What are the taxes for renting an apartment (housing)? Residential rental: in search of maximum profitability Profitability from renting an apartment

According to the law, the owner, renting out personal living space, is obliged to pay tax to the state. Today its rate is 13%, but next year an increase is possible.

Taxation applies to all persons, both natural and legal, who make a profit.

Accompanied by the receipt of material benefits.

Therefore, the owner must pay tax in the amount of 13% for individuals or 6% for individual entrepreneurs.

It is mandatory to draw up and register if the premises are rented for more than 12 months.

Having agreed on the transfer of the right to use the apartment or house to the tenant, both parties to the transaction must secure it in a written contract.

Renting and hiring should not be confused, since in both cases different types of contracts are drawn up.

The sides are referred to as the landlord and tenant. This agreement provides further accommodation in the premises of the individual-employer and members of his family, for example.

When drawing up a contract, it is necessary to take into account possible difficulties, controversial points. There must be a description of the property located in the premises, its appearance, the conditions for resolving disputes, terminating the transaction, and so on.

The completed contract must be registered. This procedure is carried out FTS and city ​​administration.

For this you need documents:

• , for housing;
• civil passports of the parties to the agreement;
• to the premises;
• 3 copies of the contract;
• landlord's statement;
• power of attorney, if the actions are not performed by the owner;
• receipt paid .

Registration takes a little more 2 weeks. You can submit a package of documents yourself, send it by a valuable letter with a list of attachments or online.

If housing will be rented for a period of less than 12 months, the contract may not be registered (Article 609 of the Civil Code of the Russian Federation).

Calculation of personal income tax from the owner when renting out housing

Whether registered or not, the owner must pay tax to the state budget, because it makes a profit (object of taxation).

To determine the amount to be paid, a monthly payment must be specified in the contract.

This is done once a year. The deadline for paying personal income tax in 2015-2016 is set until May of the year following the year in which the apartment was rented out.

The declaration is accepted by the tax office at the place of residence of the owner of the housing. The current tax rate is 13% .

If the tax is not paid, the tax authorities can fine the owner for a large amount.

The owner of the apartment makes the calculation of the tax on his own. The declaration form must be taken from the same Federal Tax Service.

When calculating the amount, the following nuances must be taken into account:

Employees of the Federal Tax Service will provide the owner of the premises with details for payment.

The amount of tax is calculated according to the following formula:

H \u003d A * C * 13%,

H- the amount of tax payable;
BUT- rent (specified in the contract);
With- the number of months in which the apartment was rented out;
13% - tax rate for 2015.

If the apartment is leased specifically, that is, to a legal entity, the landlord himself must withhold the tax. It just adds 13% to the rent. The state appoints him as a tax agent in such relations.

The procedure for paying personal income tax on income from the rental of housing

After filling out the declaration and attaching the contract and personal documents to it, visit the tax office. Ask employees for bank details.

You can make a payment and through the post office. You can also pay for the completed receipt practically through any bank online from your bank account.

You can pay the tax once a year or by making advance payments within 12 months. The main thing is that by May of the current year following the reporting one, the owner has fully paid off tax fees.

If the owner is registered as an entrepreneur, then he is also required to submit a declaration to the Federal Tax Service. However, in addition to tax, insurance payments to the Pension Fund of the Russian Federation, which exceed 30 thousand rubles per year.

When using a patent, an individual entrepreneur pays its cost and 50% insurance payments.

Is the tenant subject to taxes and fees?

The person renting the premises does not pay taxes.

His only obligation is to pay the rent to the landlord on time and in full. If the contract contains a clause on necessity, this also becomes mandatory for residents.

An exception is the case when the text of the contract itself states that the tax must be paid by the tenant.

Then, the company is a tax agent of its employee and pays tax instead of the owner of the premises, but at his expense.

Consequences for the homeowner in case of refusal to register the contract and non-payment of tax

If the property is leased for more than one year, contract must be registered.

The amount of tax can be significantly reduced by registering as an individual entrepreneur. When an entrepreneur chooses a “simplification”, then his duties include paying for everything 6% of the received profit.

If it is made without registration of the contract and, accordingly, without paying tax, the owner will be punished.

Of course, sanctions will be applied only if the Federal Tax Service somehow becomes aware of this fact.

If the declaration has not been submitted, and the tax has been paid, the owner faces a penalty - a penalty of 5% of the amount of profit specified in the declaration for each month of delay (Article 119 of the Tax Code of the Russian Federation).

If even after the fine the owner does not pay the tax, then the penalties will increase by another 20% of the amount not included in the budget. The minimum fine is 1000 rubles.

