Income from renting an apartment. What tax must a homeowner pay for renting out their apartment? How to record the receipt of funds

If you rent or rent your apartment, the income received from this is subject to taxation. At least that's how it should be in a normal civilized way of doing business. Even if you are not an individual entrepreneur (individual entrepreneur), but just an ordinary person with living space provided to strangers for temporary residence. How the apartment rental tax is calculated and what you need to know when paying it to the tax authorities, we will tell in this article.

How to pay tax on rental income

The legal basis for an individual when calculating tax on income from renting or renting out living space is provided in the Tax Code of the Russian Federation (Article 226, paragraphs 1 and 2, Article 228, paragraph 1). The rental tax formula is as follows:

Personal income tax is equal to the income from renting out the premises for the year, multiplied by 13%

Note. As a rule, owners of housing for rent / rent indicate the price of accommodation, taking into account utilities. At the same time, it should be taken into account that, according to Article 41 Tax Code payment by tenants of utility bills is paid in total amount income received from renting or renting out an apartment. Since it economic benefit, which the homeowner receives (after all, he does not bear the costs of maintaining his property). Therefore, the tax amount is determined from the amount of income + utility bills consumed by tenants.

If tenants pay only for a certain set of services (water + gas + electricity), and the rest is paid by the owner of the apartment, then when registering tax return this is taken into account (see below).

When to pay personal income tax on renting an apartment

From the income received from renting an apartment, a citizen must calculate and pay tax to the budget. The type and amount of payment depends directly on the status of the owner: an individual or an individual entrepreneur.

Let us consider in more detail what tax is paid by a citizen who is not registered as an individual entrepreneur, and what tax is paid directly by the entrepreneur. All data are given taking into account changes in legislation for 2019.

Options for taxing rental income

personal income tax - if an individual rents an apartment or;
Single tax- if the IP is on the "simplified";
Patent - if the IP applies PSN.

The apartment is rented by an individual who does not have the status of an individual entrepreneur

When renting out housing and receiving income from this, individual, who does not have the status of an individual entrepreneur, must calculate and pay to the budget of personal income tax from the income received.

Bid:

Currently, for 2019, the income rate is:

13% - for citizens living in Russia for more than 183 days a year;
30% - for citizens staying in Russia for less than the specified period.

Thus, if you were abroad for more than 183 days a year in the year in which the income from renting an apartment was received, the tax will have to be paid at an increased rate.

Example

Krestyankin A.L. in 2019, he spent only 100 days in Russia. V specified year he received income from the rental of two apartments. Total income from this amounted to 660 thousand rubles. Given that Krestyankin had the status of a non-resident in 2019, he will have to pay personal income tax at a rate of 30%. Thus, the amount payable to the budget will be RUB 85,800:

660 thousand rubles * thirteen %

Declaration of received income

In addition to the obligation to pay tax, a citizen who has received income from rented housing must reflect the income received in a tax return in the form of 3-NDFL and submit it to the tax authority at the place of his residence.

Reporting deadline - until April 30 year following the date the income was received.

There are several ways to file a declaration:

On their own or through their representative (under a notarized power of attorney);
By mail (by sending documents in the form of a registered item with a list of attachments);
Through telecommunication channels with digital signature.

IP on OSN

When renting an apartment, an entrepreneur on OSN must also pay income tax, but, unlike individuals, an individual entrepreneur on general mode taxation during the year must pay advance payments (according to notifications sent by the Federal Tax Service) and may reduce the income received by professional deductions. Ordinary citizens do not have the right to claim professional deductions.

If the declaration is not submitted before May 04, the citizen will be held liable in the form of a fine of 5% of the amount calculated according to the declaration for each month of delay, but not more than 30% in general, and not less than 1,000 rubles.

The apartment is rented by IP on the "simplified"

When renting an apartment, an individual entrepreneur on the simplified tax system pays tax on the selected object of taxation. For the simplified tax system, 2 rates are provided:

6% - the object "income";
15% - the object "income minus expenses".

As a rule, individual entrepreneurs on the simplified tax system, when renting out housing, apply a rate of 6%. It should be noted that individual entrepreneurs using the "simplification" can reduce income on paid insurance premiums for "himself" in full and by 50% if the individual entrepreneur pays contributions for employees.

