The authors observed that the question of establishing a progressive scale of taxation is relevant in economic, political debate since 2001, the State Duma submitted a bill that did not meet with understanding, and offered a progressive scale and Dvorkovich was proposed to increase the rate of the tax to incomes of physical persons up to 15%. At the last meeting of the State Duma has been rejected three proposals on the application of progressive method of tax deductions to tax individuals. the authors considered we have developed a technique for optimization of tax deductions to individuals.