The Tax Code of the Russian Federation gives you, as a taxpayer, the right to be reimbursed for money spent on medicines. In the language of the legislation, this is called "receiving a social tax deduction."

The social tax deduction is granted only for medicines purchased by the taxpayer with their own funds. If they were paid for by an organization, at the employer's expense, the deduction is NOT granted.

Which medicines qualify for the tax deduction

Medicines eligible for reimbursement must be included in the list of medications approved by Government Resolution No. 201 of 19.03.2001.

Who to consult

Your attending physician can help you work out whether a given medicine is on this list. For example, "acetylsalicylic acid," which is named on the list, is the same substance as aspirin, Aspirin-C, or Aspirin Upsa. So the deduction can be claimed for any of these products. This approach is confirmed by a letter of the Russian Ministry of Taxes and Duties of 12 July 2002 No. BK-6-04/989.

For whom medicines can be purchased with the tax deduction

You can be reimbursed for expenses not only for your own treatment but also for that of family members: a spouse, children under 18, and parents.

What documents are needed

The reimbursement is issued on the basis of a written application submitted along with a 3-NDFL tax return to the tax authority at the end of the tax period (calendar year), together with the following documents confirming actual expenses on the purchase of medicines:

  • prescription forms with the prescribed medicines on form No. 107-1/u, stamped "For the tax authorities of the Russian Federation, taxpayer's TIN";
  • payment documents confirming payment for the prescribed medicines (sales and cash receipts), or a certificate of payment for services and an extract from the medical record (if no prescriptions were issued);
  • a copy of the marriage certificate, if the medicines paid for were prescribed to a spouse;
  • a copy of the birth certificate, if the taxpayer paid for medicines prescribed to a parent (or parents) (letter of the Russian Ministry of Finance of 16.02.2011 No. 03-04-05/7-85);
  • a copy (copies) of the child's (children's) birth certificate, if the medicines paid for were prescribed to a child (children) under the age of 18 (letter of the Russian Ministry of Finance of 16.02.2011 No. 03-04-05/7-85);
  • income certificate(s) on form No. 2-NDFL.

Pitfalls worth knowing before you see a doctor

  • prescription form No. 107-1/u is an additional prescription form stamped "For the tax authorities of the Russian Federation, taxpayer's TIN." That is, the doctor writes out two prescription forms — one for the pharmacy, the other for the tax authority. Form No. 107-1/u is issued regardless of which prescription forms are otherwise used, including when prescribing medicines that are available without a doctor's prescription;
  • there is no charge for issuing prescriptions for the tax authorities;
  • if a medical institution refuses, for whatever reason, to issue a certificate of payment for services or refuses to issue a prescription form, you can cite letters of the Russian Ministry of Health and Social Development: No. 214-VS of 13.09.2004 and No. 2510/1430-02-32 of 12.02.2002, which instruct the healthcare and pharmaceutical management authorities of the constituent entities of the Russian Federation to ensure compliance with the regulatory documents that give taxpayers the right to receive social tax deductions.

Limit on the amount of the deduction

The total amount of the social tax deduction for the purchase of medicines cannot exceed 15,600 rubles of tax withheld per year.