During the year, individual entrepreneurs must pay 3 advance payments at the end of each quarter and, at the end of the year, calculate tax for the past tax period:

Advances to be paid for 1 quarter until April 25;
For half a year until July 25;
For 9 months - the 25th of October;
In a year until April 30 next year.

Example

Stepanov V.V. in 2019 used the simplified tax system at a rate of 6%. From the rental of housing, he received an income of 660 thousand rubles. Contributions paid in 2019 off-budget funds amounted to 22,261 rubles. At the end of each quarter, Stepanov will have to pay to the budget RUB 17,339:

(660 thousand rubles * 13%) - 22,261

Reporting

The declaration on the simplified tax system is submitted once a year, up to 30 April following the reporting one.

The apartment is rented by IP on a "patent"

When renting out housing to an individual entrepreneur who is on a patent, it will be necessary to pay a tax in the amount of 6% of the imputed income established by law for a certain type of activity.

The amount of potential income is set regulations regions, in particular, in Moscow, the specified income is determined in accordance with the law No. 53 of October 31, 2012. According to this act, the potential income from renting an apartment in Moscow depends on the location of the rental housing and ranges from 210 thousand rubles. up to 10 million rubles in year.

It should be noted that the specified income is calculated only for one apartment. If there are several of them, then the amount, respectively, will be higher.

The term of a patent is from 1 month to a year.

Depending on the period for which a patent is purchased, the procedure for its payment is determined.

If a patent is issued for a period of less than six months, it must be paid before the end of its validity, and if more than 6 months, then in two payments: 1/3 within three months from the date of receipt and the remaining 2/3 before the expiration of the patent .

It should be noted that the cost of a patent cannot be reduced by the paid insurance premiums.

Individual entrepreneurs do not submit reports on the patent.

What to choose to pay less

Let's compare all three of the above situations and determine in which status a citizen will have to pay the least.

Initial data:

Listyev S.V. in 2019 rented out his apartment in the Bibirevo metro area (Bibirevo municipal district) and received an income of 654,600 from this.

As an individual(without registration as an individual entrepreneur) amount of personal income tax payable to the budget will be RUB 85,098 (654 600 * 13%).
At application of the simplified tax system"income"(only for individuals registered as individual entrepreneurs) the amount of tax paid for the year will be RUB 62,477(654,600 * 13%) - 22,261 (mandatory insurance contributions to the PFR and the Compulsory Medical Insurance Fund).
Patent cost(also only for individual entrepreneurs) for a year will be: 30,000 thousand rubles. + 22 261 rub. insurance premiums. Total: 52 261 rub.

As can be seen from the example, the most beneficial in this situation would be the acquisition of a patent for the activity of renting an apartment, but here it must be remembered that the imputed income directly depends on the location of the property being leased, and if, for example, the apartment is located in the Central Administrative District, then the tax will increase many times. For each situation, it is necessary to carry out a separate calculation, and our online lawyer on duty is ready to help you with this.

Renting out a home is not as profitable as it might seem at first glance. The average income is 4-7% per annum of the cost of the housing itself, belonging to the segment of economy and comfort classes. The annual return can be calculated as follows. The monthly cost of hiring must be multiplied by 12-13% of NDF, the result obtained multiplied by one hundred and divided by the sum of the purchase price and additional investments.

To evaluate the profitability of renting an apartment after buying it, you need to act as follows:
For example, you purchased a two-room apartment near the station for six million seven hundred thousand rubles, which does not require repairs. In order to rent it out, you need to purchase furnishings and household appliances (washing machine and refrigerator - 26,000, kitchen and stove - 45,000, furniture - 140,000). The total is 6,911,000 rubles. Such an apartment can be rented for about 45,000 per month. It remains to make calculations: (45,000 X 12 - 70,200) X 100 / 6,911,000 \u003d 6.8% per year. Additionally, you should take into account the property tax and utility bills.

When renting out housing, there are certain risks of unplanned expenses and costs. Unforeseen expenses, as practice shows, arise due to the dishonesty of the guests. The owners bear the biggest losses in the event of the sale of the apartment by the guests to third parties under false documents. Unscrupulous guests can also sublease the apartment without notifying the owners of the apartment, or let additional tenants into the apartment. Often there are situations when tenants simply do not pay not only rent, but also utility bills, leave bills for telephone conversations, and then suddenly move out.

To avoid this kind of trouble, everything must be clearly stated in the lease agreement. Based on this document, you can prove your rights in court.

