We rent an apartment

When receiving income from renting out an apartment, you are required to report to the tax office and pay tax.

Calculation of tax when renting out an apartment
Who calculates the tax (personal income tax) when renting out an apartment?
Deadline for filing 3-NDFL and paying tax when renting out an apartment
List of documents for submission to the tax office
Accounting for utility bills when calculating taxes

How to pay tax for renting an apartment

If you rent an apartment, you are generally required by law to file a tax return and pay taxes.
If you are renting out an apartment not as an entrepreneur, the declaration that you need to fill out is the 3-NDFL declaration. And the tax that you need to pay on your income is personal income tax (personal income tax). Otherwise, this tax is also called “income tax”. The 3-NDFL declaration is submitted to the tax authority every year. So, in 2018, you submit a declaration on income received from renting out an apartment in 2021, in which the tax payable is calculated. You also have the obligation to submit a 3-NDFL declaration with all the information to the tax authority if you rent out an apartment in one city and live in another (For example: renting out an apartment in Moscow, for which you are also required to pay tax ).

If you are renting out an apartment this year, then you must submit a 3-NDFL declaration and pay the apartment rental tax for 2021 in 2019.

Accounting for utility bills when calculating taxes

Money received by an individual - a landlord in the form of payment for the use of residential premises - is the income of this person and is subject to personal income tax.

Payment for utilities includes both services that do not depend on the use of the premises by the landlord or tenant, and those that depend on the fact and volume of their use. Personal income tax must be withheld from the amount of compensation to the landlord for utility costs, the amount of which does not depend on their actual use. Based on Article 210 of the Civil Code, the owner bears the burden of maintaining the property he owns. Compensation by the tenant for the landlord's expenses for utilities, the amount of which depends on their actual consumption and is fixed based on meter readings, does not constitute an economic benefit for the landlord. Such expenses are made by the tenant solely in his own interests. Personal income tax is not withheld from this amount. According to Letter of the Ministry of Finance of the Russian Federation No. 03-04-05/5889 dated 02/01/2019.

Related links:

3-NDFL upon receipt of income

When and where to file a declaration in 2021

The 3-NDFL declaration is usually submitted at the end of the calendar year in which you received income from renting out an apartment. At the end of the year, but no later than April 30 of the year following the one in which you received income. The declaration, as a rule, is submitted to the tax office at the place of your permanent registration (even if the housing you rent is located in another place). You are not required to submit any documents with the declaration, but it is advisable to attach a copy of the lease (or rental) agreement to the declaration. This makes it more likely that the inspector will understand everything in the declaration and will not ask you for additional information. But please do not give the original contract, as it will not be returned. The declaration can be sent by mail. This way you won’t have to go to the tax office. Most often, if the documents are completed and submitted correctly, the inspection will not ask any further questions.

When and in what amount are taxes paid on apartment rentals?

You will need to pay income tax yourself. That is, it is your responsibility, and you must pay the tax yourself, without waiting for the tax office to send you a notice. The tax payment deadlines are not the same as for filing a return. Payment of taxes for renting out an apartment is made no later than July 15 of the year following the one in which you received the income. The apartment rental tax for so-called tax residents is 13%. As a rule, a tax resident, regardless of citizenship, is someone who permanently lives in Russia (more precisely, spent more than six months in Russia in the calendar year in which the income from renting out housing was received).

How the panic began

Since the spring of 2021, Russians who rent out rooms and apartments have a reason to get pretty worried and stock up on Valocordin.
Not very large media outlets, as well as YouTube channels and bloggers on social networks, actively preached supposedly new changes in tax legislation. Now, they said, if the Federal Tax Service (FTS) finds out that you rented out housing and did not pay interest on it to the budget, they will come for you. And 13% personal income tax (NDFL) will not seem too expensive to you for the “rental profit,” but it will be too late. While there is time, journalists and bloggers suggested, quickly choose one of three options.

Option one: urgently pay personal income tax on all income from previous years that you received from renting something out.

Option two: register as an individual entrepreneur (IP) - then from the moment of registration of an individual entrepreneur you will have to pay only 6% on this type of income when choosing a simplified taxation system, but a number of restrictions will apply (for example, when selling an apartment or receiving a tax deduction), as well as obligation to pay insurance premiums.

