Today we will be interested in the tax on renting an apartment for rent. Does he really exist in Russia? How much will you have to pay in one case or another? Is it obligatory to pay with the state or can this profit not be indicated in the tax return? What awaits a citizen evading his tax obligations? Everyone can find answers to all these questions below.
In Russia, the situation with the rental of real estate is very mixed. Laws often state one thing, but people act differently. What is the practice regarding the payment of taxes for the rental of apartments in the country? And what should a law-abiding taxpayer do in order not to be afraid of punishment?
Need to pay
First you need to understand if there is actually a tax on renting an apartment. Is it necessary by law to transfer part of the income received to the state? 
As such, there is no rental tax. Instead, every citizen who earns income in the country is required to pay the so-called personal income tax. This is a personal income tax. They are not subject to state assistance in the form of benefits, pensions and other payments. But any other income of a citizen implies the payment of personal income tax on a mandatory basis.
Country practice
Accordingly, taxes on the rental of an apartment must be paid. Only in Russia quite often it is possible to encounter a different phenomenon. The majority of homeowners do not transfer taxes to the state treasury. Some do it consciously, someone just does not mean that the rental of property is subject to mandatory taxation.
Ideally, every citizen who rents apartments or rooms for rent is required to pay tax. Fortunately, recent changes in the tax system of the Russian Federation have allowed legalizing income in various ways. Depending on the chosen method of action, the size and need to transfer taxes for the rental of property will change.
Methods of legalization of profit
So how to act a person to remain a law-abiding citizen and not be afraid of any responsibility? In Russia, tax evasion is a fairly common crime that can cause a lot of problems. 
So that the tax on renting an apartment for rent is paid officially, and the income is fixed in the Federal Tax Service, you can choose one of the following tactics:
- Pay annually personal income tax. In this case, you have to make payments once a year. No paperwork. You just need to prepare a tax return and submit it before April 30. Nevertheless, if one pays tax for renting an apartment in this way, a citizen runs the risk of falling under the scope of the article “Illegal business activity”. In Russia, entrepreneurship can be considered profit received more than 2 times in the same way.
- Register IP and deduct taxes on the selected taxation system. In this case, it is customary to apply a "simplification". More specifically, the tax payment system in the form of 6% of annual income. Reporting - once a year. Taxes are minimal. In the form of an encumbrance, a citizen has the obligation to transfer fixed payments to extra-budgetary funds.
- Take advantage of the patent. This is a new method of legalizing the profit of a citizen. He came to Russia with the law "On Self-Employed Citizens." The tax on renting an apartment is paid in advance - it is considered the value of the acquired patent. You can buy a document for a period of 1 month to six months, then extend to 12 months.
How to act? Each owner decides this issue.Further, all action methods will be discussed in more detail. Only after that it will be possible to decide how to pay taxes for renting an apartment. 
Personal income tax and rent
Let's start with the option used by some residents of the country. It is about paying personal income tax. How much is he? 13% of the annual profit from the lease of property. This means that a citizen once a year must give 13% of the income received for the sale of property. And no additional costs are provided here.
Personal income tax must be paid before July 15 of the year following the reporting year. In this case, the tax return is submitted to the Federal Tax Service until April 30. No paperwork!
You can pay tax for renting an apartment in the form of personal income tax to people:
- receiving a small income from the sale of property;
- one-time renting an apartment.
In other words, such a system is suitable for owners who do not receive stable income from renting an apartment. If you plan to regularly make a profit from the property, it is recommended to refuse such a reception.
IP and "simplified"
For example, you can register as an entrepreneur with a STS 6% of income and pay only the specified percentage. This technique is suitable for many citizens. Especially for those who regularly profit from the sale of property. 
The tax for renting an apartment after registration of an individual entrepreneur should be made at the same time as in the case of personal income tax. Reporting is also submitted once a year, until April 30. But, as already mentioned, a citizen will have to additionally make contributions to the FIU. They will be described in more detail below. Some apartment owners refuse to enter into IP precisely because of the need for additional contributions. Doing so is not recommended. In fact, fixed contributions are beneficial in some cases.
Contributions for renting an apartment
According to the established rules in Russia, all entrepreneurs annually transfer part of the money to extra-budgetary funds for themselves and their employees. We are talking about insurance and pension contributions.