How to correctly evaluate the rental of an apartment

To estimate the cost of renting an apartment, let's look at the parameters that affect the price determination. There are four in total:

1. Location, infrastructure development, proximity to metro stations: the closer to the city center, the higher the rent.

2. Road traffic situation. Undoubtedly, near the main transport arteries of the city, apartments are more expensive.

3. Technical characteristics of both the apartment itself and the house in which it is located. The presence of repairs and the relative "youth" of the house significantly increase the cost of rent. The layout of the apartment is also important. High demand for one- and two-room premises has led to high rental prices. For example, two-room apartments

4. Home improvement. Apartments with minimal equipment belong to the economy class and are much cheaper than elite ones.

Student housing is considered the cheapest. Its cost varies between 20-25 thousand rubles; Two-room economy class apartments can be rented from 35,000, business class - from 50,000, premium - from 70,000. thousand. In Zheleznodorozhny, Balashikha, Mytishchi near Moscow, you can rent a one-room apartment for 13,000 - 15,000, in Odintsovo and Krasnogorsk - for 17,000 -19,000.

The seasons also affect the cost of rent. By autumn, when activity begins in the city after summer holidays and visiting students, housing becomes more expensive.

Go to the section to rent an apartment in Moscow - we will guide you on the price, and also help you find tenants.

According to the Miel-Arenda company, an economy-class odnushka will pay off in almost 15 years, while other speakers insist on 8 years. However, everyone agreed that an apartment rentier can receive from 4 to 7% per annum in the economy and comfort class. Yes, it's less profitable bank deposit, but some believe that it is more reliable. Although there is an opinion that the “inflated bubble” of prices and rental rates for metropolitan housing may soon burst. SAID-CHECKED.

SAID

Miel-Arenda experts:

The most demanded product on the rental market in the capital is the economy class. Therefore, it is not surprising that many owners of "extra" housing use this tool to increase their capital.

When buying an economy class apartment and then renting it out, you can count on profitability from 4 to 7% per annum in economy and comfort class;

The percentage of profitability directly depends on the funds invested in housing. Their payback period will be about 18 years. At low percentages and a high payback period, investing in an apartment can still be the most reliable way to save capital.

Miel-Arenda specialists calculated the profitability in the most demanded economy and comfort class segments. They immediately took the "white scheme" for renting out housing. That is, officially under the contract and with payment income tax individuals, namely personal income tax, which is 13%.

A simplified formula for calculating the annual return on the purchase of an investment apartment (excluding utility bills and property tax) is as follows: monthly rental cost X 12 months - 13% personal income tax) X 100 / (purchase cost + cost of additional investments).

In this case, the company's experts attributed repairs, the purchase of furniture and household appliances to additional investments. We would like to add that new tax for real estate, which is promised all over the coming years, could be a significant additional expense. For example, if, without taking into account possible reduction factors, then according to new calculations, the tax on an economy class “kopeck piece” with an area of 60 sq. m can be about 8.6 thousand rubles a year (for more details, see).

Further, analysts from Miel-Arenda give the following examples:

1. A two-room apartment near the Vodny Stadion metro station (15 minutes to the metro station) can be purchased for 6.7 million rubles. It does not require repairs, but requires minimal household appliances: a refrigerator and a washing machine for 25 thousand rubles, a kitchen for 40 thousand rubles. with a stove, as well as furniture for 150 thousand rubles. In total, the costs will amount to 6.915 million rubles. According to the average cost of renting two-room economy-class housing in the capital, it can be rented out for 45 thousand rubles. per month.

(45,000 X 12 - 70,200) X 100 / 6,915,000 = 6.8% per annum. Almost 7% per annum is the maximum yield that you can count on when renting out housing with minimal investment. Naturally, one cannot do without them, because. You still have to buy something for future tenants.

2. In the second option, investments in repairs will be higher, but the cost of renting an apartment will also be higher. A two-room apartment within walking distance of the Kaluzhskaya metro station costs 12.2 million rubles. Plus a refrigerator and a washing machine for 60 thousand rubles, a kitchen with a stove for 75 thousand rubles, and 250 thousand rubles. - furniture. Total: 12.585 million rubles The cost of renting such an apartment, located near the metro, is today 55 thousand rubles. per month.

