The Russian Social Fund (SFR) reported that from June 1, 2026, it will begin accepting applications for a new family tax payment. What it is, who can get it and how much is paid – in the material “Moscow Evening”.
What is the family tax payment?
The Family Tax Benefit is a new measure to support families with children. The colloquial name is “tax cash back.” Formally employed parents for whom the employer pays personal income tax (NDFL) to the budget can receive this payment.
If the family meets all the necessary requirements, the tax will be recalculated at the end of the year at a rate of 6 percent instead of 13, and the difference – 7 percent of annual income – will be returned to the parents.
However, a “tax refund” does not negate the right to receive other payments.
Who is entitled to pay family tax?
To receive a tax payment, the applicant’s family must meet the following criteria at the same time:
- The applicant must be an official employee under an employment contract or civil law agreement (GPC);
- There are at least two children in the family who are under 18 years of age, or under 23 years if the child is receiving full-time education (it is important that the child is not married, otherwise he or she will not be considered part of the family);
- The applicant and his or her children have Russian citizenship, permanently reside in Russia and are tax residents of the Russian Federation;
- The applicant has not been deprived of parental rights and has no child support arrears;
- The family’s movable and immovable property is within the approved existing;
- The average per capita household income does not exceed 1.5 times the per capita subsistence level in the region during the past year;
- The applicant paid personal income tax in the year preceding the year in which documents were submitted to receive the tax payment.
Formula for calculating average per capita household income:
Average per capita household income = total income for the year ÷ 12 ÷ number of family members
In Moscow, the cost of living per capita in 2025 was 23,908 rubles. This amount is multiplied by 1.5 – and results in 35,862 rubles. Accordingly, if the average per capita income of a family in 2025 does not exceed 35,862 rubles, it is entitled to payments in 2026.
At the same time, when calculating the average per capita income of a family, not only the salary of the parents is taken into account, but also other official income:
- pensions and benefits;
- scholarships;
- Stock dividends.
- interest on deposits;
- Income from business activities;
- Income from the sale of property subject to personal income tax;
- Income from gains
- And other types of income specified in paragraph 27. Decisions government.
Payment can be received via:
- fathers;
- Guardians.
- adoptive parents;
- Trustees.
In this case, both parents are entitled to a “tax cash refund” – each of them submits a separate application.
Family tax payment amount
The minimum personal income tax rate is 13 percent. As part of the payment, the Financial Reserve Report returns 7 percent of the annual income for which personal income tax was withheld.
For example, if the applicant’s annual income under an employment contract or civil servant agreement is 780 thousand rubles before deduction of personal income tax, then 7 percent of it will be returned as part of the payment – 54,600 rubles.
Place of submission:
- Through the government services portal;
- In any MFC branch;
- In the social media section.
Deadlines for submitting a payment request
You can apply for Family Tax Benefit from June 1 to October 1, 2026. From 2027, applications can be submitted from May to October. Your request should be responded to within 10-20 business days. It usually takes no more than five business days to transfer funds to the applicant.
The tax refund is paid once a year. However, the payment is not set automatically; To obtain it, you must apply annually.
In addition, residents of the capital and other regions of the Russian Federation who have been married for 50, 55, 60, 65 and 70 years can receive a lump sum on the occasion of their wedding anniversary. How to do this is in the material “Moscow Evening”.