Real estate tax for non-residents in Russia

Are you planning to improve your living conditions or simply get rid of a property that you have owned for less than 3 years? Then I’ll tell you about the tax when selling an apartment: how to calculate it and whether it can be avoided completely. After all, from the point of view of the tax code of the Russian Federation, the proceeds are income that can be taxed.

Many people also forget about tax deductions, which government agencies are not required to notify you about, but they can be used when calculating taxes. How to correctly calculate and minimize the amount of mandatory payment this year?

⠀Tax on the sale of an apartment

Before 2020, you had to own the apartment for at least 3 years, in which case you were exempt from paying income tax upon sale.

Later, amendments were adopted: from January 1, 2020, in order not to pay tax, you must own an apartment for at least 5 years. It is not difficult to calculate that if you purchased a home in 2020, you would be freed from the obligation to pay taxes on the sale of an apartment only in 2021.

⠀ Are there any exceptions? Tax exemption after 3 years was retained for those who became owners of:

• upon inheritance or under a gift agreement from a family member or close relative;
• as a result of privatization;
• as a result of the transfer under a lifelong maintenance agreement with dependents.

What good things happened in the new year for homeowners? ⠀ From January 1, 2020, changes have been made to the Tax Code of the Russian Federation. Now everyone who owns only one home is exempt from paying tax when selling an apartment after 3 years, not 5 years!

ATTENTION‼ At the time of sale, you must not have any other residential premises. This applies to both personal property and joint property with a spouse.

The new edition has one small bonus for the second apartment. If the second apartment is purchased within 90 days before the sale of the first, it is not counted as a second property.

Agree, it’s convenient if you bought a new apartment and need to sell the old one. Remember, you have 90 days! Between registration dates you must meet this deadline. ⠀ Let's look at examples.

• You bought an apartment in November 2020 for 5,000,000. This is your only apartment. You decide to sell it for 9,000,000. In 2020, you will not have to pay tax. If they had sold in June 2019 and indicated the full price in the contract, they would have had to pay tax in the amount of 520,000.
• You bought your first apartment in 2020, the second in 2020. If, when selling any of them in 2020, you decide to indicate a price higher than you bought, there will be a profit tax of 13%. In this case, you will be exempt from taxes upon reaching 5 years of ownership of this property.
• You bought your first apartment in 2020, you bought the second at the beginning of January 2020. You can sell the first in March 2020 with a profit, there will be no tax, as new rules apply.

Taxes are simple in theory and complex in practice.

When is it necessary and when is it not necessary to pay tax on the sale of an apartment?

You are reading this article, which means it is at least the end of summer 2020 or even... Wow, how time flies!

In general, now think like this:

• if the ownership of your apartment was registered before January 1, 2016, you can safely set any price when selling it, and you will not have a tax;
• If you took ownership after January 1, 2016, then you have to wait 5 years to sell the apartment tax-free, and then, when selling for a higher price, taxes will not arise.

Exception: in case of gift, inheritance, privatization and annuity agreement, the period of ownership without paying taxes will be 3 years.

Real estate sales tax for non-residents

Agreements and Conventions concluded between the Russian Federation and other countries (not all countries are included in this list) completely exclude the possibility of double taxation. If payment of tax on income from sales in the Russian Federation is confirmed, the taxpayer is exempt from paying this tax in the territory of his country. And if not, then you must pay in your own country.

1. Arrive in Russia 183 days in advance to obtain resident status and subsequently enter into a real estate purchase and sale agreement (for many this is not possible).
2. By donating an apartment to a close relative - a resident of the Russian Federation for its further sale, you can reduce the tax from 30% to 13% (since the relative will own the apartment for less than 3 years), but there is a risk of losing the property if the relative decides to deceive you.
3. In the absence of a resident relative, the apartment can be sold at a reduced price and 30% will not seem like such a large amount, but this is a deception of the state.

27 Jun 2020 stopurist 707
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Bought - sold. What's the tax?

Keep in mind: a tax of 13% is paid on the PROFIT received. The obligation to pay tax is set out in Article 220 of the Tax Code of the Russian Federation. ⠀ Some people worry that if they bought an apartment for 5,000,000 and want to sell it, and 5 years have not passed yet, then when selling they will pay 13% of the cost of the apartment (13% is 650,000).

And when they urgently need to sell an apartment, in order not to pay that kind of money, they still sit and wait for 5 years to pass. And in vain. Because: ⠀ TAXES are paid on PROFIT!

⠀ Bought for 5,000,000, and sold for 6,000,000. Profit = 1,000,000. From this 1 million you pay tax (13% is 130 thousand rubles).

Keep in mind:

Expenses for the purchase of an apartment that you are now selling must be documented. To do this, you will need a purchase and sale agreement for the apartment and a receipt for the transfer of money in payment.

