Apartment rental tax

Today, the real estate market is in decline, although many owners rent out their premises in order to have an additional source of income. From the profit that the owner of the housing receives, it is necessary to pay tax on the rent of the rented apartment to the state budget. The amount of the payment directly depends on who owns the property: an individual or an individual entrepreneur. In the article you can find out how to pay tax, what tax to pay, how to rent an apartment correctly, what sanctions will follow if you do not make payments to the IFSN.

Drawing up a lease agreement

A few words about how to rent an apartment. If you have free housing, then it can be provided to others. Before that, you need to know what documents are required to draw up an agreement between the owner and tenant of square meters. It must include:

• the address of the property to be rented and its size;
• accrual order. In this section, write the amount of payment and how many times a year you need to make it. It is recommended to make an amount in the lease agreement taking into account inflation, rising prices for housing and communal services. The frequency of changing the amount of payment is also entered into the agreement (for example, once every six months);
• information about the landlord and tenant (passport data, place of residence, TIN);
• conditions for receiving money for an apartment (for example, to require an advance payment for two months or six months if the tenant leaves before the specified date, does not pay, or damages the property);
• where and when the apartment rental agreement was drawn up (address and date).

You can enter other information that the two parties to the agreement consider important.

Contract time

A little about how long to conclude a contract. In the agreement, it is necessary to record the end date of the contract, which is concluded for a period of one month to five years. When such data is not available, the contract is valid for five years. Also, the agreement must specify the terms when it can be terminated. The landlord can make conditions under which he will evict the tenant: late payment, damage to property, residence of outsiders, etc.

In conclusion, the contracting parties sign an agreement. Since then, it is considered valid, the signature of a notary is not needed. If the contract has been functioning for more than a year, then it must be certified by Rosreestr in order not to pay a fine to supervisory authorities. To avoid this, an agreement should be concluded for a period of less than a year.

Transfer-acceptance certificate

After the conclusion of the agreement, it is necessary to draw up an agreement for the acceptance and transfer of the apartment on the day of the tenant's entry. It lists all the expensive things of the landlord that are in the premises transferred to the tenant. This information will come in handy if valuable property goes missing. In this case, you can make a claim to the tenant and compensate for material damage.

Payment for housing

After the conclusion of the contract and the transfer of the apartment to the tenant, the landlord receives payment for housing in accordance with the terms of the agreement. It is recommended to take a receipt from both parties in order to prevent conflict situations on this matter. Payment for renting an apartment is received in the following ways:

• in cash from the employer;
• by transferring money to the account or card of the lessor.

With the latter method, a receipt is not needed, since everything is confirmed when making a transfer. When taking a payment for housing and communal services, information about the receipt of money is indicated in the second receipt, which will prevent discrepancies and help not to get confused in payments. This information will help the landlord decide how to properly rent an apartment.

Tax payment

When renting out an apartment, income tax must be paid. The form of payment depends on the person who rents the housing.

Payment of personal income tax

This form of payment for the delivery of a residential facility is elementary, because the landlord is not required to register with tax organizations and collect any certificates. The homeowner only draws up a 3-NDFL declaration and submits it to the IFTS. The declaration form is taken in the following ways:

• visit the local tax office and fill out the form there according to the requirements of the fiscal authority;
• download the form on the IFTS page and fill it out personally ();
• on the page of the tax service, they register in the "Personal Account", enter all the necessary information and send the application by e-mail.

Filling out the declaration will not take much time. It is necessary to send it within the recommended timeframe - until April 30 of the current year, and pay taxes on renting an apartment until July 15 of the current year.

Calculation of personal income tax

The owner is obliged to pay the tax for renting an apartment even if the lease agreement is not concluded. After all, he receives income for which it is necessary to pay taxes to the state budget. 3-NDFL declaration is filed annually, and the landlord pays a certain amount, which is 13 percent of income for renting housing. If the declaration is not submitted, then the tax office has the right to demand the payment of a fine, which will significantly hit the apartment owner's wallet. A few words about how to pay tax.

The landlord fills out the declaration form himself, while keeping in mind the following nuances:

• when the landlord receives payment for housing and communal services, he pays 13 percent of the amount received for housing and communal services (if the tenant himself does not pay for utilities under the terms of the lease agreement);
• the declaration includes all rented apartments that belong to the owner, remuneration, payments under various agreements, etc.;
• if the lessor is registered at any job, then he makes an income tax on earnings, which is paid by his employer, in the declaration;
• when the owner of apartments constantly rents it out, then he is, by law, an individual entrepreneur, to whom different rules apply.

