Tax incentives for tuition fees. Full-time student child tax credit College tuition rebates

also on the list of the most expensive. Sravni.ru figured out where you can get money for education and in what cases you can study for free, even if you failed to pass the exam well.

1. Get a target referral

The target area is an opportunity to study at the expense of the state by concluding an agreement with an employer company. Under this agreement, the organization is obliged to provide the student with social support and a place for practice during the study, and the student must then work in this company for several years after graduation.

Only institutions, departments or companies in the authorized capital of which there is a share have the right to issue target directions. Russian Federation. For example, Moscow, GK "", " " and many others. All kinds of such organizations can be found in “On Education”, and we also made a list with examples in.

To get a target referral, you need to contact the personnel department of the employing organization and pass an interview. There is a separate competition among target applicants in universities. Those who did not pass the “target” competition can apply for general budget or paid places, or even refuse to enter the university.

2. Use maternity capital

Families in which a second child appeared from 2007 to 2021 can receive maternity capital. In 2018, the amount of maternity capital is 453,026 rubles. This money can be spent on various needs, including paying for the education of children in Russia.

To pay for the education of the child with maternity capital, application, passport of the certificate holder and a copy of the agreement on the provision of paid educational services certified by the university. On the date of commencement of studies, the student must be no older than 25 years old, and the child who gave the right to the certificate must be 3 years old.

3. Take out a loan

Education loan with state support

The educational lending program with state support was launched in 2009, loans were provided by Rosinterbank (lost its license in 2016) and Sberbank. Preferential loans were issued at ¼ of the refinancing rate of the Bank of Russia plus 5 points (7.5% per annum at the beginning of 2017). Credit amount up to 100% of the tuition fee, the loan term was equal to the tuition period plus 10 years. The product was issued without collateral for a loan, without guarantors and without commissions, including to borrowers under 18 years of age (with the permission of the guardianship and guardianship authorities, as well as the written consent of legal representatives). In 2017, the issuance of preferential educational loans was suspended.

According to Irina Abankina, director of the Institute for the Development of Education at the Higher School of Economics, the state-supported lending program was not profitable for banks. “Banks began to switch to new banking technologies, in which it is important to have a standard product line. And an educational loan is a non-standard product that required high administration costs. In addition, in the conditions of the economic crisis, low interest rates were unprofitable for banks,” the expert explains. According to Abankina's calculations, the issuance of preferential student loans will resume by September 2018.

About restarting the program from autumn 2018 Head of the Ministry of Education and Science Olga Vasilyeva, answering questions from NUST MISiS students during an open mic.

The press service of Sberbank confirms the information about the continuation of the educational lending program with state support, but it is difficult to name the official launch date - the details of cooperation are still being discussed between Sberbank and the Ministry of Education and Science of the Russian Federation.

If soft loans are issued in September, students will not have time to use them to pay for the first semester of education, warns HSE Vice-Rector Sergei Roshchin. He also notes the need to resume the program and its compliance with world practices.

Target educational loan

Consumer loans for higher education offer only 3 banks from the top 70 by assets.

Bank - loan	Bid	Credit limit	Special conditions
Post Bank - ""	14,9 – 27,9%	From 50,000 to 2 million ₽	The loan is provided to students and university applicants from jar. No collateral.
Credit Europe Bank - " »	19,3 – 23,5%	From 10,000 to 500,000 ₽	The loan is provided to university students from jar. No commissions, no collateral.
Zapsibcombank - " »	11,5 – 16%	Up to 80% of tuition fees	The loan is provided to clients who receive salaries on the Zapsibkombank card, employees of budgetary organizations, bank of enterprises or customers with a positive credit history in the bank. With security.

Source: websites and press services of banks

All three banks provide loans in tranches and only to pay for education in Russian universities. The loan is issued to borrowers over 18 years old (in Zapsibkombank - over 20 years old) with a stable income. At the same time, many of the Russian applicants graduate from school and enter a university before they reach adulthood, so banks offer students to act as co-borrowers.

There are so few targeted educational loans on the Russian market because it is difficult for banks to assess risks, says Oleg Shibanov, professor of finance at NES, Deputy Vice-Rector for Academic Affairs.

“If you issue loans secured by property, then the question will arise: why should the owners not take such consumer loans on their own, without the additional subtitle “educational”. If you issue them without collateral, then the question of assessing the probability of return and the cost of money for students becomes difficult,” the expert argues.