Option three (newfangled): don’t just become an individual entrepreneur, but acquire a patent for renting out housing (the patent must be renewed every year, its cost depends on the area and location of your home).

All three options are completely legal and legal. The homeowner has the right to choose the one that suits him best. And here you need to independently assess your benefits based on a number of parameters.

Example

Alexandra from St. Petersburg has been renting out an apartment located in Moscow for 25,000 rubles a month throughout 2021. At the end of 2021, Alexandra independently filled out the 3-NDFL tax return by (no later than) April 30, 2018. She sent her to the tax office in St. Petersburg at Alexandra’s place of permanent registration. She attached a copy (not notarized) of the lease agreement, made independently, to the declaration. Alexandra sent the declaration and a copy of the agreement by mail so as not to waste time “going” to the inspectorate. Until July 15, 2018, she independently paid 39,000 rubles in income tax (at a rate of 13%).

What will really change

Every year, the Federal Tax Service sends out a so-called tax notice to taxpayers. It traditionally contains information about the amounts of accrued land tax, transport tax and personal property tax (based on the movable and immovable property you own), as well as the procedure and deadlines for paying these amounts.

However, in 2021, for the first time, personal income tax for 2021 and 2021 will be “added” to the tax notice. An important clarification: we are talking about personal income tax, which was not withheld earlier, although information about it was submitted to the Federal Tax Service by tax agents.

What does this “crocozyabra” mean?
If the taxpayer is officially employed according to the Labor Code of the Russian Federation, then his employer withholds personal income tax from his salary and sends it to the Federal Tax Service. However, if the taxpayer has additional, side income (not from the employer), then he must send a tax return to the Federal Tax Service and pay personal income tax on his own. Such income may include income from business activities, income from the sale of property, and including income from the rental of real estate. Moreover, if you rented the property not to an individual, but to a company, then such a legal entity is considered a tax agent.

Information from the Federal Tax Service website states: “Tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment. The tax agent withholds the accrued amount of tax from the taxpayer at the expense of funds paid to the taxpayer, and the withheld amount of tax cannot exceed 50% of the payment amount. If it is impossible to withhold from the taxpayer the calculated amount of tax, the tax agent is obliged, no later than one month from the date of the end of the tax period in which the relevant circumstances arose, to notify the taxpayer and the tax authority at the place of his registration in writing about the impossibility of withholding the tax and the amount of tax.”

Individuals are required to declare their income by April 30, that is, submit a corresponding declaration to the tax office. After this, you will need to pay the tax by July 15 of the following year.

Important: according to the Federal Tax Service website, the deadline for payment of personal income tax not withheld by the tax agent for 2021 has been postponed to 2021. Thus, this tax must be paid before December 1, 2021.

Keep in mind that in Russia there are currently five personal income tax rates - from 9% to 35%. They differ not only in types of income, but also in categories of taxpayers. For example, if suddenly for some reason you have just now received dividends that were due to you before 2015, you must pay the state 9% of the amount of this income. But dividends paid from January 1, 2015 are taxed at a rate of 13%. If you win the lottery, you will pay 35% of the income.

By the way, it is necessary to declare income from renting out housing, even if you rented the property only for a day. The Federal Tax Service warned Russians about this in connection with the rental of a large amount of property during the World Cup.

And yes, you understood correctly, even a landlord who rented out a room for one night will be fined for failure to submit a personal income tax return and failure to pay taxes on it on time (if there is evidence of the fact of renting the property and after carrying out an appropriate check, of course).

However, there is also a positive aspect - it seems that tax breaks are being prepared for housing landlords in order to grow a full-fledged white rental market.

How to do everything with Taxes

On the Taxation website you will find everything you need to correctly fill out and submit a tax return in any part of Russia and not pay unnecessary taxes. Now you don't need to go to consultants. You can do everything yourself much faster and cheaper:

To proceed to filling out the 3-NDFL tax return on our website, please click the Next button below.

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How to fill out the 3-NDFL declaration when renting an apartment

What are the consequences of failure to submit reports for income from rental real estate:

calculation of all amounts payable to the budget for the last 3 years;
a fine of 20-40% of the tax amount - Article 122 of the Tax Code of the Russian Federation;
a penalty for each day of delay in the amount of 1/300 of the key rate of the Central Bank - Article 75 of the Tax Code of the Russian Federation;
fine for failure to submit a declaration - 5-30% of the tax amount and not less than 1,000 rubles - Article 119 of the Tax Code of the Russian Federation.