(55,000 X 12 - 85,800) X 100 / 12,585,000 = 4.56%. As you can see, the percentage of profitability, depending on the increased amount of investments, is lower here.

According to Miel-Arenda, the payback period of the first apartment is 14.7 years, and the second - 21.9 years. Thus, the average payback period of investments when renting an apartment will be about 18 years. Undoubtedly, the above calculations are very approximate, because they do not take into account utility bills, property tax, possible additional costs, downtime of the apartment, and so on. However, for understanding the general situation with the percentage of profitability in the rental market, they are correct.

“Of course, income from bank deposits some banks are now higher. At the same time, it should be understood that investing in real estate is a different type of savings for the investor. This is an investment in property that cannot be lost due to a bank failure, it will not disappear due to economic shocks. It is also worth considering that real estate in the current market conditions does not depreciate, but, on the contrary, increases in price, so that, if necessary, it can be sold and the price difference can be received as income, ”says Maria Zhukova, First Deputy Director of Miel-Arenda.

CHECKED

Real estate market experts, in general, agree with the calculations, but not everyone is sure that real estate is a reliable way to save capital.

Supervisor Analytical Center Corporation "INCOM" Dmitry Taganov explained that maximum percentage profits can be obtained with the following scheme: buy an apartment, say, "odnushka" in the SAO, which is the most liquid object, then rent out housing until the full return on investment, and then sell it. "On the this moment studio apartment in the SAO costs 5 million rubles, - the expert explained. - Renting it at the average market price for this district - 30 thousand rubles per month - the payback period of investments will be almost 14 years. In 14 years, the cost of such an apartment will be approximately 9 million rubles. In this way, profit under this scheme will be about 13%, which is comparable to the return on a conventional bank deposit. True, he clarified that the owner would have to pay taxes once a year: on property in the amount of 0.1-0.3% of inventory value BTI (before the introduction of a new property tax, which may be higher - ed.) and 6 - 13% of the profits.

Svetlana Birina, Head of the Department of Secondary Real Estate at NDV-Nedvizhimost also noted that buying a home for the purpose of renting out is appropriate if you just need to invest in real estate to save them.

“A special category of landlords are mortgage "borrowers" that make one apartment work for another. In other words, part of the mortgage payments is repaid by renting out housing, and besides, this tool guarantees peace of mind to the borrower in case of trouble at work. And you can rent any apartment: both existing and purchased with the help of credit funds (as agreed with the bank). But according to Svetlana Birina, when dealing with buying an apartment for rent, it is important to remember that investments will pay off after a very long time, so it is more expedient to invest in new buildings to get a quick income.

General Director of the Academy of Sciences DOKI Sergey Shevchenko confirmed the size of capitalization, but "accelerated" the process of payback of housing: "With investments in secondary housing at a normal level of inflation, capitalization is 5-7% per year. For the period from January 1 to October 3, 2012, the capital square meter rose by 4.8% (in rubles). If we add to this rental income at the level of 3 - 5% per year, for example, a studio apartment in panel house at the metro station worth 5 million rubles is rented per month for 30 thousand rubles. Thus, the annual rental income is 360 thousand rubles, and for deduction of personal income tax it turns out 313.2 thousand rubles. or 6.2%. Thus, the apartment brings in 11-13% per year, which means it will redeem itself in 9 years.

In turn general manager Auditing company "Smal and Partners" Svetlana Liliputina noted that the amount of taxation depends on the status of the landlord. “In the general case (individual) this is 13% of the rent plus property tax (today it is insignificant, but it is planned to introduce a property tax, and in this case the tax amount will be much increased), the expert explained. - If the individual is individual entrepreneur(IP), then it pays tax under the simplified taxation system (simplified taxation system) in the amount of 6%, if an individual switched to a simplified taxation system, choosing income as an object of taxation, plus fixed payments to the Pension Fund ( Pension Fund) and FOMS (compulsory medical insurance fund) in the amount of 17,208.25 rubles today. per year (relevant for 2012).

According to Sergey Shevchenko, it is possible to optimize taxation by creating an individual entrepreneur. “Then the USN will have to pay 6% of the rent. That is, the annual rental income, net of taxes, will be 338,400 rubles. or 6.8% per annum. The apartment will bring in total 12-14% per year, which means it will redeem itself in 8 years.