In addition, even criminal liability for tax concealment can be applied to the owner of the apartment. It occurs in the event that taxes are hidden on an especially large scale ( over 600 thousand rubles), which the owner had to pay up to 3 years.

Article 198 of the Criminal Code of the Russian Federation determines the amount of the fine in this case - 100-300 thousand rubles. An alternative option is forced labor for up to 12 months, arrest, imprisonment for up to one year.

However, in order to recover the actual tax and / or fines, the tax office must prove in court the fact of illegal rental. In practice, such cases are rare.

Even if an employee of the police or the prosecutor's office comes to the apartment and is interested in the people living in the housing, it is very difficult to prove the fact of hiring.

Residents often introduce themselves as friends, relatives, and acquaintances.

Documents confirming the transfer of money, often no one draws up, limited to oral agreements.

If, nevertheless, the landlord does not want to pay the tax, you should not limit yourself to an oral agreement.

more expedient enter into a contract for gratuitous use, which guarantees at least the safety of the property and the premises in their original form.

Otherwise, the owner may not receive payment, find a debt or broken furniture in the apartment.

Video: How to calculate rental income tax?

The program explains what tax obligations the owner-tenant has to pay.

It is discussed in what amount and in what time period personal income tax is paid on rental income, how the procedure for filing a tax return and the actual payment of tax takes place, how the owner minimizes the amount of tax payable.

Housing in Moscow is so expensive, and the yield from renting apartments is so low that it can justify the investment only after decades

Text: Nadezhda Nikolaeva

For Russians, the purchase of real estate has always been considered a reliable investment of free funds. Indeed, 5-10 years in a growing market, it was a profitable asset for investors. However, now, when the fall in real estate prices is replaced by stagnation, and developers no longer dream of rising prices, such a purchase is very risky. And if you take into account the new rules for calculating tax on resale, the investor may be at a loss.

Currently, investors are left to rely only on rental income - the funds that can be obtained from the rental of housing. Portal "Elitnoe.RU" decided to find out from representatives of real estate agencies whether it is justified to buy an apartment specifically for rent or the market remains with non-professional landlords.

Director of Elite Real Estate Department Est-a-Tet Anna Karpova

– Profitability from the rental business in high price segments, even during the period of market growth, looked rather modest. If compared with European cities, then in some the yield from renting reached 7-8% per annum. In the "fat" years in Moscow, this figure did not exceed 5% per annum. To date, the yield of expensive rented apartments varies within 2-4% per annum, and the payback period is from 20 years.

It is impossible to call the rental business in the premium and elite segment profitable

To calculate the yield, some ideal formula is taken - the purchase price is divided by the average rental rate. In total, with the payment of utilities, all expenses for maintaining an apartment per month can reach up to 80 thousand rubles. For example, the payback for a three-room apartment is about 35 years. Thus, it is impossible to call the rental business in the premium and elite segment profitable, but it is a stable monthly income.

Now there are almost no buyers of new buildings on the market who are firmly convinced that they will rent out the purchased apartment and engage in professional rental business. Most of our clients decide how they will use the property already when they receive the keys - whether they will live there themselves or settle adult children, resell or rent it out.

Point Estate Managing Partner Pavel Treivas

– Before the crisis, the practice of renting out was much more widespread. Today, there are practically no people willing to invest in an unstable and low-yielding business. Over the past two years, the private rental business has lost a lot of its profitability in all market segments. The rate of return from 7-8% in 2007 has now dropped to 3-4%. And if we take into account downtime (the time when the apartment is left without tenants), which happen if the owner overestimates the rental rate, then it drops to 2-3%.

It should be noted that over the past two years in the elite segment of the rental market, all payments have been made in rubles. And if earlier the owner, renting an apartment for 5 thousand dollars a month, received 155 thousand rubles, today he continues to rent it for 155 thousand rubles a month, but his income is only 2.4 thousand dollars.

The risk of investing in the purchase, repair and promotion of your property, and then being left without tenants, is very high

The situation is aggravated by an overabundance of offers from owners who want to rent out housing. Today, an apartment is also being rented by investors who are waiting for the market to start growing and real estate can be sold at a higher price. However, there are quite a lot of people on the market who rent apartments that they inherited, for example, from their grandmother. They do not conduct any real estate transactions in order to increase its profitability, they do not buy, sell, do not “play” on market price fluctuations, they simply receive a small stable rental income. Therefore, the risk of investing in the purchase, repair and promotion of your property, and then being left without tenants, is very high.

Director of the Department of Elite Real Estate "Metrium Group" Ilya Menzhunov

- The rental market is in a deep crisis, over the past year the average rate has decreased by 15%. As a result, the yield from renting, for example, in the economy class does not exceed 4-6% per annum. And the high-budget segment is suffering due to the contraction of effective demand and sanctions, which forced many Western companies to stop cooperating with Russia.

