Tax regimes for persons renting out housing. Which to choose?
On the website of the tax service of the Russian Federation, the portal
If the owner of the property will rent it to individuals, then he will have to pay 4%, and if legal or individual entrepreneurs, then 6%. Traditionally, the tax authorities remind about the «tax deduction» for the payment of tax in the amount of thousand roubles. It will make it possible at the initial stage to reduce the rate to 3% and 4%, respectively.
Among other positive features, it is mentioned that the taxpayer does not need to provide reports, and tax payments can be made in the My Tax mobile application. If during the tax period there was no income, then the tax does not need to be paid. Civil servants can also register as payers of this type of tax. Prior to the advent of this type of taxation, persons renting real estate had to pay personal income tax.
It assumes that income should be taxed at the rate of 13%. Until 13 April of the year following the expired tax period, you need to submit reports, indicating in the declaration the amount received for the previous year, and the tax must be paid before July. This option is available at the moment, but almost all apartment owners renting them to tenants have chosen the NAP.
You can also register as an individual entrepreneur, which will make it possible to apply the simplified tax system or PSN. When choosing the simplified tax system, the rate will be 6%, if the object of taxation «income» is also selected, or 15%, if the object of taxation «income minus expenses» is selected.
With PSN, the rate is 6%. The PSN tax is determined based on the possible income, the amount of which is introduced by the subjects of the Russian Federation. So, in the capital, the potentially receivable annual income from the delivery of residential premises is set in the range of 40 thousand rubles. rub. up to 20 RUB mln When choosing one of the last two special regimes, one must remember that in addition to tax, entrepreneurs, unlike NAP payers, must also pay insurance premiums.
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