Shibanov cites the example of the United States, where, despite many years of experience in educational lending, the total amount of debt accumulated by students about $1.3 trillion and very hard to repay by borrowers.

According to Sergey Roshchin, targeted education loans, which are available on the Russian market today, will not be able to replace state-supported educational loans. “Study loans should differ from ordinary consumer lending in terms of terms - rate, repayment terms after graduation. Educational loans, which are close to consumer loans, are a less interesting product,” the expert says.

4. Get a discount

Some universities provide students of paid departments with discounts on tuition. Of the 10 most Universities have such discounts in four:

NRU HSE . Applicants who did not have enough USE scores to enter the budget department can discount up to 70% for the first course and extend it with good academic performance. Also, discounts of 70, 50 and 25% are received by winners, prize-winners and participants of school Olympiads. The average discount in 2017, according to Sergey Roshchin, was 35%.

WAVT. Discount 20 – 70% undergraduate and graduate students who lacked 1– 5 points for admission to the budget, excellent students, employees or children of VAVT employees.

Financial University. Discount from 5 to 100% can bachelor's and master's students who did not get a few points before enrolling in the budget, winners and prize-winners of school competitions, graduates and children of graduates of the Financial University, graduates of basic schools, partner schools and the lyceum of the Financial University.

RANEPA under the President of the Russian Federation. Discount 10 – 80% is provided to students who did not have enough points to be credited to the budget, winners or prize-winners of school Olympiads, excellent students, employees and close relatives of the Academy employees. Full list conditions for receiving a discount are on university.

5. Other options

Accumulate.According to the National Research University Higher School of Economics, the average cost of education in state and municipal universities in Russia in 2015 47 627 ₽ per semester. If every month you set aside 10% of the average salary in Russia (43,381 ₽ as of April 2018 according to Rosstat), then it will take about 7 years to save for 4 years of study at a university.

Take a consumer loan. Banks issue loans to borrowers over 18 years old (often over 21 years old) with work experience in the current place of 3 months or more. This option is suitable for parents of students or full-time and part-time students who can work and pay off the loan on their own.

Win the Olympics. By winners and prize-winners of the All-Russian Olympiad for schoolchildren have the right to be admitted to a university without entrance examinations. Also, the best athletes of the country - champions and prize-winners of the Olympic Games, world champions, European champions - can enter without exams for a specialty related to physical education and sports.

Advice: if you paid for your studies at a university, do not forget to get a tax deduction.

Every spring, the topic of tax deductions for tuition costs becomes very relevant for students studying at universities on a fee basis. At the same time, there are students and their parents who are still not aware of these benefits.

To begin with, it is immediately worth noting that a student or his parents can receive a social tax deduction for tuition costs if he can confirm the amount of his income. To do this, you will need Income Statements in the form of 2-NDFL. This document can be obtained from tax agents (organizations where you received income) and will be required for declaring income. If you are unable to provide documented income, you will not be able to claim the tax deduction for tuition expenses.

As you know, the cost of quality education is quite high and "eats" a significant part of the family budget. The social tax deduction allows you to reduce the cost of education by 13%, by returning the personal income tax paid to the budget. As we can see, the state considers the education of the population as one of the strategic directions, along with health services and improving living conditions the lives of the citizens of the country. The inclusion of tuition fees in the list of costs that fall under social tax deductions provides a real opportunity to save conscientious taxpayers.

The right to a social tax deduction for training expenses is available to individuals who have paid:

• own training of any form of education (daytime, evening, correspondence, etc.);
• education of their ward under the age of 18 in full-time education;
• education of their former wards under the age of 24 in full-time education;
• teaching your brother or sister under the age of 24 in full-time education.

Thus, parents or persons paying for the student's education (which is confirmed by the study agreement and payment documents) are entitled to a social tax deduction only if the education is obtained at the full-time department of the educational institution, and the student's age does not exceed 24 years. However, if the student works, independently pays for his education (which is also confirmed by the training agreement), and is a tax resident of the Russian Federation, then he may well expect reimbursement of expenses for tuition fees, regardless of the form of education.

The maximum amount of expenses for the education of children taken into account when calculating the social deduction is 50 thousand rubles a year.

