters falsify documents on the provision of medical services

The doctor recommends requesting written cost calculations from the clinic and specifying which additional procedures may be required.

— If you are offered to purchase a medical device yourself, first discuss it with the clinic, — he advised. — Ask them to record the terms of the purchase in the contract or its appendix. It is not worth choosing an alternative to medical products at a lower price on your own — the choice must be agreed with your doctor.

At the same time, it is important to understand how the benefit works, noted Artur Ibragimov. A general social deduction limit of 150 thousand rubles per year is set for routine medical expenses. And expensive types of treatment, which include a significant part of complex operations, are taken into account without limiting the amount.

"For patients who are shown such interventions, it is especially important that the cost of the necessary materials can be taken into account when making a tax deduction," he said.

According to Artur Ibragimov, the key condition for including medical products in the personal income tax deduction may be the presence of a registration certificate. In addition, it should be used directly during the operation, and the need for its use should be confirmed by the clinic's documents.

The expansion of the social deduction is a very important and necessary measure, Ekaterina Shergova, director of the Podari Zhizn Foundation, agreed. According to her, treatment and medical products should first of all be provided within the framework of the system of state guarantees. However, patients cannot always receive them in a short time.

"The treatment of cancer patients requires quick decisions, and waiting for help can be critical," she stressed. — The tax deduction allows you to partially offset expenses and reduce the financial burden on patients and their families.

The Help the Child Foundation believes that this measure can become a useful tool, but at the same time it is necessary to improve the mechanisms of state assistance. The organization said that they are regularly contacted by families who are forced to independently cover a significant part of the costs associated with the treatment and care of seriously ill children.

—The situation is particularly difficult for low—income families in the regions," the organization acknowledged. — Children are often raised alone by their mother, who lives on a child's disability pension and other social benefits. And if the parent does not have income subject to personal income tax, he will not be able to use the tax deduction.

Conflict zone

Lawyer Viktor Terskikh said that a social tax deduction can be issued in a simplified manner — if the clinic itself has submitted the data to the Federal Tax Service, a pre-filled application appears in the taxpayer's personal account. It needs to be checked and sent.

— In addition, you can apply for a deduction yourself through the tax service at the end of the year, — he added. — If the new bill is passed, I would recommend a simple thing: before buying an expensive medical device, talk to the clinic. It is better to ask directly how this will be reflected in the contract and what documents you will have to bring later so that the costs are taken into account when making a deduction.

At the same time, it is important to understand that a social deduction is not a refund of the entire purchase price, so the actual savings depend on the amount of expenses and the tax rate of a particular taxpayer, said Veronika Polyakova, managing partner of the Business Legal Group Bar Association.

— For example, if the cost of a product in the amount of 150 thousand rubles is included in the social deduction, with a personal income tax rate of 13%, savings will amount to 19.5 thousand rubles, — said the expert. — At a rate of 15% — up to 22.5 thousand rubles. If we are talking about expensive treatment, the potential refund amount may be significantly higher.

Tax deduction for treatment in 2025-2026: for which medical services and how much can be refunded

Next year, you can get a refund for yourself and family members.

The list of medical products for which a deduction is required may include implants, endoprostheses, as well as certain types of medical structures.

— The clinic should include their cost in the patient's expenses for this service, — Veronika Polyakova noted. — The patient will have to submit documents confirming the actual costs of purchasing the product — a cash receipt, a purchase agreement, an invoice, a payment order.

The main problem may arise when confirming the connection between the purchase and a specific medical service, the lawyer believes. According to the bill, the clinic itself must include the cost of the goods purchased by the patient in the cost of treatment. Thus, much will depend on how correctly she draws up the documents and transmits the information to the tax authority.

— It is not entirely obvious how disputes will be resolved, for example, if the product was purchased from a third—party supplier and used during surgery, but the clinic refuses to include its cost in the certificate, - Veronika Polyakova said.

If the amendments are adopted as proposed, medical organizations will have a new responsibility: they will have to determine whether a particular purchase meets the conditions of the tax deduction, says Irina Klopova, president of the Association of Lawyers of Medical Clinics.

"This is an additional workflow, and it is completely unclear who will take on this burden," she said. — There is a risk of a situation when the tax service will refuse a citizen a social deduction. Eventually, the person will make a claim to the clinic: he will say that the certificate was incorrectly issued there, the connection with the operation was not taken into account, and the appointment was incorrect.…

As a result, additional grounds for conflict may arise between medical institutions and patients, Irina Klopova believes.