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Tax deduction for international VHI

International VHIs provide an opportunity to receive a tax deduction for both legal entities and individuals.

According to the Russian tax legislation (with subparagraph 3, paragraph 1, article 219 of part II of the Tax Code of the Russian Federation), an individual has the right to receive a social tax deduction in the amount of up to 120,000 rubles per year in case of the purchase of VHI in his favor. Also, according to the law, relatives of an individual - spouse, parents and children (under 18 years old) can take advantage of the tax deduction. In fact, you will be refunded income tax in the amount of 13% of the amount that was spent at the conclusion of the voluntary international medical insurance contract . In other words, 13% of 120,000 rubles (15,600 rubles) are subject to return.

With corporate insurance , you can also take advantage of preferential taxation.

According to the Tax Code of the Russian Federation (Article 149, Clause 3, Clause 7, Clause II), the insurance premium paid under VHI is not subject to VAT. Also according to Art. 255 p. 16 of part II of the Tax Code of the Russian Federation an insurance premium under a VHI agreement is included in expenses up to 6% of the annual wage fund.

In accordance with Art. 9 p. 1 p. 5 of the Federal Law of July 24, 2009 N 212-ФЗ "On insurance contributions to the PF, FSS, MHIF and territorial compulsory health insurance funds" from the insurance premium paid under voluntary medical insurance and accident insurance contracts, pension contributions are not charged fund, social insurance fund, federal and territorial MHI funds.

In accordance with Art. 213 p. 3, part II of the Tax Code of the Russian Federation, the insurance premium under voluntary medical insurance and accident insurance contracts is not included in the employee's total annual income.

In accordance with Art. 255 p. 16 of part II of the Tax Code of the Russian Federation insurance premium under voluntary personal insurance contracts providing for payments exclusively in cases of death and (or) harm to the health of the insured person (accident insurance) are included in the amount of expenses not exceeding 15,000 rubles per year, calculated as the ratio of the total amount of contributions paid under these agreements to the number of insured employees.

Application process

In order to receive a tax deduction for medical care under a VHI agreement, the following documents must be submitted to the tax authority at the place of registration with the application of the completed declaration of form Z-NDFL:

  • certificate of the amount of income received and withholding tax on personal income from sources of payment (form 2-NDFL);
  • voluntary health insurance contract (original and copy);
  • a copy of the license of the insurance company to conduct the appropriate type of activity if the details of the license are not included in the voluntary medical insurance agreement (license number, date of issue, validity period, name of the authority that issued the license);
  • medical insurance policy of voluntary insurance of citizens (original and copy);
  • cash receipts or receipts for insurance premiums (installments) of form No. A-7 (form code according to OKUD 0796201) confirming the amount of insurance premiums paid by the taxpayer in the tax period (original and copy);
  • marriage certificate (original and copy) if the taxpayer paid insurance premiums for his spouse (spouse);
  • child's birth certificate (original and copy) if the taxpayer paid insurance premiums for his child (children) under the age of 18 years;
  • taxpayer birth certificate (original and copy), if the taxpayer paid insurance premiums for his parent (s).