In the current realities, a bank deposit is a more profitable investment

International firms began to recall their employees, namely expats formed the backbone of the tenants. The same applies to domestic businessmen and top managers from the regions who rented apartments for business trips. As a result, investment demand also decreased.

In the current realities, a more profitable investment is a bank deposit, the yield of which varies from 7% to 12%. Therefore, as a rule, apartments for rent become a conservative investment aimed at saving rather than increasing funds. And, as a result of the current situation, the share of investment transactions today does not exceed 10%.

TWEED General Director Irina Mogilatova

– In the elite segment, no more than 5% of buyers buy apartments with an eye to renting out. The motives of such clients may be different. For example, we had a client who bought several apartments in Moscow and went to live abroad. Her mother, who remained in Russia, lives on the money from the rent. It happens that real estate is purchased for future use by young children, and so that the apartment does not stand idle, it is rented out. I would compare the rental business to a bank deposit. Although, of course, the payback of the rental business is quite long. For example, if you rent out a $1 million home and earn $60,000 a year, it will take about 20 years to recoup the investment. On average, the payback period for elite companies is from 10 to 15 years.

Elena Kulikova, Director of Savills Leasing Department in Russia

– Most of our clients-landlords are owners who consider investment for rent as a certain stage that solves their current issues: savings, investments for further resale, temporary renting of apartments purchased for themselves, children or parents, etc. Over the past four years, the market average rate of return on high-budget apartments for rent has decreased by 1% and now stands at 4% per annum. At the same time, we are talking about enlarged "estimates", that is, without taking into account taxes.

Managing Partner of the Academy of Sciences Spencer Estate Vadim Lamin

- In my opinion, a special for rent is now completely unprofitable. Of course, if a successful version of an apartment has turned up, in which, for example, children will settle in five years, then why not, or approximately similar options. The fact is that in order to get at least a 5% profitability, you need to try very hard, optimizing the process.

Moreover, the situation is getting worse - rental rates, at least, do not grow, unlike utility bills and taxes. Recently, business and the elite segment have significantly dipped. First of all, because of the fall in effective demand. Fat times, when 10-12% profitability was the norm, have long and, it seems, irrevocably gone.

– Today, the share of investment purchases has slightly decreased in all segments. At the end of 2014, in the mass segment, the share of investors could reach 40%, now it is about 14% in the business class, and 33% in the economy and comfort class. At the same time, it is difficult to single out the share of those who intend to put it into operation and who intend to rent it out.

Only those who inherited the apartment remain in the black

Rental yields are falling. This was affected by a decrease in the general solvency of the population during the crisis - someone lost their job, was forced to move from Moscow to the region or return to the regions, and so on, that is, there were fewer potential tenants. There is no way to fully include the cost of paying taxes (purchase of a patent or personal income tax) in the rental rate - this can alienate the majority of tenants (primarily in the mass rental segment, of course).

Everyone is well aware that at the moment the real estate market is in crisis. But still, the majority of apartment owners still rent out their living quarters to tenants - for them this is another source of income. So how exactly is the tax for renting out an apartment calculated? What is the responsibility of violators? Let's discuss this in more detail.

How is a property rented out?

If you own a home and want to rent it out, you must follow the following order.

Conclusion of an agreement

Based on the provisions of legal requirements, the agreement between both parties must be formalized in writing - as a contract. There is no strictly defined form, but it should consist of:

1. The subject of the agreement - that is, apartments (rooms). The agreement must contain an indication of the full address.
2. Order of calculations. This column includes the amount of payment and the timing of payments. Most often, the tenant pays monthly (but quarterly payment is also possible). The amount must be fixed. You can also calculate the rent thanks to the calculations.
3. Details of the parties (personal data, registration address, TIN).
4. Dates and places where the agreement is made.

It is possible to include other information in the contract - if they are important to you.

How long can such an agreement last?

Be sure to write down the time period of its validity in the contract. As a rule, they are concluded for a period of 30 days to 5 years. If the term is not specified, the maximum term of 5 years will be taken into account. Therefore, this moment must be clearly spelled out.

Specify the conditions for early termination of the contract.

After the contract is drawn up, both parties must put their signatures. After that, the document becomes legally binding. Nothing needs to be notarized.

If the agreement is long-term, it will have to be registered with Rosreestr. If this is not done, the controlling authorities may become interested in you. If you want to avoid paying taxes, sign an agreement for 10 months.

An act reflecting the acceptance and transfer of housing

When transferring housing under a lease, an appropriate act is mandatory drawn up. It should have the date the tenant moved in. It is better to indicate everything that is in the living quarters - to protect your interests.