The maximum amount of expenses for their own education, in conjunction with other taxpayer expenses that fall under social tax benefits (payment for their own treatment or treatment of family members) is 120 thousand rubles a year.

An important point that every student or his parents should know is that the social tax deduction for tuition costs is provided only if the educational institution has a valid license for educational activities. A social tax deduction can be obtained when studying not only in a state and municipal university, but also in a non-state educational institution.

The procedure for granting a social tax deduction for training expenses is established by paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, which states that in order to receive benefits, the student or his representative (parents) must file a tax return in the form 3-NDFL in tax authorities at the place of registration. Form 3 personal income tax sample filling can be obtained and found in tax office, but it is much more convenient to use specialized services on the Internet, with the help of which you can quickly, and most importantly, correctly, fill out the 3-personal income tax form.

For example, students can enter the Tretyakov Gallery free of charge on the first and second Sundays of each month, while students can freely enter the Hermitage on any day with a student card. Many cinemas, bookstores, fitness clubs also have favorable offers for students. Ask about them before making a purchase or using a service. Apple Hardware and Software The Apple Store offers student discounts on computers and tablets. The company also distributes a student selection of five programs: Logic Pro X, Final Cut Pro X, Motion, Compressor and MainStage at a reduced price of 13,990 rubles. A way to save money on listening to music is a student subscription to Apple Music. Its cost is 75 rubles per month. Microsoft is not far behind Apple. Thus, students have free access to a number of development and design products under the Microsoft Imagine program.

Student ID discounts for full-time correspondence courses

For the period of study leave, the employee is paid at the average rate.

• Evening students cannot apply for paid leave to prepare for exams and pass the session.
• Once a year, the employer must pay the expenses of working part-time students for travel to and from the educational institution, if it is located in another locality. The condition is the presence of a document on successful study.
The employer provides the following leave durations:

1. Up to 40 days during exams - for first and second year students.
2. Up to 50 days - for courses above the third inclusive.
3. Up to four months - during preparation and defense thesis and state exams.

To receive the stipulated benefits, the employee must provide a document proving that he is studying at an educational institution of higher education.

Benefits for part-time and evening students in 2018

In addition, the student is required to write an application, which must be signed by the supervisor or an authorized person. The schedule for studying and passing the main exams and tests, drawn up and signed at the educational institution, is the basis document for receiving the benefits due.

The employer does not have the right to ignore this document, since it confirms the need for the employee to temporarily leave the position. The law on education implies that a working student studying by correspondence or evening form cannot miss a session or pass the necessary tests and exams without a good reason.

However, work is not the cause. What students receive benefits Legislation does not give benefits to all students.

Freebie for a student: what discounts and benefits are due to students

Additional preferences:

• non-resident students, if necessary, are provided with a hostel with preferential stay and utility bills (should be less than 5% of scholarship payments);
• most public cultural and entertainment events, exhibitions, trips to a museum or theater are available to students free of charge or at a significant discount;
• some insurance organizations provide students with discounts on VHI;
• trade unions of educational institutions provide for the possibility of providing students with preferential sanatorium vouchers.

Some universities provide for the possibility of transferring certain categories of students who study for a fee to a free department.

Student ID Discounts

The social tax deduction allows you to get back 13% of the amount paid for tuition.

• Deferment from the draft military service for the duration of training in accordance with federal law.
• Scholarship. Learn more about academic, presidential, gubernatorial and other types of scholarships.
• The right to free (or inexpensive) use of the services of state and municipal libraries, free admission to a number of museums, as well as solid discounts in shops and shopping centers.
• By law, the fee for living in a corridor-type hostel should be charged at half the rate.
• Educational institutions provide an opportunity to pass exams ahead of schedule for academic excellence, as well as non-resident part-time students.
• You can study at two faculties or at two universities at once.

Student Discounted Locations

1. For working students, study leave may be granted during the session for a period of 40 days when studying in I and II courses and 50 days in subsequent courses.