Therefore, it is better to fill out form 3-NDFL on time and pay the tax.

The deadline for filing a declaration is the following year after receiving income, until April 30. But due to holidays, the deadline may be extended until the next working day. Therefore, you need to submit 3-NDFL when renting out an apartment for 2021 by May 2021.

Important!

When filling out the declaration, pay attention to the version of the form - it must correspond to the year for which you are reporting. All current versions can be downloaded here .

The report can be completed in 4 ways:

independently by hand on a paper form;
independently in the program;
independently online;
paid at an intermediary company.

The most accessible and easiest way is to fill out a paper form. In this case, you must comply with the strict requirements of the Federal Tax Service order No. MMV [email protected] adopted on December 24, 2014:

write in capital letters;
use dark paste;
all letters, numbers and other symbols should be placed in separate cells, even a period or hyphen should be written in a separate cell;
do not scribble or correct lines;
apply right alignment - write all numbers from the end of the line;
do not write down kopecks, use “00” instead, and round the kopecks themselves to the nearest ruble.

Debunking myths

Another question is how correct is the statement that every taxpayer must disclose to the Federal Tax Service this summer all unaccounted income in order to pay taxes on it.
In an amicable way (that is, according to the law), you, of course, should repay your “debt to the Motherland” and transfer the amount of all unpaid taxes to the budget. But it should be understood that tax payments also have a certain “expiration date”. The personal income tax declaration is filled out by an individual or individual entrepreneur every year, and taxes are also paid annually on the basis of it.

“Of course, the state will not refuse to include unpaid taxes that suddenly become apparent in your budget. But the Federal Tax Service is more likely to have questions about why you haven’t informed it about your additional income for many years, than the Federal Tax Service itself will determine whether you have untaxed income,” says a lawyer dealing with tax issues, speaking on the condition of anonymity.

He believes that if you, as a landlord, have finally decided to enter the legal field and pay taxes, then you should simply start filing a tax return in 2021 (you haven’t had time to file for 2018) indicating the income received for renting out housing in 2018 .

However, the ubiquitous online alarmists have their own answer to this. Spontaneous discussions of two things constantly arise on the Internet. Firstly, the Federal Tax Service has access to all bank accounts and can tax the next money transfer to your card from the tenant. Secondly, even if your neighbor complains that strange people are renting your home, the tax inspector will immediately come to you.

Moreover, examples are given when a local police officer allegedly intimidated tenants with criminal liability, which is why they themselves wrote a “denunciation” against their landlord, indicating specifically the amounts paid each month.
In June 2021, the Federal Tax Service provided an explanation, where it clarified that, upon request, banks have been informing tax authorities about the opening and closing of individual accounts for several years now. From June 1, 2021, the obligation to provide certificates on the availability of accounts, deposits (deposits), balances and cash flows was supplemented by the same obligation of banks in relation to accounts in precious metals.

“Tax authorities can request information about taxpayer accounts, deposits and electronic wallets only when conducting inspections against these persons. For example, a citizen submitted an application to receive a tax deduction for the purchase of an apartment without having an official income. In this case, the tax office may be interested in the proceeds to the accounts of such a taxpayer. At the same time, tax authorities may request such information with the consent of the head of the Federal Tax Service of Russia for a constituent entity of the Russian Federation or the leadership of the Federal Tax Service of Russia, says the explanation of the Federal Tax Service. “The information about the assessment of taxes and fines for all uncleared receipts on citizens’ cards does not correspond to reality.”

In July 2021, the Kommersant newspaper reported that the Federal Tax Service wants to gain the right to request information from banks about individual accounts outside the framework of tax audits in order to combat illegal entrepreneurship. However, you need to understand that this is only an intention, which, in order to be implemented, will require amendments to the Tax Code of the Russian Federation. Moreover, the Ministry of Finance of the Russian Federation has already publicly spoken out against this intention of the Federal Tax Service.

According to the tax inspectorate employees themselves, the entire colossus of the Federal Tax Service does not physically have the strength to check denunciations against cunning landlords. Just like monitoring the accounts of all bank clients on an ongoing basis.