CONCLUSION

In general, the figures are quite optimistic, you must admit, investing in real estate, which, if circumstances are successful, will pay for itself in 8 years, and will continue to generate income - not the worst decision. However, not all experts adhere to optimistic forecasts. “I do not believe that the acquisition of real estate is the most reliable means of preserving capital,” said Svetlana Liliputina. - Unless you decide to buy property abroad, and even then not everywhere. Notice that there is a crisis all over the world, real estate prices are falling. Are we growing? This is a completely unnatural process. Everything is overstated: from the amount of rent to the actual value of the property. Sooner or later, this pyramid will collapse and bury all your savings under it at once.”

Given the upheavals that Russia periodically experiences, such a scenario is not excluded. But in this case, it is worth understanding that not only housing prices will collapse, but the entire financial structure, so as Mark Twain said, "buy land, it's the only commodity they don't make anymore."

Maria Lukina

Last updated March 2019

The real estate market is currently in a recession. Despite this, many owners continue to rent out their own apartments in order to earn additional income.

What documents need to be issued when renting out housing, what taxes to pay, what liability is provided for violators - you will find answers to these and other questions in our article.

How to rent out a property

If you own an apartment (or other residential premises) that you plan to rent out, then you need to know what documents are drawn up, as well as what tax when renting an apartment.

Conclusion of an agreement

Relationships for the delivery of housing are called either hiring or renting.

The agreement between you (the landlord) and the tenant must be in writing in the form of an agreement. There is no strict standard form for the contract, but at the same time, the text must necessarily indicate:

subject of the contract, that is, the dwelling itself. The contract indicates the full address of the property, characteristics (area, floor, number of rooms, etc.), cadastral number;
the amount of the rent and the payment procedure. Describe the amount of payment and the frequency of its payment. As a rule, the employer makes payment every month in a certain fixed amount. It is also possible when rent is determined monthly by calculations (for example, taking into account the inflation index, the dollar exchange rate, the cost of utilities, etc.). When concluding an agreement, the owner has the right to fix the possibility of increasing the cost of rent, but subject to certain restrictions (for example, no more than once a year, and no more than 10%).
details of the parties (passport data, registration addresses, TIN).
date and place of conclusion of the contract.

You can supplement the contract with other information that, in your opinion, is material.

Payment guarantees

It is not superfluous to prescribe the conditions for receiving and returning the deposit and its amount. When renting out housing to tenants, you can require a so-called guarantee payment - payment for the last month of residence (in advance). This money will be a kind of insurance for you in case the employer decides to move out ahead of time and refuses to pay. Also, the guarantee payment is used as compensation for damaged furniture, plumbing and other property. All these details must be included in the contract.

Contract time

It is important to specify the duration of the agreement in the agreement. Such contracts are concluded for a period of 1 month to 5 years, and unless you specify otherwise, it is considered valid for maximum term(5 years). It is advisable to highlight a separate item - how long you rent an apartment and how you can terminate the agreement.

This usually indicates the time in which each of the parties is obliged to notify the other of the planned termination of the agreement. You can also indicate the conditions when you have the right to personally terminate the contractual relationship (systematic violation of payment terms, deterioration of housing, residence of outsiders who are not tenants, etc.).

After drawing up the contract with all the conditions, the agreement is sealed with the personal signatures of the parties. Registration of the contract with a notary is not required.

When concluding an agreement for a period of 12 months or more, it must be registered with Rosreestr. But many owners do not apply to the USRR for registration. then there is a risk of claims from regulatory authorities. In order to reduce the risk, you can conclude an agreement for a period of 11 months. Or for an indefinite period (but then such an agreement can in any case be valid for no more than 5 years).

Transfer-acceptance act

The transfer of housing for use to the tenant is drawn up by an act of acceptance and transfer. It dates from the day the tenant moves in. Scrupulous owners usually indicate in the act the condition of the housing, as well as all the valuable property that is in the apartment and is transferred to the tenant for use. If you come across an unscrupulous tenant, then if you have an act with a detailed list, it will be easier for you to prove the fact of the loss of property. This means that it is easier to return it or compensate for its cost.