So, only those persons who receive higher education for the first time, as well as those who were sent to study by the employer themselves, regardless of the presence of a different diploma, can exercise their right to privileges. In addition, only those citizens who study at Russian universities with state accreditation can receive benefits.
If the training takes place in a branch of a foreign educational institution, then the right to benefits remains at the discretion of the employer. General rights Regardless of the form of study, students have the right to early passage of the session if they are from other cities.
At the same time, working evening and part-time students can additionally exercise their right to travel to the place of study at the expense of the employer.
That is why the bulk of the benefits fall on labor aspects. Party benefits usually involve concessions on the part of employers, who are required by law to provide student employees with privileges in the prescribed manner. What is required First of all, employees receiving higher education are entitled to leave with wages for the duration of the session. That is, the employer is not only obliged to release the employee from work for this time, but also to keep all payments.

If the employee cannot exercise his right due to the prohibition of the head, then this is a reason to contact the labor inspectorate. The Law "On Education" implies that the student has the right to go to the session, and the employer is obliged to keep him workplace, wages.

Otherwise, it is contrary to the law, and entails punishment for the legal entity.

The provision of discounts on the Moscow campus of the Higher School of Economics is standardized.

ATTENTION! The Regulation does not apply to students studying at HSE branches (the procedure and grounds for granting discounts at HSE branches are established by local regulations of branches approved by the academic councils of HSE branches) or who are foreign citizens or stateless persons entering within a separate competition (procedure and the grounds for granting discounts are established by separate local regulations of the National Research University Higher School of Economics).

Main types of discounts:

• based on the results of admission to undergraduate/specialist/master's programs;
• according to the results of training in bachelor's / specialist's programs.

Depending on the source of funding, discounts can be centralized or funded by the faculty budget (or funds from fully paid programs).

If the applicant has the right to a centralized discount for several reasons, he is granted one centralized discount at his discretion.
Centralized discounts are not provided to students enrolled in educational programs that do not have state-funded or fully paid places, unless otherwise provided by the Regulations.

Discounts at the expense of the faculty budget can be combined with one of the centralized discounts, with the exception of discounts established by the HSE ICEF, as well as discounts at the expense of fully paid programs, unless otherwise established by the Regulations.

A discount based on learning outcomes can be provided to students studying at the National Research University Higher School of Economics in all areas of study and specialties of bachelor's and specialist's programs. Students of educational programs that have both state-funded and paid places should be guided by the algorithms and criteria described in the Regulation.
Students of fully paid programs should familiarize themselves with the discount rules that are established for their particular educational program (look for information on the educational program website or check with the manager of the study office where it is better to look for information).

Master's students do not receive a discount based on the results of their studies.

Discounts based on learning outcomes are assigned starting from the student's second year of study, based on the results of the previous academic year.
Students who complete session 3 and 4 modules on time will receive a discount during the summer period - based on their current ranking prior to retakes. Students who, for a valid reason, could not take part in session 3 or 4 of the modules, after the end of the retake period, will be able to claim a discount in the autumn period - based on the current ranking after retakes.

A discount of 25 to 70% is provided to a student if all of the following conditions are met simultaneously during the previous academic year:

1. The student does not have a disciplinary sanction in the form of a reprimand
2. According to the results of the intermediate certification for all elements of the curriculum (before retakes), the student:

2.1. has no more than two ratings of 4 and / or 5 points on a ten-point scale,
2.2. does not have a rating below 4 points on a ten-point scale,
2.3. has no absenteeism for certification tests without a good reason.

If the student, by the sum of the last two current ratings, includes:

During the summer period, to determine applicants for a discount, the current rating after retakes of the 1st half of the year and the current rating before retakes of the 2nd half of the year are used.
In the autumn period, current ratings after retakes of the 1st and 2nd half of the year are used to determine applicants for a discount. For students whose rating has deteriorated after the autumn period of retakes, the amount of the discount established by them in the summer period does not change. If a student receives grounds for a discount after the period of autumn retakes, then it is provided by a separate order.

A student may be deprived of a discount:

Any kind - if he is given a disciplinary sanction in the form of a reprimand for violating the Charter of the National Research University Higher School of Economics, the Internal Regulations for Students of the National Research University Higher School of Economics, the internal regulations of the hostel and other local acts on the organization and implementation of educational activities.

Centralized based on the results of admission to bachelor's / specialist's programs (with the exception of discounts based on the results of entrance examinations) and master's programs - if the student does not meet one or more criteria for successful education, expressed in obtaining in the previous academic year more than two grades of 4 and / or 5 points according to the results of intermediate certification before retakes - on a 10-point scale; or in obtaining, based on the results of the intermediate certification (before retakes), grades below 4 points on a ten-point scale; or in the presence of absenteeism for certification tests without a good reason.