“Very often, some grandmother tells a local police officer or sends a letter to the Federal Tax Service that her neighbors are renting out an apartment to someone unknown and that she is sure that this is being done illegally. In nine out of ten cases, such a denunciation will have nothing to do with reality - for example, it turns out that a rental agreement has been drawn up or that the closest relatives of the owner of the property live in the apartment, says one “tax official” on the condition of anonymity. “But the most important thing is that even if the apartment is really rented out without the appropriate documents and without paying taxes, we do not have such a huge number of employees who could check every such complaint or denunciation. The most we can do is send written notice to the landlord that he needs to file a return and pay taxes if the property is rented out.”

Banki.ru's interlocutor also draws attention to the fact that sometimes the tax office complains about non-payment of taxes for renting mortgaged housing.
“But this is no longer entirely our jurisdiction,” explains the tax officer. — Almost all mortgage agreements contain a ban on renting out this type of housing, since until the loan is fully repaid, it is legally pledged to the bank. Thus, by renting out a mortgaged apartment, you are acting illegally, and this is no longer our part.”

Sample and example of filling out 3-NDFL when renting out an apartment

Declaration 3-NDFL when renting out property is very easy to fill out. You will need a minimum number of sheets, unless you had no other income or deductions for the year.

What sheets are needed:

Example 1

For this year, employers will pay 80,000 rubles - for 4 months. This will be the income that needs to be declared to the owner of the apartment.

3-NDFL when renting real estate is filled out according to the following scheme:

First you need to make entries on sheet A. Indicate your TIN. If you don’t know it, then there are several ways to quickly restore this number - through the tax service “Find out your TIN”, in which you just need to enter your passport data. You can look it up in your State Services account if you have one registered. And if you are in the building of the Federal Tax Service, ask any free inspector at the computer.
Enter your last name and initials. This is the only line where it is allowed to write in uppercase, rather than printed, letters.
The page will be "004".
Opposite column 010, indicate the rate - for residents it is 13%.
The code for the type of income when renting an apartment in 3-NDFL is “04”.
Lines 030-050 are filled in if your employer is an organization or individual entrepreneur. Otherwise, skip them.
Opposite column 060, indicate the name of the employer - this is the source of your income. If there are several employers and an agreement has been concluded with each, each must be indicated separately. If there are not enough columns on the sheet for everyone, you need to take another sheet A and continue.
Line 070 is income for the year. Count them and indicate the amount.
Line 080 - i.e. tax base. In this case, nothing reduces the base, so copy the value from line 070 here.
In column 090 you need to indicate the amount of tax - multiply the base by the rate.
In line 100 there is a zero, because you have not yet paid the tax, it has just been accrued.
Go to section 2. Also, at the beginning, enter your Taxpayer Identification Number, last name, and page number. According to Article 80 of the Tax Code of the Russian Federation, a citizen is not required to indicate the TIN in the declaration, but it is better to do so.
The rate is the same.
Type of income - “3”.
Opposite line 010, enter total income - add up all rental income for the year.
On line 030 - rewrite the amount.
Column 060 - base. Add up the bases from sheet A if there are several of them, or indicate one if there was only one source of income.
Column 070 - add up the accrued tax amounts from sheet A.
In lines 121 and 130, write the amount received.
Go to section 1. The primary information is the same as before.
Opposite line 010, select the unit, since you must pay personal income tax.
Then rewrite from our sample KBK.
OKTMO can be viewed on the tax website through a special service;
Line 040 is the result of section 2.
Go to the title page - fill it out using the codes from our example. You can also view the inspection code on the tax website.

On the day of submission, put dates and signatures on all sheets, and attach to the report:

copy of passport;
a copy of the lease agreement;
copies of payment papers.

You can submit a report:

You can also transfer it through a representative if he has a power of attorney certified by a notary.

A sample declaration can be downloaded from here.

Step-by-step instructions: how to fill out the document?

The tax return is completed in several stages, since it is necessary to record information on several sheets. In total, we can roughly distinguish 4 stages of filling :

title page;
Annex 1;
section 2;
section 1.

They also fill out Appendix 5 to determine deductions, so each landlord does not need to fill out this sheet.

