In Russia, families with two or more children were exempted from paying personal income tax when selling real estate 
personal income (personal income tax) from the sale of real estate freed families with two or more children. The innovation concerns parents who sell housing to buy a new one. This was reported on the website of the lower house of the Russian parliament.
According to the new law, objects are exempt from taxation regardless of how many years they have been in ownership. The tax will not be paid by spouses who are raising at least two children under the age of 18 or 24 if they are full-time students. In addition to age restrictions for exemption from personal income tax, a taxpayer must purchase new housing in the calendar year in which he sold the old one, or no later than April 30 of the next calendar year.
The authorities suggested that such a measure would help families improve their housing faster conditions. “We understand how acute the housing issue is for families with two or more children. Children grow up, go to kindergartens, schools. At each of these stages, the family needs more and more living space, not to mention when another baby appears in the family, ”said Vyacheslav Volodin, Chairman of the State Duma earlier.
In November, the Ministry of Finance developed a draft amendment to the Tax Code expanding the circle of those who are eligible for exemption from personal income tax when selling real estate in November 2021. They promised to provide the privilege to families with two or more children, subject to several conditions, including the age of the children, the total area of the acquired housing and the cadastral value of the sold.