Starting June 1, 2026, the Social Fund of Russia will begin accepting applications for the new annual family payout for working parents with two or more children whose income is below 1.5 times the regional subsistence rate.
Citizens eligible for the deduction can submit an application until October 1 of the year following the year in which the personal income tax was paid. Thus, an application concerning 2025 tax payments may be submitted in 2026.
Documents can be submitted via the Gosuslugi Portal, at a multifunctional center or at a customer office of the Social Fund. The Fund's staff will retrieve most of the information independently, but in some cases, the applicant will need to provide certificates (for example, from an educational institution) in person.
Both working parents (as well as adoptive parents, legal guardians or trustees) raising two or more children under the age of 18, or up to 23 years of age if the child is studying full-time, are eligible for the family deduction. In order to qualify, the family's per capita income shall not be higher than 1.5 times the subsistence rate in the region of residence in the year preceding the year the family applied for the deduction.
This category of recipients includes working parents who pay personal income tax on their earnings during the year. The tax payments are recalculated at 6% at the end of the year; the difference is refunded.
Parents and their children shall be Russian nationals to qualify for the deduction, with parents gainfully employed in the preceding year and paying income tax. In addition, parents shall not have child support arrears. Parents stripped of their parental rights shall not be eligible for the payment.
Self-employed individuals and individual entrepreneurs who use special taxation modes and have no other income subject to income tax shall not be eligible.
When assigning the annual family payout, the following are counted as a family: the applicant, their spouse, minor children of the applicant, children under the legal guardianship (trusteeship) of the applicant, and children of the applicant who are under 23 if they are studying full-time (except for children enrolled only in additional educational programs).
Family income considered for the payment includes labour and business income, pensions, allowances and other welfare payments, student scolarships and child support received. Detailed information can be found on the official website of the Social Fund of Russia under the Citizens section.
In order to know whether a specific family qualifies for the payment, you have to calculate the per capita family income using the formula: Per capita income = (Family income for the year ÷ 12) ÷ Number of family members.
Suppose a family of four lives in Tatarstan. Only the husband works, and his salary is RUB 64,000 per month. The wife stays home with their youngest child, but the paid portion of her parental leave ended over a year ago. Will a family like this be entitled to the tax payout?
The subsistence rate in Tatarstan in 2025 was RUB 15,073. Last year, only the father worked, and his employer paid him a salary of RUB 64,000. There was no other income. So, the per capita income of the family was RUB 16,000. This is less than 1.5 times the subsistence rate in the region (RUB 22,609.50), which makes the family eligible for the payout. However, it will only be granted to the father. The mother, who did not work in 2025, does not qualify for the payout.
Therefore, the maximum annual income which a family of 4 in Tatarstan can get while still being eligible for the payout is RUB 1,085,256. The amount of the family payment for each working parent is individual, however, and depends on their taxable income and tax deductions.
The payout is provided once a year, and the eligibility for it shall be confirmed annually.