How to fill out the 3-NDFL cover page:

At the very top write the 12-digit TIN.
Just below is a window called “Page”, here you need to write “001”.
In the “Adjustment number” field, when submitting the declaration for the first time, you must write “0” in the first window and a dash in the second; you do not need to touch the third.
In the “Tax period” window you must enter “34”, which means one year.
In the window to the right “Reporting year” you need to indicate for which year the declaration is being submitted, for example, “2020”.
In the “Submitted to the tax authority” window, you need to write your tax code, which can be found on the official website of your city.
The “country code” will always be the same - “643” is the code of the Russian Federation.
The “taxpayer code” is also the same for individuals – “760”.
Fill in the taxpayer’s personal information: Full name, date and place of birth.
Below in the “Document Code” window, put “21” if you have a passport, “03” if you are providing a birth certificate, or “07” if you are providing a military ID.
Below, fill in the document code, series, by whom and when it was issued.
In the “Taxpayer Code” window, enter “1” if a resident, and “2” if a non-resident.
In the “Phone number” line, indicate a valid mobile number for communication.
“The declaration is drawn up on sheets of paper...” is filled out last.
Fill out the last window “Reliability and completeness of information...”; you don’t need to touch what’s to the right of it.

How to fill out Appendix 1 of the 3-NDFL declaration:

Again, fill in the taxpayer’s TIN at the top and put the page number “004”.
Please write your last name and initials in full below.
Specify the tax rate: “13” for residents and “30” for non-residents.
In the “Type of income code” field, put “05” - rental housing.
In the “Source TIN” window, indicate the tenant’s TIN, if available under the agreement.
Individuals do not need to touch the remaining fields on this line.
Below in the lines “Name of source” write “Renting an apartment at the address *insert address*”.
A little lower and to the left, indicate the amount of income for the reporting year in rubles and kopecks.
Leave the remaining fields empty.

How to fill out section 2 in document 3-NDFL:

Again, at the top, indicate your personal tax identification number, page number “003” and last name with initials.
A little lower in the “001” field, indicate the interest rate: “13” or “30” percent.
In window “002” put the number “3” - renting out the property.
In field “010” add up all income from Appendix 1, if there were several, or simply indicate the only income from renting out the apartment.
In window “030” enter the same numbers as in window “010”.
In the “040” window, add up points 4, 5.1, 1.7, 3.6.1 and enter the resulting number.
In the “060” field, enter the number from the difference between the numbers in the “030” – “040” windows; if it turns out to be less than zero, then write “0”.
In the “070” window, enter the number that will be obtained after multiplying the figure from the “060” window by the interest rate: 13% or 30%.
In line “080” simply enter “0”.
In the “150” field, enter the number that appears in the “070” window.
Leave the remaining fields empty.

How to fill out section 1 in the 3-NDFL tax return:

As in other sheets, write the landlord’s tax identification number, page number “002”, as well as last name and initials.
In the “010” field put the number “1”.
In the line “020”, rewrite the number “182 1 0100 110”, only without spaces.
Window "030" is the area code in which the operation took place, usually 8 or 11 characters.
In the “040” field, rewrite the number from the “150” window of section 2 of the 3-NDFL document.
Leave the remaining cells empty.

You will learn how to correctly fill out the 3-NDFL declaration for renting out an apartment in the video:

3-NDFL when renting out non-residential premises to an individual

3-NDFL when receiving income from the rental of non-residential premises, for example, an office or warehouse, is filled out if the individual does not have an individual entrepreneur and does not turn the rental of real estate into a business.

If this is his entrepreneurial activity, then OKVED provides a group of codes “68” for such a business, and the citizen needs to open an individual entrepreneur:

fill out application P21001;
pay a fee of 800 rubles;
make a copy of your passport.

As a result of submitting these forms, the Federal Tax Service will make an entry about the new entrepreneur in the Unified State Register of Individual Entrepreneurs and issue him a OGRN certificate.

Now the person needs to choose a special regime and, depending on it, file or not file a declaration. For example, in the patent system you do not need to submit reports, but you do need to keep a simple log of income and expenses.

The need to register an individual entrepreneur is also due to the fact that contractors renting offices or warehouses need to conduct paperwork with you and take into account rental costs in their financial result, and without an individual entrepreneur you will not be able to exchange documents with them.

Do I need to submit 3-NDFL when renting a car?

