CrimeaPRESS reports:
Many Sevastopol residents rent out their real estate to city guests during the holiday season. You can pay taxes on such income as an individual or as an individual entrepreneur.
The easiest way to apply a special tax regime for self-employed citizens is the tax on professional income. Registration can be done using a mobile application without visiting the tax office. Using the «Tax on Professional Income» regime allows you to rent out residential real estate on the most convenient terms: the tax rate is 4% (when renting out housing to an individual) or 6% (when renting out housing to a legal entity or individual entrepreneur). In addition, there is no need to submit reports.
You can also rent out real estate without registering as self-employed or as an individual entrepreneur. In this case, the tax rate is 13%, and at the end of the year, you must submit a 3-NDFL declaration to the tax service.
If the landlord rents out apartments or non-residential real estate (office space), then it is mandatory to register as an individual entrepreneur and pay taxes in this status.
The following tax regimes apply to individual entrepreneurs:
- general taxation system — 13% (in this case, the amount of business expenses can be taken into account if they are documented);
- simplified taxation system (in Sevastopol — 4% (income), 10% (income-expenses);
- patent taxation system (the cost can be calculated on the official website of the Federal Tax Service, using the service “Tax calculator — Calculation of the cost of a patent”).
source: press service of the Federal Tax Service of Russia in Sevastopol
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