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Currently, parents can receive a social tax deduction from payment of tuition of their child. What does it mean? The employer deducts income tax from salary at the rate of 13 % of income. When tuition your child can receive a deduction at the rate of 13% of the amount spent on child's education, but with the amount of not more than 50 000. a year. Also you can receive a social tax deduction on their tuition, but with the amount of not more than 120 000. a year. The cost of education in 2018-2019. in full-time education in Universities and average of 100 000. a year. In this case, parents are not fully refundable personal income tax as the maximum amount that you can receive the deduction is 50 000. the education of their children.
the Draft Federal law "On amendments to article 219 of part two of the Tax code of the Russian Federation" is proposed to increase the amount that you can receive a social tax deduction on training your child with 50 000. up to 100 000., and his training with 120 000. up to 240 000.
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