How to get a tax deduction for dental treatment

Dental treatment is included in the list of medical services for which social benefits of 13% of the amount of treatment are payable. The tax deduction can be received within three years after the treatment is completed. The list of medical services for which you can receive social benefits includes 2 categories: ordinary and expensive medical services. The conditions of payments for these two categories are different.

Tax deduction for caries treatment and prophylaxis

Caries treatment, prophylaxis and diagnostic tests are covered as routine medical services and are subject to a limit on the amount of benefits. The total refund is credited from the amount not exceeding 120,000 Rub and is up to a maximum of 15,600 Rub.

Tax deduction for prosthetics

Dentures, like dental caries, fall under Category 1 of medical services and have a limit on the amount of benefits. The total refund is calculated from the amount not exceeding 120,000 Rub, i.e. 15,600 Rub.

Tax deduction for dental implants

Implants and bone grafting are in category 2 and are considered expensive services. There is no limit on the amount of treatment. The limitation on the amount of payments is common to all categories, — not more than the amount paid by the taxpayer on income for the previous year

Who can get a tax deduction for dental care?

A request for a tax deduction can be submitted by citizens who are officially employed and pay — 13% income tax from their salary. Pensioners, children under 18 years of age and officially unemployed can not receive a tax deduction. But if the treatment of a child or pensioner is paid for by an officially employed family member, he or she can apply for payments for the treatment of his or her relative, attaching a contract on the provision of medical services and other necessary documents from the list below.