Standard deduction for children for personal income tax: innovations in 2025

The study considers amendments to the Tax Code of the Russian Federation that change aspects of the provision of a standard tax deduction for children when calculating personal income tax, which applies to all organizations (including medical ones) that attract employees or persons under civil law contracts. An analysis of innovations in 2025 in this area was carried out — an increase in the size of the deduction for the second and subsequent children, an increase in the level of marginal income, if exceeded, the deduction will not be provided. It is noted that innovations are introduced not only in terms of the size of the deduction and limit limits when it is provided, but also in the part concerning the procedure for its provision — if a written statement of the taxpayer was previously required, then from 2025 the deduction will be provided without it if the tax agent has information about the dependent children of the taxpayer — for this, the employee provides one-time documents confirming the right to this deduction. Examples of calculating the size of the standard tax deduction for children according to the old and new rules are given.