Proof of payment

After signing the agreement and transferring the housing to the use of the tenant, you have the right to demand payments from him (based on the indicated conditions). It is best to record each transfer of funds in writing - this way you can avoid various disputes. Payment under the agreement can be as follows:

1. The tenant gives you the amount in your hands. Any such transfer must be executed with a receipt. It indicates the amount and date, then both parties must sign it. Thus, the following fact is confirmed: the tenant paid, you received the money.
2. There is an option with the receipt of money to your current account in the form of a bank transfer. This option has certain advantages: you do not need to allocate personal time and meet with the tenant, a banking institution is responsible for certifying payment receipts and orders - in other words, this option is much more reliable than a receipt.

It must be said that the obvious advantages of non-cash payments do not matter: the owners prefer to drive up to the tenants personally (to their housing). At the same time, they check whether everything is fine with their property.

In addition to rent payments, tenants are required to pay for all types of utilities - this must be reflected in the receipt. Thus, you will avoid errors in calculations.

Tax on renting an apartment: all about documentation, calculations and time intervals of payment

If you decide to rent out your own apartment, you will have to pay taxes. There are a variety of taxation options for renting an apartment - now let's talk in detail about the most basic ones.

What are the taxes on renting out an apartment?

Payment of personal income tax

This method is the most convenient, because in this situation the landlord does not have to register anything. No additional documentation needed. A declaration is simply drawn up using a special form. This is followed by its submission to the fiscal authority. A special form can be taken in the following ways:

• By self-applying for a form to the tax authority at the place of residence. To fill it out, use a special sample - it will be provided to you on the spot.
• There is an option to download the form using the official website of the IFTS and fill it out yourself.
• The last way is to register on the website of the Federal Tax Service, fill out the form through the "personal account" and send it by e-mail.

It's not that hard to write a declaration. You reflect your personal data in the document, indicate the income received from renting an apartment. Prescribe the entire fee - 13%.

In this procedure, the most important thing is the timely filing of the declaration and payment of tax:

1. A completed document in a special form for 2017 must be submitted to the tax authority before April 30, 2018.
2. The tax must be paid before July 15, 2018.

IP on USN

Another option for the legal rental of housing under a rental agreement is the registration of an IP using the simplified tax system. This method has both advantages and disadvantages. It seems that you will have to pay not 13%, but only 6%. But in this case, you will need to pay a fixed amount to the Pension Fund of the Russian Federation every year - 23,000 rubles. It will also become mandatory to go through the registration process, and this:

• collection of documentation (identity cards, applications);
• payment of state duty 800 rubles;
• sending documentation to the tax authority at the place of the registration process (by any method - whichever you prefer);
• quarterly payment of advance payments - 6% of the rental amount.

If the documentation is filled out correctly, after 3 days you will be issued a registration document and make an appropriate entry in Rosreestr.

After that, we do everything as mentioned earlier - we fill out the form for the simplified tax system, we calculate the fee (only now at a different rate). Transfer of money to the budget - by quarters.

Income from renting an apartment involves the payment of both a standard tax and a contribution to an extra-budgetary type of organization (if you are an individual entrepreneur). If housing is rented by you personally - without registering the working staff, you will have to pay 23,153 rubles. Any contribution must be transferred before the end of the year - by December 31st. After an equal quarterly payment of contributions, a reduction in the tax amount is possible. The rate will be 6%. Tax deductions for renting an apartment are carried out as follows:

1. Quarterly dues.
2. Submission of the final declaration reflecting all payments transferred to extra-budgetary funds.
3. Tax calculation using 6% rate.
4. The transferred insurance premiums are deducted from the amount of taxes.
5. The difference must be paid according to the same scenario as the advance payment.

Given the huge amount of costs and the registration process, this option can hardly be called profitable for the owner of the premises.

Landlord on patent

The tax for renting out housing can be paid as follows - by issuing a patent. The nuance in acquiring a patent is in the “advance” payment of the fee. In other words, the potential annual profit is paid. This option is expressly provided for in the law. Russian Federation. The size is determined by the local administration. You can purchase a patent for any activity. It is valid for six months or a year.

The acquisition of a patent is possible only after the IP is issued. Next, go to the local IFTS. The issuance of a patent will take no more than five working days. It will take effect from the date of issuance.

PSN can be used by apartment owners who rent out not one, but a certain number of residential premises. In other words, those who earn a lot. The nuance is this: the tax base (probable benefit) often has a higher rate. And although the size of the base was limited to 1,000,000 by the legislation of the Russian Federation, local authorities have the opportunity to increase it 10 times for those who are individual entrepreneurs.

