From 2016, there will be changes to the standard tax deductions for children. They can be received by all citizens who have a child and receive income taxed with personal income tax.
Changes in the provision of tax deductions for children in 2016 will affect primarily parents who are raising children with disabilities, and guardians, foster parents. Since 2016, the size of tax deductions for families with disabled children has been increased 4 times: up to 12 thousand rubles. from 3 thousand rubles For guardians and foster parents, the amount of deductions will increase from 3 to 6 thousand rubles.
Tax deductions in 2016 for the first, second, and third and subsequent children will remain unchanged. In the first case, they are set at 1400 rubles. for each child. After the third child appears in the family and she becomes large, the deductions for each child will amount to 3000 rubles.
Starting from 2016, the maximum amount of income for the possibility of obtaining tax deductions will increase. Now the limit is 350 thousand rubles. (for comparison, in 2015 it was at the level of 280 thousand rubles).
How are tax deductions applied in practice? For example, a woman has 4 children and receives a monthly salary of 25 thousand rubles. If she does not apply for a tax deduction, she will receive 21,750 (25,000 * 13%) monthly. However, according to the law, she is entitled to a deduction of 8800 rubles. ((1400 * 2) + (3000 * 2)). The income for payment will be calculated as follows: (25000-8800) * 13% = 22894 p. Thus, a woman will receive 1144 rubles a month. more. Her annual income will be less than 350 thousand rubles, which means that the deductions will be provided monthly.