What tax does a non-resident pay?

If the apartment was sold by a non-resident of Russia, then the tax rate for him will be 30%. The right to a property deduction is not provided for non-residents.

Don't rush to sell

From January 1, 2020, tax NON-residents will be able to officially avoid paying personal income tax (NDFL) when selling real estate in Russia. Previously, non-residents had to pay a tax of 30% of the entire sale amount when selling real estate. Read this article about what taxes you need to pay now when selling

A resident is not a friend to a non-resident

A Russian tax resident does not have to pay personal income tax on the sale of real estate if he owned this real estate for more than a minimum period:

Example 1

A citizen permanently residing in Russia bought an apartment in January 2020 for 5 million rubles. He sold the apartment in March 2020 for 8 million rubles.

The net income from the sale amounted to 3 million rubles, but it will be completely exempt from personal income tax (since the property was purchased before January 1, 2020, the tenure period is more than 3 years).

Until recently, exemption from personal income tax due to the period of ownership of real estate applied only to tax residents.

Let me remind you that a tax resident of Russia is considered to be an individual who has spent more than 183 days in the territory of the Russian Federation within 12 calendar months (clause 2 of Article 207 of the Tax Code of the Russian Federation). The standard personal income tax rate for tax residents is 13%. The personal income tax rate for non-residents is 30%.

Example 2

A citizen bought an apartment in January 2020 for 5 million rubles. In 2017, he moved permanently abroad. He decides to sell his apartment in Russia. In December 2020, the apartment was sold for 8 million rubles.

Personal income tax payable will be (8 million rubles * 30%) = 2,400,000 rubles (since the seller is a tax non-resident). This was the case until December 31, 2018.

Federal Law No. 424-FZ

On January 1, 2020, amendments to the Tax Code came into force, according to which tax non-residents are exempt from personal income tax when selling real estate in Russia if they have owned real estate for more than 5 years (3 years in some cases) (Federal Law dated November 27, 2018 No. 424- Federal Law).

Example 2 (continued)

A citizen bought an apartment in January 2020 for 5 million rubles. In 2017, he moved permanently abroad. He decides to sell his apartment in Russia, waiting until 2020. In January 2019, the apartment was sold for 8 million rubles.

The sale of an apartment is completely exempt from paying personal income tax (since the property was purchased before January 1, 2020, the tenure period is more than 3 years, and, although the seller is a tax non-resident, the sale is after January 1, 2019).

Thus, according to the Federal Tax Service, “the rules for taxation of property sales are equalized for residents and non-residents of the Russian Federation.”

But keep in mind that these amendments only apply to the sale of real estate after the minimum holding period.

If the property has been owned for less than 5 years (3 years in some cases), non-residents must still pay personal income tax of 30% of the entire sale amount.

If you need to urgently sell real estate, be prepared to pay personal income tax

In most countries in the world, income from the sale of real estate is taxed. Usually we are talking about net income, i.e. the amount from the sale minus the acquisition costs. A similar rule applies in Russia.

When selling real estate that has been owned for less than a minimum period, a Russian tax resident can take advantage of one of two deductions:

1. Reduce the amount from the sale by the amount of documented expenses for the purchase or construction of real estate (clause 2, clause 2, article 220 of the Tax Code of the Russian Federation).
2. Reduce the amount from the sale by 1,000,000 rubles (clause 2, clause 2, article 220 of the Tax Code of the Russian Federation).

Example 3

A citizen permanently residing in Russia bought an apartment in November 2020 for 8 million rubles. She sold the apartment in December 2018 for 9 million rubles.

The net income from the sale amounted to 9 - 8 = 1 million rubles. Personal income tax payable will be 1 million rubles. * 13% = 130,000 rubles (tenure period less than 5 years, seller is a tax resident).

Example 4

A citizen permanently residing in Russia inherited an apartment in November 2020. A month later, in December 2020, she sold the apartment for 9 million rubles. It is more profitable for our citizen to take advantage of the standard property deduction of 1 million rubles, because her expenses for purchasing an apartment are zero (the apartment was inherited).

Personal income tax payable will be (9 million rubles - property deduction 1 million rubles) * 13% = 8 million rubles. * 13% = 1,040,000 rubles.

Unfortunately, only tax residents of Russia can take advantage of tax deductions when selling real estate (clause 4 of Article 210 of the Tax Code of the Russian Federation).

Example 4 (continued)

A citizen permanently residing abroad inherited an apartment in November 2020. A month later, in December 2018, she sold the apartment for 9 million rubles. She cannot take advantage of any tax deductions, because... is a tax non-resident.

Personal income tax payable will be (9 million rubles * 30%) = 2,700,000 rubles (since the seller is a tax non-resident).

