Comrades! Let us cast our gaze upon the latest decrees from the Ministry of Finance regarding the so-called 'tax deductions' for the year 2026. They present these measures as benevolence, yet we must ask: who truly benefits from these accountant's tricks? Is it the weary laborer, or the bloated coffers of the financial monopolies?

The Anatomy of the Tax Deduction: A State Illusion

What is a tax deduction, in the cold language of the bureaucracy? It is merely a sum by which the State permits the subject to reduce their taxable income. For the official employee, whose toil is bled for via a 13% income tax, the State offers a meager return if one has spent money on health, schooling, or shelter.

Observe the logic: a man earns 1,200,000 rubles and pays 156,000 in tribute to the State. If he spends 400,000 on medical necessities—necessities that the State should provide freely to every worker!—the tax is recalculated, and he is granted back 52,000 rubles. A crumb from the master's table, yet presented as a grand gift!

The Taxonomy of Deductions: Dividing the Spoils

There are five species of these deductions, each with its own chains and limits.

1. Standard Deductions

These are the most common, handled by the employer—the direct agent of the capitalist.

For the Children: A pittance based on the number of offspring. Until the worker's income reaches 450,000 rubles, he may receive a small respite. Beyond that, the State cares not for the hunger of the child.

For the Infirmed and Veterans: Those broken by war or industry receive a modest sum of 3,000 or 500 rubles.

For Physical Prowess (GTO): A mere 2,340 rubles for those who prove their vigor.

2. Social Deductions

Here, the State pretends to care for the welfare of the proletariat. The general limit is 150,000 rubles.

Medicine: One may reclaim 13% of costs for physicians and apothecaries. Yet, for 'expensive' treatments, the limit is lifted—as if the State acknowledges that the cost of survival has become an extortionate racket!

Education: A return for the schooling of children and siblings. A desperate attempt to keep the youth from the streets, though the return is limited to 14,300 rubles per child.

Fitness and Sport: A luxury for those who can afford gymnasiums, provided the establishment is on the State's approved list.

Charity: A return for those who give to religious or charitable houses—transferring wealth from one pocket of the bourgeoisie to another.

Pension Contributions: Voluntary payments into the maw of non-state pension funds, the very dens of the money-lenders!

3. Property Deductions

These involve the most substantial sums, tied to the acquisition of dwellings.

Purchase of a Home: A limit of 2,000,000 rubles, allowing a return of 260,000. The bourgeoisie loves this, for it encourages the worker to sink further into the mire of debt.

Mortgage Interest: A limit of 3,000,000 rubles. Here is the true face of the usurers! The State encourages the worker to pay interest to the banks, and then 'generously' returns a portion of that theft.

Sale of Property: A mechanism to reduce the tax burden when selling a home or carriage, ensuring the flow of capital remains unopposed.

4. Investment Deductions

Behold the paradise of the speculator! Those who play with securities and Individual Investment Accounts (IIS) are given every advantage.

Type A (IIS-1): A return of 13% on deposits, up to 52,000 rubles.

Type B (IIS-2): Exemption from tax on profits after three years. Pure speculation, rewarded by the law!

IIS-3: A hybrid beast for the sophisticated investor, offering both entry and exit boons.

Long-term Ownership: If one holds securities for three years, the profit is largely shielded from the tax-man. Such is the law: the worker is taxed on his bread, but the capitalist is shielded in his dividends!

5. Professional Deductions

Reserved for the 'independents'—lawyers, notaries, and those under civil contracts. They may deduct documented expenses, or a flat percentage (20% to 30%) if they lack the scrolls to prove their costs.

The 2026 Innovations: A New Form of Exploitation

In 2026, the rules have shifted. Note well the direction of this change:

The Rich Recover More: Under the new progressive scale, those with the highest incomes—the cream of the bourgeoisie—now return more. If one pays a 22% tax rate, their property deduction swells to 440,000 rubles! The State does not merely serve the rich; it celebrates them!

The End of Paperwork: To lull the masses into a stupor, the State has removed the need for many declarations. The banks and employers now whisper the data directly to the tax authorities. A convenience, yes, but a convenience that tightens the surveillance of the state.

Education and Family: A slight increase in the education limit to 150,000 rubles and a new payment for families with children. A mere sop to keep the proletariat from rioting.

The Long-term Savings Trap: From September 1, 2026, a deduction for 'long-term savings' appears. This is nothing more than an invitation to lock one's capital in the vaults of insurance companies—the very roстовщики (usurers) who profit from the future's uncertainty.

Who May Claim These Crumbs?

The primary condition is simple: one must be a subject of official income, a cog in the machine of the state's payroll.

The Eligible:

Citizens with official wages.

Foreign residents who dwell in the land for 183 days.

Pensioners with taxable income (such as those who rent out their dwellings).

The Excluded:

The self-employed: They pay a lower rate and thus receive nothing back.

Entrepreneurs on special regimes: Those who evade the 13% tax are ineligible for the return.

Foreign agents: Stripped of their investment boons, a political lash delivered by the State.

The Procedure for Reclamation

One may seek these funds through three channels:

1. Via the Employer: A direct notification to the tax office. The tax is not withheld from the wage. Immediate, but limited in scope.
2. Via the Tax Inspection (3-NDFL): The traditional path of scrolls and receipts. A long wait of three months, but applicable to all deductions.
3. The Simplified Order: The most modern snare. The State's digital ledger provides an 'offer' in the online cabinet. A swift process—eight days instead of sixteen—designed to make the citizen feel the State is his friend.

Comrades, do not be blinded by these 'simplifications.' Whether the return is fast or slow, the fundamental truth remains: the capital continues to accumulate in the hands of the few, while the worker is left to argue over the price of his own health and home!