Centralized according to the results of training in bachelor's / specialist's programs - if he has an outstanding academic debt after the end of the retake period.

The main types of discounts for foreign students enrolled as part of a separate competition for foreign citizens:

• According to the results of entrance examinations;
• Graduates of the Preparatory Department for Foreign Citizens of the National Research University Higher School of Economics and preparatory faculties of other Russian universities;
• Graduates of HSE partner schools with whom
• agreements on cooperation in the educational sphere;
• Participation in olympiads of the National Research University Higher School of Economics;
• Graduates of the program "Summer University";
• HSE bachelor/specialist graduates;
• Participants of the Olympiad for students and graduates of the National Research University Higher School of Economics

Discounts are provided to foreign citizens from the moment they enroll at the Higher School of Economics and remain for the entire period of study* at the Higher School of Economics, provided that foreign citizens meet the criteria for successful study.

The criteria for successful study is the simultaneous fulfillment by a foreign citizen of the following conditions when studying in the main educational program of the National Research University Higher School of Economics:

a) the foreign citizen does not have a disciplinary sanction in the form of a reprimand;

b) according to the results of the intermediate certification for all elements of the curriculum (before retakes), a foreign citizen:

• has no more than two ratings below 6 points on a 10-point scale;
• does not have ratings below 4 points on a 10-point scale;
• has no absenteeism for certification tests without a good reason.

* The criteria for successful study apply to international students from the 2nd year until the completion of the study program of the corresponding level of education.

* A foreign citizen can only get one discount from those indicated.. If they have foreign citizen the right to discounts of several types from among those indicated in the Table, he is granted one discount of his choice.

Who can count on a discount in undergraduate studies?

Applicants who missed several USE points for admission to state-funded places

Depending on the results of the exam, an applicant who did not pass the budget competition can receive a discount of 70%, 50% or 25% for the first year of study. The discount can be extended for the next years of study if the student shows good academic performance.

Winners, prize-winners and participants of Olympiads for schoolchildren

Winners, prize-winners and participants of Olympiads with good academic performance are provided with discounts for the entire period of study.

70%

The maximum, 70% discount is received by the winners and prize-winners of the "Highest Standard" Olympiad in subjects not included in the List of the Ministry of Education and Science. The winners of the "Highest standard" receive an additional 100% discount on the payment of the first year of study.

50%

A 50% discount is set for participants in the final stage of the All-Russian Olympiad for schoolchildren, as well as for winners and prize-winners of Olympiads included in the List of the Ministry of Education and Science.

25%

A 25% discount awaits the winners and prize-winners of the regional stages of the All-Russian Olympiad for schoolchildren who did not perform at the final stage, as well as participants in the final stage of the "Highest Standard" Olympiad who did not get 1-10 points before obtaining the status of a prize-winner.

Discounts are provided to all applicants listed above subject to a shortfall from 1 to 45 points to the passing score for state-funded places. Discount can be used on educational programs corresponding to the profile of the Olympiad.

Graduates of the lyceum, faculty of pre-university training or basic schools of the National Research University Higher School of Economics

Graduates of the Faculty of Pre-University Education, as well as graduates of the HSE Lyceum, can receive discounts of 70%, 50% and 25% depending on their place in the FDP and Lyceum rankings, respectively. Graduates of the MIEM School of Physics and Mathematics can count on the same discounts, depending on the number of “credits” (credits) received. Discounts are provided if the applicant at the entrance examinations did not get 1-45 points to the passing mark for a budget place.

Discounts are also available for other graduates of basic schools and regional centers (listed from educational organization) and a distributed lyceum of the National Research University Higher School of Economics. In case of a shortfall of 1-10 points to the passing one, they will receive a 50% discount, in case of a shortfall of 11-30 points - a 25% discount on tuition fees.

School graduates of the Distributed Lyceum

Discounts are provided by 15% of the total number of graduates of the school, but not more than 30 people from each educational organization.

A 50% discount will be given to applicants who do not get from 01 to 10 points to the passing score for state-funded places; 25% discount - those who did not get from 11 to 30 points to the passing score. Discounts for this category of applicants with good academic performance are also provided for the entire period of study.