The Moscow Department of Finance has clarified changes to the rules for obtaining tax deductions for sports activities and GTO (Ready for Labour and Defence) standards, which come into effect from 2026. Elena Zyabbarova, Head of the Moscow Department of Finance, provided detailed information on the updated conditions, the amounts that can be refunded, and key points to consider.
From this year, the range of individuals eligible for the “sports” tax deduction has been expanded. If a taxpayer pays for physical culture and wellness services (such as fitness or swimming pool memberships) for their elderly parents, these expenses, incurred from January 1, 2026, can now also be included in the personal income tax (PIT) refund application.
Elena Zyabbarova explained: “Now, the deduction can be claimed not only for yourself and your children but also for your parents if you paid for their sports activities. The application process has been simplified – it can be done online without requiring many documents. It is sufficient to confirm that the training took place at an organization or with an individual entrepreneur listed in the register of the Russian Ministry of Sports. For this, you will need a certificate of services rendered, which should be submitted through your personal account on the FNS (Federal Tax Service) website. If the service provider has already submitted information about your expenses to the tax authority, a pre-filled application will be generated automatically. You will only need to check the details and submit it.”
It is important to note that the maximum limit for social tax deductions, including the sports deduction, remains unchanged since January 2024 at 150,000 rubles. The amount of tax refund is calculated based on this figure: at a PIT rate of 13%, up to 19,500 rubles can be returned annually.
Another change concerns the deduction for achieving GTO standards. Previously, a mandatory condition was a full medical examination (dispensary check-up). Now, a preventive medical examination is sufficient for confirmation, which is significantly simpler and faster. Other requirements remain unchanged: you must possess a GTO distinction badge or re-pass the standards within your age group, confirming previous achievements. The level of the distinction badge (gold, silver, or bronze) does not matter.
If a GTO badge is obtained or confirmed in 2026, including undergoing a full or preventive medical examination, the deduction can be claimed in the same year through the employer. To do this, you need to submit an application to the accounting department or HR and provide documents confirming the completion of the GTO complex. Taxpayers can claim the deduction directly with the tax authority (not through an employer) starting from 2027, by submitting a 3-NDFL declaration for 2026 via the FNS of Russia website. The GTO deduction amount is 18,000 rubles per year. This is not a direct transfer amount but a portion of income exempt from PIT. Accordingly, at a 13% tax rate, up to 2,340 rubles can be refunded. The completion of GTO standards is confirmed by one of the following documents: a copy of the certificate of awarding the distinction badge; a copy of the act of the regional executive body in the field of physical culture and sports on the award (or an extract therefrom); or data from the digital database for the implementation of the GTO complex (in case of confirmation of a previously obtained badge).
Elena Zyabbarova emphasized: “The primary condition for receiving deductions for sports activities and achieving GTO standards is to be a tax resident of the Russian Federation and have income subject to personal income tax.”