Proof of payment

By signing the agreement and transferring the housing to the use of the tenant, you have the right to demand payment from him in accordance with the agreed conditions. It is important to record in writing all the facts of the transfer of money - this will help to avoid possible disagreements. Payment under the contract can be made in two ways:

The employer gives you the money in cash. Each transfer must be issued with a receipt indicating the amount, date and purpose (for rent). Then affix the document with the signatures of the parties. This confirms payment (for the tenant) and receipt of money (for you);
Funds are credited to your bank account non-cash form . This method has a number of advantages: firstly, it is convenient, since there is no need to waste time on a personal meeting, and secondly, payment documents (receipt, payment order, bank statement) are certified by the bank, therefore, they are a much more reliable proof of payment.

Despite the clear advantage cashless payments, tenants prefer to meet with tenants in person and usually in a rented apartment. Under the pretext of receiving money, the owner evaluates the condition of the housing and the trustworthiness of the tenants.

If, in addition to rent payments, you charge the cost of utilities from tenants, then their amount should be indicated separately in the receipt (if bank accounts– require payment by separate receipt). This will help you avoid possible inaccuracies and confusion.

Taxes when renting an apartment: documents, calculations, payment terms

When renting out their own apartment, such activities are subject to taxation. There are several ways to pay tax on renting an apartment. Let's consider each of them and, using examples, determine how to make the payment minimal.

Payment of personal income tax

This method of fulfilling obligations is the simplest, since it does not require the lessor to register and additional documents. All that is needed is to draw up a declaration in the form of 3-NDFL and submit it to the fiscal authority. You can get the declaration form in one of the ways convenient for you:

personally apply for a document at the IFTS at the place of residence and fill it out on the spot according to the model;
download the form on the official website of the tax authority and fill it out at home yourself (Declaration of 3NDFL for 2018), indicate the income code 1400 ;
register on the website of the Federal Tax Service using " Personal Area”, fill out the form in the program and send it by e-mail.

Making a declaration is not a complicated procedure. In the form you need to fill in your personal data (full name, TIN, registration address, etc.), indicate the income received from renting out housing at the end of the year, as well as the amount of the fee, which is 13% of income.

News: renters of apartments will be offered! This is the so-called self-employed tax. The law is being tested in Moscow, the Moscow Region, the Republic of Tatarstan, and the Kaluga Region. If the experiment succeeds, the tax rate will be 4%!

When renting an apartment, it is important not to delay filing a declaration and paying tax.

A completed declaration in the form 3-NDFL for 2018 must be submitted to the Federal Tax Service by April 30, 2019 (for 2019 - until 04/30/2020),
And transfer the tax to the budget before July 15, 2019 (for 2019 - until July 15, 2020).

Example 1

A resident of Tula Sergeev S.L. rents out his own room. Under the contract, employers pay Sergeev 7.320 rubles. per month. In 2018, Sergeev received an income of 87,840 rubles, which he reported to the tax office by filing a declaration. Sergeev must pay a fee of 11.419 rubles. (87.840 rubles * 13%) until 07/15/2019.

IP on USN

Another way to legally rent out housing is to register an individual entrepreneur on a simplified taxation system (STS). This method has both pros and cons. On the one hand, when registering an individual entrepreneur, the amount of rental tax is not 13%, but 6%, plus a fixed annual contribution to the PF in the amount of 29,354 rubles. (since 2019 UST). In addition, you will need to go through the registration procedure:

collect documents (passport, application);
pay a state duty of 800 rubles;
transfer documents to the INFS at the place of registration (in person, by mail or using an electronic resource on the website of the Federal Tax Service);
pay advance payments of 6% of the rent amount every quarter.

If all the documents are filled out correctly and provided in full, then after 3 days you will receive a registration certificate and an entry sheet in the State Register.

for the 1st quarter of 2019 - until 04/25/2019.
for the 2nd quarter of 2019 - until 25.07.2019
for the 3rd quarter of 2019 - until 25.10.2019
for 2019 - until March 30, 2019

It is important to know that in addition to tax, you, as an individual entrepreneur, need to pay contributions to extra-budgetary funds. If you rent housing yourself and do not have registered employees, then in 2019 you will have to pay a fixed amount of 29.354 rubles. All contributions to the funds for 2019 are transferred until December 31, 2019. The amount of contributions reduces the amount of tax at a rate of 6%. And if contributions are paid quarterly, then they will reduce the tax within a year. And if once a year, then the decrease will occur at the time when they are actually paid. The checkout process is simple:

quarterly you pay contributions;
at the end of the year, submit a declaration in which you indicate payments to extra-budgetary funds;
calculate tax at a rate of 6%;
deduct from the amount of tax the amount of the transferred insurance premiums;
the difference is payable by the due date of the advance payment.

