Self-employed persons may receive any tax deductions if they work officially under the labour contract or the CRT contract. In these cases, the employer pays for them NDFL.

For example, deductions are paid for study, dental, mortgage, repair, treatment and sports.

What is special deductions for self-employed people?

These are 10,000 roubles that reduce the tax on professional income. It is only issued once, from the time it is recorded as self-employed and until the total amount is spent.

The rate will be:

3 per cent instead of 4 per cent from physical income;
4 per cent instead of 6 per cent from organizations and IPs.

Source:
https://exempt.rf/articles/questions/economics/mery_finansovoy_podderzhki/mogut-li-samozanyatye-poluchat-nalogovy-vychet/

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