New Tax Benefit for Families: What to Know About Child Payments Starting in 2026

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Starting from January 1, 2026, Russia will introduce a new annual financial support for families with children - the family tax refund. Its key difference from existing measures is that it allows parents to recover a portion of the income tax they have paid. The right to receive this refund is enshrined in a basic law signed in 2024.

Who is eligible for the refund?

Working parents or guardians who have two or more children under their care are eligible for the refund. Additionally, the family must meet an income criterion: the average income per family member must not exceed 1.5 times the regional subsistence minimum.

What is the amount of the refund?

The refund will amount to 7% of the total income tax (personal income tax, or PIT) paid in a year. The standard PIT rate is 13%. Thus, the state will return more than half of the paid income tax to the family.

How and when to submit an application?

Applications for the refund for the year 2026 can be submitted during a specific period: from June 1 to October 1, 2026. This was announced by Olga Batalina, the First Deputy Minister of Labor and Social Protection of the Russian Federation.

How many families will benefit from this new measure?

According to Anton Kotyakov, the Minister of Labor and Social Protection, more than 7 million working parents raising two or more children will receive the refund in 2026.

What incomes are taken into account and which are not?

When calculating the average per capita income, the same procedure is used as for the unified allowance.

The following incomes are taken into account: wages, pensions, scholarships, self-employment income, alimony, interest on bank deposits (excluding nominal accounts for children under guardianship), and other payments.

The following are not taken into account: the amount of the new family tax refund for previous years, maternity capital, alimony for adult children, various tax deductions (property, social), one-time material assistance, funds from social contracts, and state housing subsidies. This allows a larger number of families with low official incomes to meet the eligibility criteria.