Part of the money spent on DMS (voluntary medical insurance) can be recovered through a social tax deduction. Until recently, contributions to long-term life insurance worked the same way, but in 2026 the rules for them changed. Let us look at both cases.

Who can claim the deduction

A deduction is not a state payment but a refund of personal income tax (NDFL) you have already paid. So it is available to those who paid the tax: an employee under an employment contract, a sole proprietor on the general tax system, a person who rents out a flat and pays NDFL. Pensioners with no other income and self-employed people on the professional income tax have nothing to get back.

Deduction for DMS

The basis is subparagraph 3 of paragraph 1 of Article 219 of the Tax Code. Contributions under voluntary personal insurance contracts count as medical expenses if the following conditions are met:

  • the insurance company holds a licence for this type of insurance;
  • the contract provides for the insurer to pay only for medical services;
  • you paid the contributions from your own funds, not your employer on your behalf.

Whom you can claim for

  • yourself;
  • your spouse;
  • your parents;
  • your children, including adopted children, and wards under 18;
  • your children under 24 if they are in full-time education.

The contract must name you as the policyholder, and the payment documents must be in your name.

Corporate DMS

If the employer pays for the policy in full, there is no deduction: you did not incur the expense. But if you pay extra for yourself or relatives and the money is deducted from your salary, these are your own funds and a deduction is possible — ask your employer or insurer for supporting documents. How a corporate policy works is explained on the DMS for employees page.

Limit and refund amount

Since 2024, the overall limit on social deductions has been RUB 150,000 a year (previously RUB 120,000). It covers expenses on your own education, treatment, DMS, medicines, fitness and some others. Only children's education (a separate limit of RUB 110,000 per child) and expensive treatment fall outside the limit.

At the 13% rate, the maximum refund for all social deductions is RUB 19,500 a year. If your income was taxed at a higher rate, the amount may be larger. If you have several types of expenses, you choose which to claim within the limit.

Example. You paid RUB 60,000 for a DMS policy for yourself and your child and RUB 50,000 for dental treatment. The total of RUB 110,000 is within the limit. You can get back 110,000 × 13% = RUB 14,300, provided you paid at least that much NDFL during the year.

How to claim the DMS deduction

Simplified procedure

For expenses from 2024 onwards there is a simplified procedure: the insurer sends information on the contributions to the tax service, and a pre-filled application appears in the taxpayer's personal account. You only need to check and sign it — no tax return and no scanned documents.

Via a 3-NDFL tax return

If the information is not in your personal account, file a tax return after the end of the year. You will need:

  • the DMS contract or policy;
  • a certificate of payment for services (payment of contributions) in the unified form from the insurer;
  • proof of relationship if the policy covers family members; a certificate of full-time study for a child aged 18–24;
  • a statement of income and NDFL withheld — usually already in your personal account.

Via your employer

You can also receive the deduction during the year through your employer — once the tax service has confirmed your right to it. Your employer then simply stops withholding NDFL until the amount is used up.

You can claim the deduction for the last three years. In 2026 — for expenses in 2023, 2024 and 2025; for 2023 the previous limit of RUB 120,000 applies.

Life insurance deduction: what has changed

Until recently, contributions under voluntary life insurance contracts with a term of at least five years — for yourself, your spouse, parents or children — also counted as social deductions and fell within the overall RUB 150,000 limit.

Federal Law No. 418-FZ of 17 November 2025 moved the life insurance deduction into the group of deductions for citizens' long-term savings (Article 219.2 of the Tax Code). From 1 September 2026, for contracts concluded on or after 1 January 2025 that meet the requirements of the law, the deduction is granted under the new rules:

  • the overall limit is RUB 400,000 a year, shared with the long-term savings programme, the type 3 individual investment account and non-state pension provision;
  • for contributions in favour of children under 18 (under 24 in full-time education) the limit may be raised to RUB 500,000 for each parent;
  • insurers send information on contracts to the tax service, and the deduction can be obtained through the simplified procedure in your personal account;
  • for contributions paid in 2025 you can choose either the social deduction or the long-term savings deduction — but not both.

Requirements for the contract: it is concluded with an insurer on or after 1 January 2025 for at least 10 years (from the date of signing to the first payout) for the taxpayer, their family members or close relatives. Contracts concluded before 2025 do not qualify for the new deduction. Before buying a policy, ask the insurer to confirm in writing whether it entitles you to the deduction.

Important: if the contract is terminated early, the deduction received will have to be paid back to the budget.

Typical mistakes

  • Another family member is named as the policyholder. The deduction goes to the person who concluded the contract and paid the contributions — check this before paying.
  • The DMS contract includes more than medical services — for example, a payout for an accident. Such a contract does not qualify for the DMS deduction.
  • Expecting to get back more than the NDFL withheld during the year.

Polis Re specialists will help you choose a DMS policy or a life insurance programme and clarify the tax terms. How DMS itself works is explained in "How voluntary medical insurance works".