Renting an apartment without paying taxes

There are a variety of options for how not to pay tax on renting an apartment.

For example, it is possible to transfer an apartment under a lease agreement for a period of time less than one year - this is the easiest option. This will require proper drafting of the contract.

The first feature that needs to be taken into account when drawing up this agreement is that it must be registered with Rosreestr. This will be needed in the situation if the contract is long-term. After submitting an application for the registration process, you should expect the transfer of your personal data to the tax office. Thus, you will be liable for an annual payment of 13% of the total profit.

This situation is solved in a rather simple way - a lease agreement is concluded for 8 months. And that's all, the tax for renting out housing is no longer required to pay.

Write the following in the agreement:

1. The date on which the contract was drawn up.
2. Personal data of both parties.
3. Lease period - no more than 11 months.
4. The amount and procedure for the transfer of funds.
5. What are the obligations and rights of each party?
6. What penalties will be imposed if the points are violated.
7. How can the payment amount change?

As you can see, in order not to pay tax on renting out housing, there are options.

How else can you avoid paying

In several ways:

1. The above mentioned - the conclusion of an agreement for 363 days. This time period is the maximum for rent.

Many owners of residential premises insure themselves by signing an agreement with the client, the term of which is 10 months. No.

An important point - the time period of the agreement must be less than one year.

2. Conclusion of an agreement on the use on a free basis. This is another way to avoid clashes with supervisory authorities.

It reflects the same requirements as in a regular contract between a landlord and a tenant. With one exception, they do not reflect a specific amount, since such a document makes it possible to live in an apartment without paying anything. In such a situation, neither law enforcement agencies nor the tax office will catch the landlord on receiving money from the tenant. That is, they will not accuse a person of hiding their own income.

But this method, which allows you not to pay tax on renting an apartment, is a serious risk. If the payment is discussed verbally, there is a chance of running into a tenant - a fraudster.

3. You can destroy all documentation.

The declaration is submitted to the tax authority from January to April. When this period of time ends, simply destroy the documentation and enter into a new agreement.

4. It is possible not to conclude an agreement with the tenant.

There is no signed agreement - it means that there are no funds. In other words, the owner of the dwelling simply does not have debts to the state. But this is a very risky option - and not only for the landlord, but also for the tenant. In such a situation, no one can guarantee payment and the implementation of such agreements.

Now you know perfectly well not only how to pay tax for renting an apartment, but also in what situations it can be avoided.

What kind of liability is possible in case of non-payment of tax

Earlier, we described the procedure for formalizing a lease agreement and carried out a comparative analysis of which tax on renting an apartment for an individual would be more beneficial specifically in your situation.

But everyone is well aware that only a few owners of residential premises interact with the authorities on a legal basis. A huge number of owners are trying to hide their profits and the very fact of renting. Such hosts in no way prescribe the benefit gained on the form. What is the risk of violators of the legislation of the Russian Federation in such a situation?

How violators are identified

Leasing a dwelling by an individual and not paying taxes can be disclosed by the public authorities with the help of neighbors. If the tenants make noise, interfere with the rest of the residents of the house, make various disturbances in the entrance, you can be sure of the following:

• Any conscious neighbor will report the situation to the police without fail.
• Even such information can be transferred to the authorities by public institutions responsible for ensuring order (of course, if they exist).

Immediately after receiving information about potential illegal activities, one should expect his arrival. He will interrogate all the neighbors, find out who lives where. That is, it will calculate potential illegal tenants.

After that, the owner of the premises is called for a conversation. His personal documentation and rights are being checked, confirming that he is the owner of the home. All information is reflected in the form of statements and explanations in writing. If this information is sufficient to prove the illegality of renting out housing, the information is transferred to the local tax authority.

Another option for identifying an offender who does not pay tax on renting an apartment is to use the Rosreestr database. It is in it that the registration process of lease agreements is carried out, the time period of which is more than one year. At the same time, as we have already said earlier, the homeowner can conclude an agreement for a shorter period of time - for example, for 10 months.

Important point: neither the federal law, nor the Civil Code of the Russian Federation prescribes the mandatory registration of a lease agreement.

A few words about what is said on this issue in judicial practice

If the Federal Tax Service has serious documentary grounds indicating a violation, the case is transferred to the court.

If the tax office does not have a lease agreement

If representatives of the tax organization do not have supporting evidence - that is, the lease agreement itself, it will be difficult for them to prove that the lease actually exists.

The basis in such a situation for the prosecution put forward the following - the testimony of neighbors. The latter say that there are citizens who do not have a residence permit there. Frequent change of tenants reported.

Many "enterprising" owners of residential premises in such a situation often state the following: there are relatives in the premises, and they have every right not to pay for accommodation (that is, everything is within the law).