Today, an individual entrepreneur is obliged to transfer about 28,000 rubles per year "for himself". More precisely, in 2017, contributions to the FIU amounted to 27,990 rubles. This is not very much. But if you add taxes here (even at 6% of annual income), a significant amount comes out for the average resident of the Russian Federation.
Entrepreneurship in Russia has a number of features. For example, if you register an IP, renting an apartment without paying taxes can become a reality.
The thing is that FE on STS can reduce the amount of tax by the amount of contributions to extra-budgetary funds. Accordingly, entrepreneurship will be profitable. Sometimes fixed contributions fully cover taxes. And SP will not have to pay tax on renting an apartment. Everything is legal.
Patent system
The last scenario is the use of a patent to legalize profits from the sale of property. This is a fairly new system; it is not yet very popular in Russia. When buying a patent, a citizen is completely exempted from paying any taxes. 
The cost of the mentioned document in all regions of the Russian Federation will be different. It depends on:
- patent validity period;
- real estate prices;
- region of residence of a person;
- area of property.
Is there an apartment for rent in Moscow? Taxes in the form of patent value in this region are quite high. They are designed for people who get a good profit from renting a house. For an apartment of 75 "squares" you need to pay 36 thousand rubles. And this is only in 2017. The value of a patent will vary from year to year.
Payment of tax for renting an apartment, expressed by the purchase of a patent, is suitable only for people who are constantly renting property for a long term. After all, the cost of the document, as was emphasized, is usually above average. Not everyone benefits from buying a patent.
What to choose
What tax should you pay when renting an apartment? What is the best course of action for a law-abiding citizen?
Experts advise buying patents or registering IP. So a person can not only legalize his income, but also receive the working experience necessary for calculating a pension in the future. It is highly discouraged to use personal income tax payment on an ongoing basis.
So far, these are all scenarios. More in Russia the tax on renting an apartment for rent cannot be paid in any way. Is it worth something for citizens who hide their profits made in this way?
Litigation
Answer definitely will not work. Indeed, much depends on the circumstances. Modern tax evaders have learned to evade responsibility. The Federal Tax Service will have to prove the fact of leasing the property, as well as evidence of the transfer of money to the citizen. There are no these two points - there is no responsibility. 
Some claim that relatives live in the apartment free of charge. In this case, the courts are entitled to demand proof of kinship. Some simply do not enter into a lease, providing accommodation to those living in words. In addition, the Rosreestr only needs to register an agreement concluded for a period of more than 1 year. Therefore, this document is difficult to obtain the Federal Tax Service. In order not to pay taxes on renting an apartment, many enter into an agreement on gratuitous use, but in fact they take money from residents in cash.
With the transfer of funds, things are even more complicated. Especially with cash. In the case of bank transfer, the Federal Tax Service has a chance to prove the fact of transferring money for a rented apartment. But if the landlord does not give any receipts and the calculation is made for cash, it is almost impossible to track the cash flow.
Judicial practice shows that citizens who are especially cunning and well versed in the legislation of the Russian Federation can rent their homes and not pay taxes. And deductions to the FIU also do not, deceiving the state. Not entirely honest, but such is the reality. This does not mean at all that it is possible and necessary to hide the income from renting an apartment. Doing so is not recommended.
Responsibility for tax evasion
What threatens tax non-payment for renting an apartment? Responsibility for a crime can be expressed in different ways. It all depends on the specific situation. 
In Russia, the following scenarios are foreseen:
- a fine of 20% of debt to the state - tax evasion through negligence;
- 40% of the debt in the form of a fine - intentional tax evasion;
- a fine from 100,000 to 300,000 rubles - for debt in especially large amounts;
- 12 months imprisonment - a particularly large amount of debt;
- prison for 3 years - upon receipt of annual income from the rental of an apartment in the amount of more than 2 million rubles.
In addition, interest arises on overdue tax. On the day to the amount of debt in 2017, add 1 ruble 20 kopecks.
It turns out that each owner must pay tax for renting an apartment. There are no exceptions in this area. Pensioners are also not exempt from such deductions. It is necessary to determine the scheme of reckoning with the state and act. Tax on renting an apartment is a duty, evasion of which can cause a lot of problems.