If the citizen had waited 3 years from the moment she received the inheritance, she would have been able to sell the apartment without paying personal income tax, thanks to the new amendments to the Tax Code of the Russian Federation, which came into force on January 1, 2019 (Federal Law of November 27, 2018 No. 424-FZ).

Every coin has two sides

If you are not a tax resident of Russia, you are most likely a tax resident in your country of permanent residence. In almost all countries, tax residents must pay taxes on all income received from around the world.

Even if the sale of real estate is exempt from personal income tax in Russia, most often you will need to declare the sale of Russian real estate in the country where you are a tax resident. And perhaps pay tax on the income from the sale there.

Source: https://www.shichko.com/ne-speshite-prodavat/

Cadastral value: what does it affect?

Since January 1, 2016, compliance with the cadastral value has been made mandatory. Previously, everything was simple - bought for 10, sold for 10 according to documents, there was no fixed profit - and, accordingly, no taxes.

Now the tax office takes into account 70% of the cadastral value as the minimum cost of the apartment and looks at whether you are evading tax or not.

Examples:

• You bought an apartment for 10,000,000. You are selling it for 16,000,000. Its cadastral value is 15,000,000 (70% of the cadastral value = 10,500,000). Even if you indicate 10,000,000 in the apartment purchase and sale agreement (APA), 10,500,000 will be taken into account.

The profit will be 10,500,000 – 10,000,000 = 500,000, from which 13% will be charged. And it makes no sense for you to put a figure in the DCP that is less than 10,500,000 (70% of the cadastral value).

• You bought an apartment for 10,000,000, and are selling it for 16,000,000. The cadastral value is 20,000,000 (70% of the cadastral value = 14,000,000).

The DCP indicated 10,000,000, they will take 14,000,000 into account, and charge you 13% on 4,000,000 (10,000,000 – 4,000,000) profit.

• Bought for 10 million, selling for 16 million, cadastral 10 million (70% = 7 million). In this case, if 10 million is indicated in the contract, no tax is charged.
• Bought for 10, selling for 16, cadastral 25 (70% = 17.5). In this case, the tax will be 7.5, even if you indicate the real sale price in the contract.

When do you not have to pay tax?

If you inherited an apartment, there will be no income tax.

If you were given an apartment by close relatives, then donations between relatives are also not subject to tax. ⠀ What are loved ones like? Close relatives are:

• grandmother grandfather
• parents (adoptive parents)
• spouses
• children
• grandchildren
• brothers and sisters (even step-brothers)

In all other cases, you will have to pay tax. For example, if an uncle gives an apartment to his nephew, the latter will have to pay 13% of the cost of the apartment.

In this case, to avoid tax, it is better to do so. An uncle gives an apartment to his brother/sister, but a sister/brother already gives it to their son. So you got rid of the extra 13%.

Apartment as a gift or inheritance: is there a tax on sale?

If the apartment was inherited or given to you, then you got it for FREE! And if you owned this apartment for less than 3 or 5 years (depending on who received it - a close relative or not) and decided to sell it, you have an income tax. ⠀ ATTENTION!! When inheriting, count 3 years not from the emergence of ownership rights, but from the day of death of the person who left you the apartment.

Example: You are selling an apartment worth 5 million rubles. The cadastral value is also 5. Since you got the apartment for 0 rubles, you will pay tax on 5 million. It will be equal to 650 thousand rubles.

Is it possible to pay less?

You need to understand what figure the tax office will take into account as the minimum cost of your apartment (I remind you that 70% of the cadastral value is taken into account).

Let the cadastral value be equal to the sale price - 5 million rubles, 70% of the cadastral value = 3.5 million rubles. There is no point in putting a price in the contract below this figure. But it is precisely this, instead of 5 million, that can be indicated.

In this case, the tax will no longer be 650, but 455 thousand rubles.

How to find out the cadastral value of an apartment?

Now there are various services and databases where you can find information about the cadastral value of an object.

In St. Petersburg, for example, such information can be found in the RGIS service (find an object - find out the cadastral value).

Property tax deduction

Need to know:

You have the opportunity to reduce the taxable amount by 1 million rubles once a calendar year. (property tax deduction), but only when selling one property.

If you want to sell 2 apartments, it is better to sell them in different years.

Go back to the previous examples:

• In the first option, the deduction will help you pay taxes not on 5 million, but on 4 million.
• In the second option - not with 3.5 but with 2.5.

In both cases, the tax will be reduced by 130 thousand rubles. (13% of 1 million rubles).

Attention! A property deduction can be applied in cases where expenses confirmed for the purchase of an apartment are not taken into account (or are missing).

Tax return

Tax on sale of an apartment:

If you sold an apartment in 2020, then you need to submit a declaration by April 30, 2021 (for 2020, it was postponed by 3 months due to the virus) and pay by July 15, 2021.

