If you did not pay taxes on income from renting apartments and tenants or even neighbours are afraid that you will tell the tax office, you need to consider some nuances. First, says the managing Director of “MIEL-rent” Maria Zhukov to report their income in this case, up to 30 April of the following year, not right now. So it must be a very protracted conflict with tenants. Second, renters will be very difficult to prove the fact of receipt by the owner of money, especially if they were passed from hand to hand and no receipts receipt (the receipt must be clearly stated that this money for the rent at a specific address). Even if it was a electronic transfers, without specifying the purpose of payment, you can challenge the transfers in court, said Zhukov. However, not to worry and not to break the law, it is better to legalize its activities, the expert underlines.
Options for how to do it several. Can until the end of April next year to submit a Declaration of income and pay the tax. You can become an individual entrepreneur or self-employed citizen.
the First option is appropriate if the rental income is ad hoc, says expert projects “Zhilfin and Finsoc” of the Ministry of Finance of the Russian Federation Olga Daineko. The tax rate in this case is 13%. But the landlord will have the right to receive tax deductions – standard, social, or property.
“the Whole amount of tax on rental income can be offset by tax deductions. Therefore, calculate carefully which option is more profitable,” – said the expert of the National center for financial literacy, a consultant for financial literacy project Verifikasi.Russian Svetlana Efimkina. For example, you can recover 15 600 rubles a year for the education of themselves or family or 260 000 for the purchase of housing.
If a citizen rents a lot of areas for long periods, non-residential premises, it makes sense to register as an individual entrepreneur, said Daineko. It also makes sense to consider the option to those who donate expensive housing or more objects. Under the simplified taxation system, which applies the IP, the tax rate will be 6% or 15% (if you selected the system of “income minus expenses”). You can also use the patent system, the value of a patent depends on the region and potential income.
options simplified tax system for landlords more suitable option at the rate of 6%, says Efimkina. “In this case it is not necessary to collect documents regarding expenditure, the more that spending is not always possible to confirm. For example, the pipe started leaking, have you called a plumber friend and pay him in cash – no evidence, he will not,” says Efimkov��and. It should be noted that, in addition to income tax, IE the obligation to pay fixed contributions for compulsory pension insurance (32 448 rubles per year) and for compulsory medical insurance (8426 rubles per year).
an Individual entrepreneur shall keep records and submit reports drew attention to the expert NCFG, consultant in financial literacy project Verifikasi.of the Russian Federation Nina Sufficiency. “In some cases requires a personal visit to a tax or other government Agency. Regular submission of reports can also result in additional costs for the conduct of its Affairs. To stop the activities as an individual entrepreneur required an application to the tax authority. While registration as an individual entrepreneur is not stopped, the citizen is obliged to report on its activities, to submit declarations, reports, even if they have not actually earned income,” – said in Sufficiency.
the best option for the average landlord, agree experts – to become self-employed (currently available in 23 regions, with July, the list will expand). If apartment rent of physical persons, the tax shall be at the rate of 4% of income, if the individual entrepreneur or legal person – the tax rate will be 6%. The same rate is 6% – will be in the delivery of housing for rent through an aggregator (because the money will come from the organization). Rent non-residential premises self-employed are not allowed.
“the Part of taxes goes to Fund Medicare, so self-employed are entitled to free medical care in accordance with the law. Contributions for pension self-employed pay only voluntary,” adds Efimkina.
the Advantage of self-employment is that there is no complex reporting – all activity is processed and maintained in a simple mobile app that everyone will consider, said Sufficiency. The tax must be paid once a month, filing a return is not required. It should be borne in mind that the maximum self-employed income for the year must not exceed 2.4 million rubles. “Dividing by 12 months, will receive 200 000 rubles Is a significant sum for rent of residential premises”, – said the expert. When tenants received a fee – it is necessary to fill in the mobile app two lines: who provided the service and what amount is received. Check it is not necessary to print, it automatically sent at the specified email address. The amount of tax deemed the tax authority, and the notice about it will appear in the app. Another benefit of this tax regime – does not require taking any action in case the activity is terminated. No income – no tax – no statements.
“the Main disadvantage of self-employment is that the application of the system shall not automatically generate the pension and social insurance for accidents. But this does not preclude their voluntarytion formation”, – said the expert. In addition, self-employment does not preclude the employment contract, where the employer will be paid pension and other contributions.
