A way to return part of the costs for a built house through a tax deduction has been named

In 2026, the buyer of a plot can return part of the income tax after registering ownership of a residential building, said State Duma deputy Nikita Chaplin. He shared his comment with Lenta.ru.

“According to Article 220 of the Tax Code, sites for individual housing construction, garden plots and former summer cottages are suitable. The recipient is a tax resident, usually staying in Russia for at least 183 days per year, with income to which the deduction applies, such as salary. The deduction is available up to the unused limit, including for the self-employed with such income,” Chaplin said.

The personal limit on spending on land and a house together is 2 million rubles, the return at 13 percent is up to 260 thousand, the deputy explained. For interest paid on a targeted loan for purchase or construction, the limit is 3 million rubles per object, the return at 13 percent is up to 390 thousand. At a higher tax rate, the amount may be higher. The remainder of the deduction is carried over to subsequent years. Confirmed costs for the site, construction, design, materials and network connection are taken into account.

According to the deputy, if the bank has provided the tax service with information about the transaction, then you should check and sign the pre-filled application in your personal account. To deduct through an employer, you need to request confirmation of entitlement from the tax service and submit an application to the accounting department. Less tax will be withheld from wages.