Tax Service of Sevastopol: how to pay taxes when renting out housing during the holiday season

CrimeaPRESS reports:

At the next webinar for taxpayers at the Office of the Federal Tax Service of Russia for the city of Sevastopol, experts discussed aspects of paying taxes during the holiday season.

The beginning of the holiday season for many Sevastopol residents is associated with receiving additional income from renting out their own real estate.

Current legislation allows you to choose the method of taxation at will, based on the conditions of doing business and the intended purpose of the premises. You can pay taxes as an individual, individual entrepreneur or self-employed. The choice depends on the regularity of income received and on the status of the premises: residential or non-residential, as well as on whether the labor of hired workers is used or not.

It is important to understand that there is no concept of a minimum amount of income, nor a minimum period for renting out real estate under which taxes can be avoided. It does not matter what number of days or months a year the real estate was rented or leased — a month, 2 months, 11 months or a year. Citizens must pay taxes established by law on any amount of income received from rental housing.

In what case can a citizen rent out real estate and declare income without registering and acquiring the status of an entrepreneur, the head of the department of desk control of personal income tax and SV No. 2 told a citizen at a webinar Natalya Balueva. She noted that declaring income as an individual is only possible if the property being rented is residential, and not offices or commercial premises. The frequency of such delivery is also important — not on a regular basis, that is, not constantly. We are talking about options when rental income is seasonal. For example, residents move in only for a couple of months while the owners are at the dacha.

When receiving so-called “seasonal” income, the homeowner reports his income by submitting a 3-NDFL tax return. The personal income tax rate is 13%. Based on the results of the 2024 holiday season, a declaration in form 3-NDFL by individuals is submitted no later than April 30, 2025, the tax payment deadline is no later than July 15, 2025.

Natalya Balueva reminded that the most convenient way to fill out and send a tax return is through the Internet service of the Federal Tax Service of Russia “Personal account of an individual taxpayer”. A clear interface and prompts make it easy to fill out a declaration, which is signed with a non-qualified electronic signature generated directly in your Personal Account.

The situation is different if housing is rented on a systematic basis — daily or as a long-term rental.

When receiving permanent income from rental housing, for example, when a citizen owns several apartments and one of them is rented out to tenants, the individual is required to register either as an individual entrepreneur or as a professional income tax payer (self-employed).

The deputy head of the department for desk control of special tax regimes spoke in detail about the conditions for applying the regime for self-employed citizens. Anton Yurin. He emphasized that the professional income tax is the easiest way to keep records of income and pay taxes when renting out housing.

Self-registration via app «My tax», the lowest rates — 4% and 6%, automatic tax calculation, income accounting and payment of the accrued amount directly in the application made this mode the most popular among residents of Sevastopol — more than 43 thousand self-employed people are registered in the city, and the leader in type of activity is housing rental for rent. Detailed information about the NAP regime is available on the website of the Federal Tax Service of Russia in the section «Tax on professional income.»

Head of the office control department of personal income tax and SV No. 1 Victoria Zorina drew the attention of business entities to the need to comply with tax and labor laws when hiring employees during the holiday season. She informed that, together with the Prosecutor’s Office of the city of Sevastopol and the Government of Sevastopol, employees of the Department identify taxpayers whose activities show signs of the use of illegal labor, substitution of labor relations, payment of “gray” wages for carrying out activities aimed at combating illegal employment and protecting the rights of employees. As a result of this work, this year 45 taxpayers revised their staffing schedule; as a result of the submitted tax reports, the budget received an additional amount of more than 200 thousand rubles.

During the webinar, Department staff answered questions from listeners and noted that read with webinar recording can be found on the official page of the social network “Vkontakte” of the community of the Federal Tax Service of Russia for the city of Sevastopol.

source: press service of the Federal Tax Service of Russia in Sevastopol

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