But then the owner of the apartment must be prepared for the fact that the court will require to prove the fact of kinship. It is worth noting such an important nuance: deceit in court is a possible responsibility for giving false testimony. So this is not recommended.

And, despite all of the above, the provisions of judicial practice report that the "denunciations" of neighbors almost never become evidence of the fact of rental housing.

If the tax office owns the lease agreement

This is a more difficult situation. But here too there is different ways behavior, since the fact that the funds were transferred has not yet been proven. This can be done in case of receiving money transfers on cards. If a person receives money “in cash”, payment for renting an apartment in such a situation does not confirm anything (there should also be no receipts). As a rule, offending landlords always try to formalize a gratuitous use agreement. In other words, you don't have to pay anything for it. In fact, the owner of the premises receives money from tenants immediately - that is, in cash. There is no documentation for this situation.

Imposition of penalties, fines. Bringing to criminal responsibility

And although it is sometimes not so easy to prove that a person makes a profit by illegally renting out a dwelling, such situations do occur. What should the perpetrator be prepared for?

The main claim of the authorities is as follows: the owner of the premises received a profit, but did not share it with the state. The first requirement of the tax inspectorate, which proved the existence of a lease agreement, is the repayment of debts on all payments. This amount will be supplemented by the following payments:

1. Penalties for the fact that the tax was not paid. This is 20% of the missing fee.
2. Penalties for failure to file a declaration. It's 5% for any overdue month. Submission of the document must be carried out strictly before April 30th. If on September 1st of the current year you pay off the debt on fees for the previous one, you will be forced to pay another fine. But the fine cannot exceed 30% of the debt.
3. Penalties for late tax payments. The calculation of the indicator is carried out in the following way: for any day, starting from the day when the last payment was made (this provision is spelled out in

Tax Code of the Russian Federation) and until the day when payment is made after the fact. To calculate the penalty, the following formula is used: P = 10.5% / 300, where 10.5 is the Central Bank refinancing rate.

If the violation of the legal provisions is recognized as repeated, the toughening of liability follows. The violator will be forced to pay twice as much as it should be.

In this article, we told you about what tax you need to pay for renting an apartment, and what responsibility awaits violators of the law. Thus, now you know how to pay tax on renting an apartment (and in what situations it is not necessary to pay it), as well as what options and nuances of its payment are.

There are different taxation options for renting an apartment, which depend on whether you are an individual entrepreneur or an individual.

There are two ways to earn income from residential real estate - through a profitable sale and renting out housing. Moreover, if in the first case we are talking about a one-time receipt of funds, then in the second case, the property owner can count on long-term passive income, which makes this strategy similar to placing savings on a bank deposit.

However, the Russians consider the rental of housing more than effective way earnings than bank deposits. According to the results of polls of the analytical center National agency financial research, citizens named the purchase of real estate as the most reliable investment (49%). “Buyers who choose the path of rentier receive a certain amount from month to month, but at the same time, the payback period is 15-18 years long,” says Natalia Kuznetsova, general director of the Bon Ton real estate agency.

According to INCOM-Nedvizhimost, currently 44,644 residential properties are rented out only within the old boundaries of Moscow, of which 88% are apartments and 12% are rooms. Over the year, the total supply increased by 27.5%. That is, the number of Muscovites renting housing has increased by slightly more than a quarter over this period.

“The growth in rental supply is evidence of the social insecurity of a significant stratum of the population. Indeed, for many, renting out housing becomes the main source of income, ”comments Oksana Polyakova, Deputy Director of the INCOM-Nedvizhimost apartment rental department.

According to Miel-Arenda, today one-room apartments are the most demanded in the rental market. More than 30% of all tenants are looking for just such a format of housing, although during the crisis the share of rooms in the rental market also increased.

Rentier with mortgage

The main reasons for the popularity of the rentier strategy are the volatility of currencies and mortgages. In the context of the weakening of the ruble, many sellers refuse to sell the object in favor of renting it out. Moreover, the majority of apartments purchased for subsequent delivery have recently been acquired using mortgage loan, says Oksana Polyakova.

For renting, buyers most often consider options in Moscow with a convenient location and proximity to the metro, preference is given to ready-to-finish apartments.

However, investor fervor gradually waned as the housing market developed in modern Russia. Today, according to Natalia Kuznetsova, the share of investment transactions in the primary market is up to 4-5%. For comparison: according to CIAN, a year ago the share of investment transactions in new buildings was 9%, and in the early 2000s it reached 35%.

“The problem with this strategy is the long payback period. The yield is up to 7% per annum (for comfort-class projects), which does not cover the real level of inflation,” Kuznetsova believes.

