Tax issues are of interest to many modern citizens. Today we have to find out if there is a tax on the rental of housing. Do I need to transfer money for this operation? The answer to this question will be given below. In fact, experts give a different assessment of the situation. And rental housing is most often found without its official registration. Therefore, to speak unequivocally about the need to pay taxes will not work. But how should a law-abiding taxpayer behave?
Necessity or own decision
The first step is to understand whether there is a tax on the rental of housing at the legislative level. For example, in Russia or in Kazakhstan. What does the law say about this?
Taxes on the rental of property must be paid. Moreover, profits are obligatory indicated in tax returns. If a citizen hides income from renting an apartment, this or that responsibility awaits him.
Thus, the person renting the property must deduct taxes. This is a normal occurrence. But in what sizes? And what is the best way to do this?
Real situation
First, a little about how things are in practice most often. Renting a home without tax is a fairly common occurrence. The fact is that many people do not set the highest rental rates. To receive income in normal amounts, you have to not pay taxes and hide this profit.
Not the best, but common. Some generally rent apartments without a formal contract. Then the payment transfer may not be fixed anywhere. For example, when it comes to renting property to relatives by agreement. Such cash flows are not recorded anywhere, it is difficult to track them. This means that you will not be able to pay the fee for income.
In general, law-abiding citizens are required to pay rental tax. For this, both Russia and Kazakhstan have their own methods and techniques.
Kazakhstan and complete freedom
In Kazakhstan, citizens have more freedom with regard to issues related to the payment of taxes. The legislation of this country does not always allow the legalization of income derived from rental housing.
What is this about? By law, citizens of Kazakhstan can be exempted from tax if the amount of property income is not more than 12 minimum wages per year. Today it is 24,459 * 12 = 293,508 tenge (about 54,000 rubles).
As a rule, for this amount in Kazakhstan, you can rent a room or a small apartment in the countryside. Not the most common occurrence. Therefore, it is often necessary to legalize income from the surrender of property and pay the appropriate taxes.
Legalization methods in Russia
Now consider the situation relevant to Russia. After all, it is in this country that there are diverse views on questions regarding the rental of property. In addition, any income in the Russian Federation is taxed. In practice, only small profits that are not of interest to tax authorities may not be taken into account. But one should not hope for it, real estate in Russia is expensive. Therefore, a tax on its surrender takes place.
How can one act in one case or another? To pay rental tax, there are the following methods:
- Conclusion of a contract for the provision of services with a citizen. In this case, you just have to indicate rental income in the tax return. But this option is only suitable for a one-time service. Otherwise, the activity will be regarded as entrepreneurial.In Russia, you can’t do such things without registration.
- Opening of IP with subsequent payment of taxes. A more suitable method for those who are looking for a stable income.
- Using a patent to lease property. This is a fairly new decision that came to Russia with the law "On Self-Employment". In this case, the tax on the rental of housing as such is not paid. Instead, a citizen buys a patent in advance.
That's all. There are no more options for the development of events. You can, of course, hide your income from property, but this technique will cause many problems in the future.
Payment of personal income tax
Now a little more about each scheme. Let's start with the first method - concluding a lease agreement with a citizen and paying personal income tax at the end of the year. How much will you have to transfer? What are the pros and cons in this case?
What is the tax for renting housing to pay when paying personal income tax? Today in Russia it makes 13% of the profit. That is how much will have to be paid in tax to the state.
Important: a declaration in the form of 3-NDFL is provided until April 30 of the year following the reporting year, and taxes are paid until July 15. That is, in order to report on its profit for 2017, you need to submit reports before 04/30/2018, and pay taxes before 07/15/2018.
This is not a very profitable scenario. Especially if a citizen leases property for a long time. As already mentioned, actions can be regarded as illegal business activities. In this case, you will have to bear responsibility and either refuse to rent out housing or legalize income.
SP on the "simplified"
Tax on rental housing in the Crimea or in any other region of the Russian Federation can be paid by opening an IP. This version of events eliminates many problems. It is advisable to choose the simplified tax system as a tax system.
If a citizen rents an apartment as an individual entrepreneur on USN, it is recommended to choose a tax payment system of the type of 6% of income. In this case, the state will have to transfer only 6% of the profit. At the same time, reporting is laid once a year.
Of the shortcomings, only the need to pay fixed contributions to the FIU can be distinguished. These are additional costs. To date, the amount of deductions is equal to 27 990 rubles.
In addition, if the annual profit exceeds 300 thousand rubles, you will have to pay an additional 1% of the income received in excess of the established limit to the Pension Fund.
This scenario was actively used by people who receive good profits from the delivery of property. But now in Russia the law "On the self-employment of the population" has entered into force. He opened another prospect of paying taxes for renting an apartment.
Kazakhstan and IP
In Kazakhstan, it is possible to legalize income from rental housing in several ways - by paying income tax or registering individual entrepreneurs. Here everyone decides how to act.
Most often, it is registration of IP that receives more attention. After all, after a citizen legalizes income in this way, he will need to pay only 2% of the annual income. Profitable, and there are no problems with the tax authorities. Of the shortcomings can be identified only paperwork in the form of reporting. But if a person does not want to register as an entrepreneur, he has the right to another trick.
Income tax in Kazakhstan
Which one? You can pay rental tax as an individual. This decision implies the absence of serious paperwork. Nevertheless, there are many shortcomings in the payment of income tax by individuals in Kazakhstan. What is this about? How much is the rental tax in Kazakhstan?
The main feature is that entrepreneurs pay only 2% of income, and individuals - 10%. Moreover, reporting must be submitted before March 31. Therefore, it is more profitable for some citizens to register IP. In particular, if the property is planned to be rented for a long time.
Patents in Russia
Is there a tax for renting a home by a pensioner? Yes, this income in Russia is taxed. And this is despite the fact that pensioners are usually beneficiaries at the federal level.
In order not to pay the real tax on the property, you can buy a patent. With its help, a citizen receives the right to conduct this or that activity. Patents are issued for a period of 1 month to 1 year. The cost of the document varies depending on the region of residence of the citizen and the duration of the paper.
In fact, a person pays rental tax in advance. The estimated profit for conducting this activity in a particular region will be taken into account. A very good way to legalize income. A patent is acquired after registration of an IP.
This system is good for those who have several expensive apartments for rent. This is due to the fact that the cost of a patent for rental housing is usually above average. Therefore, it is sometimes more profitable to open IP on USN. For example, a patent in Moscow for an apartment of 75 m2 will cost about 36,000 rubles.
Now it is clear what tax on the rental of housing must be paid in a particular case. How to act? Everyone decides for himself. The main thing is not to hide your income! In Russia, you may encounter the following liability for tax evasion:
- 20% of the debt amount in case of a single violation (by negligence);
- 40% of debt with intentional tax evasion;
- 1.2 rubles per day in the form of a penalty for tax debt;
- imprisonment of up to 12 months (with especially large amounts of debt);
- imprisonment for 36 months (if the income from the property is more than 2,000,000 per year).