Published on: 2026-09-29
Source: Moscow Government – Правительства Москвы –
An important disclaimer is at the bottom of this article.
Tax deductions for sports activities can be received by citizens of the Russian Federation who pay personal income tax (PIT). A tax deduction can also be arranged for retired parents, children (biological or adopted) under 18 years old (under 24 years old if the children are full-time students), and wards under 18 years old.
The social tax deduction for expenses on physical fitness and wellness services applies to income received by taxpayers starting from January 1, 2022.
You can submit a deduction application through your employer, in person, by mail to the tax office, or in your personal account on the website Federal Tax Service (FNS). To confirm expenses, a copy of the contract for physical fitness and wellness services and a cash receipt are required. If the services are paid from January 1, 2024, only a payment receipt is sufficient. It can be obtained from the physical culture and sports organization where the training took place.
When applying for a deduction for a child, it is necessary to attach documents confirming the relationship. If it is filed for children aged 18 to 24, additional confirmation of full-time education is required. More details on the procedure for providing a tax deduction for sports activities can be found on the portal mos.ru.
The institution where the applicant practices sports must be listed in the official register of the Ministry of Sports of the Russian Federation — only in this case will the expenses be accepted for deduction. The list of capital institutions is compiled by the Moscow Department of Sports, approved by the Ministry of Sports of Russia, and forwarded to the Federal Tax Service. The current list of physical culture and sports organizations and individual entrepreneurs is published on the website Ministry of Sport of the Russian Federation.
The maximum amount of expenses that can be claimed for deduction is 150,000 rubles per year (taking into account other claimed social deductions). With a personal income tax rate of 13 percent, this will allow a refund of up to 19,500 rubles.
In addition, the All-Russian physical culture and sports complex “Ready for Labor and Defense” (GTO) provides additional tax benefits. Working citizens who have received the GTO distinction badge and have undergone a medical check-up in the same year can apply for a standard tax deduction. It will amount to 18,000 rubles, meaning up to 2,340 rubles of tax can be refunded (at a rate of 13 percent).
Successful fulfillment of GTO standards opens up other opportunities as well. Universities may, at their discretion, award applicants additional points during admission or grant an increased academic scholarship. Regional bonuses are also possible.
For example, Muscovites — participants of the “City of Tasks” project, who have completed the GTO standards after January 1, 2025, can take a thematic task, complete it mission conditions and receive 15,000 points in the “Million Prizes” loyalty program. These points can be used to obtain goods and services from the program’s partner organizations, to top up the “Troika” card, or to donate to charity. All options for using points are available on the website ag-vmeste.ru.
Anyone over six years old can complete the GTO standards. The set of tests depends on gender and age group. Detailed information can be found
on the website “GTO in Moscow”.
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Please note; This information is raw content obtained directly from the information source. It is an accurate report of what the source claims and does not necessarily reflect the position of MIL-OSI or its clients.