At the same time, according to her, deposits cannot be called a more profitable alternative - their average market yield is quite comparable with the yield from renting out housing.

Deposit or apartment

The company "BEST-Novostroy" compared the profitability from leasing with the profitability from placing funds on deposit.

“Taking into account fluctuations in rates on ruble deposits and changes in the average budgets for the purchase of an object (for comparison, we took a 2-room apartment in a new building), the profitability from renting remains almost comparable to the profitability from placement on a deposit,” commented the chairman of the board of directors of the company “ BEST-Novostroy" Irina Dobrokhotova.

But don't forget the details. The depositor receives the highest interest if he does not withdraw them and does not replenish the deposit before the expiration date, while the funds from renting can be spent monthly for their own needs, or they can be sent to a replenished deposit. Thus, the owner of the apartment can get a double benefit, Dobrokhotova notes.

But renting an apartment has its downsides, she said. These are the need to pay personal income tax (it can be reduced from 13% to 6% by acquiring a patent or acting as an individual entrepreneur), the need to pay property tax, as well as depreciation costs (current repairs). Also among the minuses is the risk of loss of income in case of early termination of the contract with tenants. Agent fees may apply if the apartment is rented through a broker.

In order not to pay a commission to a broker, some landlords look for tenants by posting ads on Internet sites, notifying friends and acquaintances, etc. But this is becoming less and less popular: landlords are finding out that they can be serviced for free by real estate agencies with their own database of properties.

Thus, according to INCOM-Nedvizhimost, for three years the share of independent landlords has decreased by 25 percentage points to 20%. In the fall of 2015, it was 45%, a year later - 32%, and in 2017 - only 27% of homeowners tried to act on their own.

Do not forget about the disadvantages of placing funds on deposit. If the license is revoked or the bank goes bankrupt, the risk of non-repayment of the deposit remains when placing an amount over 1.4 million rubles. Another significant drawback is the impossibility of withdrawal or loss of interest in case of early withdrawal of funds from the deposit.

While experts are arguing and comparing the profitability of a bank deposit and renting an apartment, the rental housing market has begun a gradual recovery after the crisis - in August it showed an increase in prices. “The average cost of renting 1-room economy class apartments in August 2018 amounted to 31,670 rubles, which is 5.96% higher than the average cost of similar apartments in August 2017,” commented Maria Zhukova, Director of MIEL-Arenda.

*For the 30 largest banks, data from the Central Bank of the Russian Federation **Data from bnMAP.pro

A free apartment can be rented out, it is necessary to pay taxes from renting an apartment. How to properly pay taxes from renting an apartment, and how to save money on it? Such questions are of interest to every owner.

What are the rental taxes?

The owner of an apartment can be both an individual and a legal entity. But, in any case, the rent is an additional income. Therefore, taxes must be paid on it.
If the tenant of the apartment is a natural person, then he must pay income tax on the rent. Its rate is 13% for residents of our country, and 30% for non-residents.

If the tenant is a legal entity, then there are several options:

• If the company applies the "simplified", then the rent is income, and the tax is paid depending on the tax base;
• If the company applies the general taxation system, then the rent is income that increases the tax base for calculating income tax.

If the tenant is an individual

If the tenant of housing is an individual, then he (the owner - the tenant) must pay income tax on the rent for the apartment. As an option - registering an individual entrepreneur and paying a single tax on a simplified system, or buying a patent for renting out your apartment.

The owner of the apartment must conclude an apartment rental agreement with the tenants. Those owners who do not want to do this should keep in mind that for law enforcement agencies this is tax evasion.

On the part of the tax authorities, the system for tracking non-payers has not yet been fully debugged. But, they are taking all possible measures to reduce the number of "evaders" every year.
Of course, no one wants to part with their money. And pay taxes to the government. But, there are several ways to save on taxes.

Income tax

The percentage tax rate is 13% for residents of our country, and 30% - for non-residents - persons residing in the territory of our state for less than 183 days a year.
Reporting to the tax authorities is required every year. By April 30 of the year following the year in which the rent was received. The owner of the apartment must file a tax return.

If the owner does not pay the tax on time for reasons beyond his control, then he will have to pay a fine in the amount of 20% of the unpaid tax amount (clause 1, article 122 of the Tax Code of the Russian Federation). If the owner deliberately does not pay income tax from renting an apartment, then the fine will already be 40% of the unpaid amount (clause 3, article 122 of the Tax Code of the Russian Federation). For several years of non-payment, the amount of fine and tax payable can be quite large.

Simplified tax system as a way to save your own money

To save their money, the owner of the apartment can register an individual entrepreneur. It's not at all difficult to do this. Choose "simplified" as the taxation system, and the tax base is the income of individual entrepreneurs.