3-NDFL for renting a car is also divided for the usual rental of your personal car and organizing a business activity with several cars. For example, car owners rent them out to taxi companies.

In the first case, the 3-NDFL declaration is filled out according to the standard algorithm - a minimum of 4 sheets with supporting documents attached.

In the second situation, a person also urgently needs to create an individual entrepreneur or a legal entity, otherwise he will fall under the sanctions of Articles 116 - 117 of the Tax Code of the Russian Federation with the accrual of income tax, VAT and property tax for the last 3 years of such activity. The OKVED class for such a business is “77”.

Results

Renting real estate is classified as taxable income of an individual according to Article 208 of the Tax Code of the Russian Federation, for which a declaration must be filed.
3-NDFL for rental property consists of 4 sheets.
If the rental of property is a business of a person , then it is necessary to register an individual entrepreneur and report within the framework of the selected special tax regime.

If you find an error, please select a piece of text and press Ctrl+Enter.

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Rental income tax: when is it paid?

Individuals (not entrepreneurs) renting out apartments to individual tenants are required to file a declaration and pay personal income tax. Only in a situation where the employer is an enterprise, the lessor is released from the obligation to declare income, since the company becomes a tax agent and withholds and then transfers personal income tax to the budget. If for some reason the company did not do this, the tenant must draw up a declaration and pay the tax himself.

Form 3-NDFL should be submitted to the Federal Tax Service at the end of the year in which the income was received. The deadline for its submission is April 30 of the next year (with adjustments for weekends that fall out, for example, in 2021 the last day for accepting declarations will be May 3).

3-NDFL reflects information on income received and calculates the tax:

at a rate of 13% for residents of the Russian Federation;
at a rate of 30% if the lessor is not a tax resident, i.e. lives in the country for less than 183 days a year.

The calculated tax must be paid by July 15 (in 2018 - by July 16, since July 15 is a day off). When renting out an apartment, the 3-NDFL declaration is submitted to the Federal Tax Service at the place of registration of the lessor; the address of the rental property does not play a role.

Deadlines for submitting a report to the tax service

For the convenience of landlords and the tax service, a deadline has been set by which it is necessary to submit a declaration to the Federal Tax Service of the Russian Federation. This date is set for mid-spring, namely April 30. If you do not have time to file 3-NDFL, then sanctions will be applied to the person .

In this case, the violator will be fined 5% of the unpaid tax amount, but not more than 30% of the specified amount in the tax document and not less than one thousand rubles (Article 119 of the Tax Code of the Russian Federation). And before July 15, a person is obliged to pay taxes to the state budget, otherwise the sanctions described above will be applied to him again.

Renting an apartment: what to consider when drawing up a rental agreement and 3-NDFL

The legislator does not require mandatory attachments to form 3-NDFL, but it is better to attach to the declaration a copy (not the original!) of the agreement concluded with the tenant. It must indicate the amount of rent - this is an essential condition. If there is an agreement, the Federal Tax Service inspector will not have any questions regarding tax calculations.

The conclusion of an apartment rental agreement should be approached very seriously. It must indicate the amount of rent and separately state the terms of payment for utilities. For example, if the amount of utilities is reimbursed by the tenant to the owner of the apartment, then they are also declared as income. The agreement is concluded in two copies and remains with both parties.

Tax legislation provides for the possibility of providing tax deductions (social, property, standard), incl. if the landlord does not work in the generally accepted sense, but lives solely on income from renting out an apartment. Their receipt is necessarily reflected in 3-NDFL.

The declaration is filled out on the basis of information about the landlord's income received for the year, i.e. the frequency of collection of rent for an apartment is not an important aspect; the total amount of annual income received is taken into account, from the amount of which the tax payable is calculated.

Example: 3-NDFL declaration when renting out an apartment

Moskvich Ivanov I.A. rented out an apartment located in Chelyabinsk to S.I. Gradov. throughout 2021. The amount of monthly rent under the contract is 30,000 rubles, i.e. for the year, income from renting out housing amounted to 360,000 rubles.

April 10, 2021 Ivanov I.A. filled out the 3-NDFL declaration and submitted it along with a copy of the agreement to the Federal Tax Service at the place of residence. For 2021 Ivanov I.A. standard deductions were provided for a child in the total amount of 28,000 rubles. Let's consider filling out the declaration line by line: