Along with the growth of personal income tax rates, the income limit for child deductions was raised from 350 to 450 thousand rubles. The amount of deductions was also revised – they were increased, but not for each child, but only for the second and subsequent children. Thus, the deduction for the first child is still equal to 1400 rubles, while for the second – 2800 rubles, and for the third and subsequent – already 6000 rubles instead of 3000 rubles. From the employees will no longer need to receive an application. But in order to confirm the right to the deduction, they will have to submit documents for the children, for example, a birth certificate, a certificate of higher education or a certificate of disability, before the end of the year.