Thus, the savings in personal funds are significant. But, income tax must be paid once a year, and when applying the simplified tax system, it is necessary to make advance tax payments every quarter. The declaration must also be submitted by April 30th.

Advance payments are calculated on an accrual basis from the beginning of the year for a quarter, then for a half year, then for 9 months. If an individual entrepreneur makes contributions to the PFR and the FSS, then he has the right to reduce taxable income by the amount of such payments made in the current period. The amount to be reduced is equal to 100% of all payments.

The amount of the advance payment is equal to the product of the entire rent for the quarter and the interest rate. With the correct calculation and payment of advance payments, the annual declaration should reflect the amount that has actually been paid by the owner.

In order for the tax base to be correctly calculated, the individual entrepreneur, who is also the owner of the apartment, must keep a book of income and expenses. This is necessary for tax purposes.

Buying a patent as a tax on renting an apartment

There is another way to save money. This is the patent system of taxation. For this, it is also necessary to register an IP.

To use such a system, you need to buy a patent for rental housing. The amount of tax payable is calculated as 6% of the estimated annual income from the implementation of a particular type of activity. In this case, renting a house.

Don't know your rights?

The expected income from a particular activity is established at the legislative level. For example, in Moscow, in 2014, the annual estimated income for calculating the tax on the patent taxation system for renting out housing is 1 million rubles. This is stated in the Law of Moscow dated November 20, 2013 No. 62 “On Amendments to Art. 1 of Moscow dated October 31, 2012 No. 53 “On the patent system of taxation”.

Consequently, the amount of tax payable will be equal to 60,000 rubles per year (1 million * 6%) for one independent property. There are 2 or more apartments in the property, then, accordingly, the amount of tax increases several times.

A patent is purchased for a maximum of a year. This is stated in paragraph 5 of Art. 346. 45 of the Tax Code of the Russian Federation. It also depends on the amount of tax payable. If a patent is acquired for a period of less than a year, then the amount of tax payable will be equal to the product of the tax for the month and the number of months for which the patent was purchased. For clarity, an example can be given.

The patent is bought for 7 months. Then the amount of tax payable will be equal to (60,000 / 12 months) * 7 = 35,000 rubles.

The term for which a patent is purchased also depends on the term for its payment. This is stated in Art. 346.51 of the Tax Code of the Russian Federation. If a patent is purchased for a period of less than six months, then within 25 days after the purchase of the patent, the entire amount of tax must be paid.

If a patent is acquired for a period of six months to a year, then the tax is paid in 2 stages:

• Within 25 days after the purchase, 1/3 of the total tax must be paid:
• And a month before the end of the tax period, pay 2/3 of the total tax.

There is no need to file a tax return under this system of taxation.

If the owner of the apartment is a legal entity

If a legal entity decides to rent an apartment, then the lease agreement must be concluded without fail. It must indicate how payments for rent will be received by the owner - monthly, quarterly, in equal amounts or in installments. This is necessary to correctly reflect the income received for calculating income tax.

If an enterprise applies the simplified tax system, then the provisions for paying tax are the same as those for individual entrepreneurs. It is only necessary to submit a tax return to the inspection by March 31 of the next year.
When applying the general taxation regime, the company pays income tax.

If the rental of residential premises is the main activity legal entity, then rental income is income from sales (Article 249 of the Tax Code of the Russian Federation). In this case, for tax purposes, it is important to correctly account for income, that is, rent.

For the correct taxation of organizations when calculating income tax, income is recognized in the reporting period in which they should be, regardless of when the actual receipt of funds for rent occurred. If the contract states that the rent is paid once a month until the 20th day, then it will be recognized as income every month.
If renting an apartment is not the main activity, then the rent will be recognized as non-operating income (clause 4, article 250 of the Tax Code of the Russian Federation).

All expenses that the tenant bears for the maintenance of the apartment are non-operating expenses, in accordance with paragraphs. 1 p. 1 art. 265 of the Tax Code of the Russian Federation. The same expenses include the depreciation of the apartment. They reduce the tax base for calculating income tax.

Income tax rate - 20% of the actual profit. At the same time, 2% is deducted to the federal budget, and the remaining 18% - to the budget of the subject of the federation where the enterprise conducts its main activities.

Do not forget that it is also necessary to submit an income tax return every quarter. This must be done within 4 weeks of the end of the quarter. The annual declaration must be submitted no later than March 28 of the next year (clause 3 and clause 4 of article 289 of the Tax Code of the Russian Federation).

At the end of each quarter, the declaration is handed over to the inspection at its location.

Don't forget about VAT. It is paid from each rent, in the amount of 20%.