The amount of tax paid is calculated as follows:

H \u003d P x M x 13%,

H – tax amount;

P – rental fee;

M – the number of months (which are specified in the contract of employment);

13% – rents.

Do tenants have to pay tax?

Employers are not required to pay tax. They pay the rent on time to the landlord. When the agreement stipulates the obligation to pay utility bills, he pays money for this as well. If the landlord wants the tenant to pay the rental tax, then such a clause will need to be included in the agreement.

Such cases occur when the lessor is a legal entity. For example, an organization that provides its employee with service housing. The employer will be the tax agent paying the tax collection to the IFTS. In practice, the company contributes the amount of the contribution to the rent for the apartment.

IP on USN

It is profitable to rent an apartment and not pay large amounts of fees by registering as an individual entrepreneur, while the landlord pays under the simplified taxation scheme (STS). This form has both advantages and disadvantages. When registering an individual entrepreneur, the amount of the tax fee paid consists of 6 percent and a one-time annual contribution to the pension fund (28,000 rubles). To do this, you need to register as an individual entrepreneur:

• pay a fee (800 rubles);
• give a passport and an application to the tax service to which the owner of the apartment belongs (to do this, they visit the office of the fiscal authority, send them to the post office or on the official page of the Federal Tax Service);
• quarterly make an advance payment of 6 percent of the amount of payments for the apartment.

After sending the documents, after three days you can receive a certificate of registration of an individual entrepreneur and information about the entry in Rosreestr. Filling out the declaration is similar to filling out one from individuals, only the tax rate will be six percent, and it must be submitted quarterly. You will also have to pay a fixed amount to extra-budgetary funds, which is equal to 28,000 rubles. It is transferred by the end of this year. In practice, registering an individual entrepreneur is not always unprofitable for the owner and depends on factors such as the number of apartments to be rented, the cost of rent, etc.

Patent system of taxation

This is another profitable way to reduce your rental tax. To obtain a patent, you need to pay 15,000 rubles for one object (the cost of a patent depends on the region and area of ​​​​the object being handed over). For 2-5 apartments, the size of the patent is 45,000 rubles, and for more than five residential premises - 90,000 rubles. To such payments is added a contribution to the Pension Fund. Buying a patent will save money when renting expensive housing which is taxable.

For example, an apartment was rented out for 100,000 rubles a month, then according to the simplified tax system, the owner will pay - 100,000 x 12 months x 6% = 72,000 rubles fiscal collection. And if he buys the patent, then the amount of the fee will be only 43 000 rubles.

A patent is ordered from the tax authority at the place of residence for several months or a year. You can also purchase a patent for six months, it costs 7,500 rubles.

What happens if you don't pay taxes?

A little about whether you need to pay tax. If the landlord does not pay taxes on income, then he may be subject to penalties, and when the state did not receive a large amount of evasion, liability will follow. Article 198 of the Criminal Code of Russia(fine in the amount of 100,000 - 500,000 rubles). And with especially large amounts that are hidden from taxes, you can get a real term - up to three years in prison.

But such sanctions apply only to those landlords who have not paid fiscal fees for three years and the amount of unpaid tax is more than 600,000 rubles. Particularly large non-payments are amounts of more than 3,000,000 rubles that have not been paid for three years.

Usually such income is received by the owner of expensive housing or a large number of apartments. It is impossible to have such a profit when renting one apartment. Therefore, in practice, these sanctions are applied only to landlords who rent out a complex of residential facilities (more than seven two-room apartments). If a small non-payment from the delivery of one apartment is revealed, the landlord pays only the amount of the fee that he hid and fines that make up an insignificant amount.

Short-term rental housing

In this case, you need to pay tax in an amount equal to 13 percent of the income received. Such an article is in the tax legislation of the country. Most homeowners want to do without taxes, but at the same time they risk getting a fine from the fiscal authorities. By paying the rent fees, you can live with a clear conscience and avoid liability under the Criminal Code of the Russian Federation. This guarantees compensation for damage after property damage by the tenant. In addition, “well-wishers” often report that when renting an apartment, tax is not paid. Recent laws are aimed at bringing the shadow market into the legal space and charging fees for profits received from apartment rentals. Therefore, you need to act in accordance with the law and pay the required amounts on time.