Subject to additional costs and registration, this method looks unattractive to the landlord. In order to understand if there is real savings compared with payment of personal income tax, consider an example with the conditions described above.

Example 2

A resident of Tula Sergeev S.L. issued an IP on the simplified tax system and rents out his own apartment. Under the contract, employers pay Sergeev 7.320 rubles. per month. For 2018 Sergeev:

received an income of 87.840 rubles. (7.320 * 12 months);
transferred insurance premiums 26.545 RUB. (this amount was in 2018, respectively, for each quarter - 6.636 each);
calculated the tax according to the simplified tax system, which must be paid quarterly (87.840 * 6% / 4 = 1.318).

Since the amount of insurance premiums that Sergeev transfers every quarter (6.636) is more tax collection 6% (1.318), then the tax can not be paid - the deduction covers it in full.

Let's compare the obtained results with the example of calculating personal income tax: under the same conditions, the total expenses of the landlord-individual entrepreneur amounted to 26.545 rubles, the owner for personal income tax - only 11.419.

Landlord on patent

Another way to legally rent out housing is to apply for a patent. Its essence lies in the fact that when purchasing a patent, you pay the fee "in advance" based on the average possible annual income, which you can potentially receive at the end of the year. This indicator is fixed by law. Its size is determined by the regional authorities. You have the opportunity to buy a patent for a certain type of activity (in this case, rental housing) for a period of 6 or 12 months.

You can buy a patent only after registration of IP. Having in hand a certificate of registration of an individual entrepreneur and an application for the use of PSN ( patent system taxation), go to the tax office at the place of registration. The patent will be issued to you within 5 days, its validity begins from the moment of issue.

PSN, like the simplified tax system, is beneficial for owners who rent not one, but several expensive apartments. That is, they have high incomes. This is because the tax base (potential income) tends to be above average. And although tax law limited the base to 1,000,000 rubles, regional legislators have the right to increase it up to 10 times for IP landlords. For example, owning housing up to 75 sq. m in Moscow, you will have to pay 36,000 rubles.

Liability for non-payment of tax

Above, we described the procedure for formalizing a lease and analyzed how it is more profitable to pay income tax. But few of the owners resort to such a transparent relationship with the state. Many owners rent an apartment without paying taxes, without declaring their income. What then awaits the perpetrators? We will talk about this below.

How to identify the offender

If you rent an apartment and do not pay taxes, then information about such activities can be made available to the authorities. Neighbors often talk about it. If there is noise, guests causing disturbance to the residents of the house, a mess on the floor, then you can be sure:

one of the conscious neighbors will definitely inform the district police officer about this;
similar information can also be obtained from public organizations law enforcement, if any, in your city.

As soon as the district police officer receives information about a possible illegal activities, he conducts a round, interviews tenants, receives information about residents and possible illegal tenants. Then a survey is made of you as the owner, including checking personal documents and confirming the ownership of housing. All information is documented in the form of statements and written explanations. This data is sufficient to confirm the fact of illegal rent. Then the information is transferred to the IFTS.

Another way to identify the violator is the Rosreestr database, where lease agreements are registered for a period of 1 year or longer. But, as we said earlier, the owner can draw up a contract for a period of 11 months. In addition, the laws do not contain a direct requirement to register contracts for up to 12 months.

Arbitrage practice

If the Federal Tax Service has sufficient documentary grounds and evidence of a violation, then the case is referred to the court. Although the tax authority can, on its own check, be held accountable (to charge tax, fines and penalties).

If tax authority no lease agreement

When there are no supporting documents in the form of a contract, it will be very problematic to prove the fact of the lease.
The basis for the accusation in this case is the testimony of neighbors who state that people who are not registered there live in the apartment, and the guests often change.
But the "resourceful" owners prove in court that relatives live in the apartment for free, because this is not prohibited by law.
In this case, the tenant should understand that the court may require proof of kinship. In addition, by deceiving the court, the owner may be punished for perjury.
However, arbitrage practice shows that on the basis of neighbors' "denunciations" alone, it is practically impossible to prove the fact of a lease.

