The key facts
- Each spouse is entitled to a property deduction for the same apartment, even if only one of them is the owner according to the documents
- The expense limit is 2 million rubles per person, with a maximum refund of up to 440 thousand rubles, taking into account the progressive personal income tax scale of 13 to 22%
- A separate limit of 3 million rubles applies to mortgage interest — up to 390 thousand rubles refunded at a 13% rate
Two deductions for one apartment
Both spouses can claim a property tax deduction for the same apartment, even if only the husband or the wife is listed as the owner in the documents. This was reported by the chairman of the State Duma Committee on the Development of Civil Society, Public and Religious Associations Boris Chernyshov in a comment to Life.ru. According to him, many families are unaware of this option and risk failing to recover part of the tax they have paid.
Why it works
The basis lies in the norms of the Tax Code and family law: housing purchased in an official marriage with joint funds is considered joint property. The exception is cases where a different arrangement is established by a marriage contract. Therefore, it does not matter whose name appears in the documents or who actually paid the seller: provided the conditions are met, each spouse has the right to independently claim the deduction if they have not previously exhausted their limit.
Amounts and limits
The deduction limit when buying housing is 2 million rubles per person; this right cannot be transferred to the other spouse, and once the limit is fully used, a second deduction is not possible. If the apartment costs 4 million rubles or more, each spouse can claim expenses of 2 million each; at a lower price, the spouses distribute the expenses between themselves, but their total must not exceed the price of the apartment. The final refund amount depends on income and the personal income tax rate: from 2025, a progressive scale of 13 to 22% applies to the main tax base, so if the deduction is fully used, each spouse can potentially receive up to 440 thousand rubles.
How to apply and what to do without income
Each spouse must apply for the deduction independently and confirm the purchase expenses: depending on the situation, transaction documents, proof of marriage and an expense distribution statement may be required. Documents can be submitted through the taxpayer's personal account, or the deduction can be arranged through the employer. If one of the spouses temporarily has no income subject to personal income tax, the tax cannot be refunded for that period, but the right is preserved — it can be used later, once earnings appear. Pensioners, subject to the conditions, may carry the deduction back over the three previous tax periods.
Additional opportunities
Life.ru previously reported on related options: for interest paid to the bank on a mortgage, a separate expense limit of three million rubles is provided — at a personal income tax rate of 13%, this allows a refund of up to 390 thousand rubles, explained lawyer Nadezhda Shvyryova. In addition, the cost of finishing work can be included in the main property deduction if the housing was purchased unfinished and this condition is fixed in the contract.