If the IFTS has a lease agreement

The situation is more complicated if the FTS received a completed lease agreement. But even here options are possible, because you still need to prove the fact of the transfer of money. This can be done if the calculations are made using bank payments, and if you receive money “on hand” without receipts, then there is no confirmation of payment in this case. One of the tricks of violating landlords is to draw up a contract free use, that is, there can be no payment under this contract in principle. In fact, the owner receives money from tenants in cash without documents.

Fines, penalties, criminal liability

Although it is difficult to prove the fact of receiving income from illegal renting of housing, such cases still take place. What awaits the violator?

The main state claim is that the owner, having received income, did not give a “share” to the budget in the form of taxes. Therefore, the first thing that the IFTS, which received confirmation of the fact of the lease from the Ministry of Internal Affairs, will require is to pay off the debt on budget collections. To this amount must be added:

Penalty for non-payment of tax. The amount is 20% of the arrears. If it is proved by the court that the evasion was intentional (and in most cases this is the case), then the fine increases to 40%;
Penalty for failure to file a declaration at the rate of 5% for each month of delay. Applications must be submitted by April 30th. If on 09/01/2019 you paid off the tax debt for 2018 in the amount of 3.420 rubles, then you need to pay an additional fine of 684 rubles. (3.420 * 5% * 4 months). In this case, the amount of the fine is limited to 30% of the amount of the debt, but cannot be less than 1000 rubles.
Penalty for late payment tax payment. The indicator is calculated for each day from the last day of payment (established by the Tax Code) to the day of payment after the fact. The penalty is determined by the formula: P = 7.75% / 300, where 7.75 is the refinancing rate of the Central Bank. That is, when paying off a tax debt in the amount of 3,420 rubles, you will need to pay an additional 0.9 rubles. (3.420 * 7.75% / 300) for each day of delay.

For those who have broken the law not for the first time, the responsibility is tougher: the violator will have to pay a fine twice as much as it should be.

Criminal liability

If the total collection debt turned out to be more than 900,000 rubles, then you will need to pay tax. And the court will impose a fine of 100,000 - 300,000 rubles, or the owner may be imprisoned for up to 1 year.
A violator whose debt to the budget will be more than 4 million rubles can also go to jail. If the fact of guilt is proved, then the landlord can be imprisoned for up to 3 years.
In addition, if several apartments are rented out and the owner has not issued an IP, then he may be recognized as an illegal entrepreneur. The annual income of such an owner must be more than 2 million. The punishment is also severe - a fine (from 100 thousand to 300 thousand rubles) or imprisonment for up to 2 years.

As you can see, it is sometimes very difficult to prove the guilt of the owner. But if the court nevertheless proves that you rented an apartment without taxes, then the liability for violations can be very serious.

Example 3

In 2017 Saveliev K.D. rented out his own room unofficially. Savelyev did not file a declaration by 30.04.2018 and did not pay tax in the amount of 4.630 until 07.15.2018. The court proved Savelyev’s offense, he paid the fee on 09.30.2018. In addition, a fine for non-payment, a penalty for late payment, and a fine for failure to file a declaration were withheld from Savelyev. Let's calculate each amount:

The penalty for non-payment is 926 (4.630 * 20%).
The penalty for each day of delay is 1.62 (4.630 * 10.5% / 300). For 77 days (from 07/16/2018 to 09/30/2018) Saveliev will pay 124 (77 * 1.62).
Penalty for failure to file a declaration - 231 for each month (4.630 * 5%). Savelyev overdue 5 months, so he will pay 1.155 (231 * 5 months).

Thus, Savelyev will pay 6.835 (4.630 + 926 + 124 + 1.155) to the budget.

Question answer

Question:
If the landlord has issued an IP on the simplified tax system, should he keep track of expenses?

Answer: No, if he applies the 6% rate of income. In the event that an individual entrepreneur works at a rate of 15%, then accounting must be kept. This is because the calculation tax base determined by the formula "income minus expenses". Practice shows that most landlords issue IP at a rate of 6%. This is beneficial, since the owner does not have employees and does not incur significant costs for services and materials that need to be taken into account.

Question:
The landlord has a rental income of over 300.000 per year. Does his tax rate change?

Answer: No, the rate remains the same. But in the case when, at the end of the year, you managed to receive an income of more than 300,000, then you additionally need to transfer 1% of the income to the PF.

If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article, if a similar question has a detailed answer, then your question will not be published.

111 comments