The declaration is submitted when receiving income from the sale of property while owning the property for less than the required period for tax exemption. Did not file 3 personal income taxes, even if you do not have to pay tax (no profit), a fine of 1000 rubles.

There are fines and penalties for late payment of taxes.

Personal income tax from non-residents of the Russian Federation in 2020-2020

Nevertheless, we will present arguments in favor of this approach. So, in paragraph 4 of Art. 210 of the Tax Code of the Russian Federation states that tax deductions determined by Art. 218–221 of the Tax Code of the Russian Federation, do not apply to non-residents. However, this rule does not say that the tax base cannot be reduced by the amount of expenses if they are related to the purchase of subsequently sold property. That is, there is no direct ban on such an operation in the Tax Code of the Russian Federation.

Also read: Benefits for Low-Income Families in the Moscow Region Amount

For taxation of income of non-residents received from the sale of property, the period of ownership does not matter, and personal income tax is still charged. This is a significant difference from the taxation of such transactions performed by residents, for which clause 17.1 of Art. 217 of the Tax Code of the Russian Federation provides for a minimum period of ownership of property:

Property tax

If you own real estate, you need to pay property taxes.

Let's consider residential real estate - an apartment, a room, a residential building. The tax amount depends on the tax rate percentage. The calculation is based on the cadastral value, and not on the value specified in the purchase and sale agreement.

Regional authorities can set their own tax rates, but not exceeding the base ones by more than 3 times.

For example, in St. Petersburg, for residential real estate, the progressive scale of rates depending on the cadastral value of the property looks like this:

Apartments with cadastral value:

• up to 7 million – 0.1%;
• from 7 to 20 million - 0.15%;
• 20−300 million — 0.2%;
• over 300 million – 2%.

As a bonus, there is a deduction for cadastral value when calculating property tax:

• for residential buildings – 50 sq.m.;
• apartments – 20 sq.m.;
• rooms – 10 sq.m.

Example #1:

Apartment 50 sq.m., cadastral value 15,000,000 rubles. You owned it throughout 2020. Tax for 2020 is calculated as 15,000,000/100*0.15 = 22,500 rubles. - this is for 50 sq.m. But there is a deduction of 20 sq.m.

Therefore, 22,500 rubles. / 50 m2.* 30 m2.= 13,500 rub. — final tax payable.

Example #2:

If you have a studio with an area of ​​20 sq.m., the cadastral value is 20,000,000 rubles, then due to the tax deduction, the tax will be zero.

Property tax for non-residents of the Russian Federation

Advice from lawyers:

1. Are non-residents of the Russian Federation who have owned such real estate for more than 5 years exempt from taxes on the sale of real estate?

1.1. Good afternoon to you. Dear Abbot, in this case, such a tax benefit applies only to residents of the Russian Federation, unfortunately.

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2. A non-resident of the Russian Federation is the owner of real estate on the territory of the Russian Federation. The law establishes a tax on the sale of real estate by persons who are not residents of the Russian Federation and who have lived on its territory for less than 180 days in the amount of 30% of the value of the object. If such a non-resident owner exchanges his apartment located on the territory of the Russian Federation for a property located outside the territory of the Russian Federation, will such a tax be applied? That is, the fact of sale as such is absent in this case.

2.1. Where Russian and foreign legislation intersect, international treaties come into force. The priority of the provisions of international treaties of the Russian Federation concerning taxation and fees over the norms of Russian tax legislation is secured by Article 7 of Part 1 of the Tax Code of the Russian Federation. Currently, the Russian Federation has concluded, ratified and is in force several dozen international treaties with foreign countries on the avoidance of double taxation (mainly in the form of Conventions and Agreements). Under these treaties, capital represented by immovable property owned by a resident of one Contracting State and situated in the other Contracting State may be taxed in that other State. There are several options to avoid taxation. For a more detailed consultation, you can write to the lawyer in “private messages”. Sincerely, lawyer – Stepanov Vadim Igorevich.

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3. Is the real estate tax (not sale, but simply ownership) different for tax residents and non-residents of the Russian Federation?

3.1. Hello! Do you mean property tax, according to the Tax Code of the Russian Federation, Art. 400 Taxpayers (hereinafter in this chapter - taxpayers) are individuals who have the right of ownership of property recognized as an object of taxation in accordance with Article 401 of this Code. Taxation of residents and non-residents of the Russian Federation is no different.

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3.2. Just ownership is no different. Property taxes are also the same. When selling, income received from the sale by an individual who is not a tax resident of the Russian Federation of real estate is subject to full taxation using a tax rate of 30 percent.

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4. I’m going to sell real estate in Russia, despite the fact that I’ve been in another country for 4 months and recently received a residence permit. At the time of the transaction, it will be less than 5 months since I live in the Russian Federation. After the sale, I plan to return within a month and continue my studies abroad. Will I be required to pay non-resident tax on the sale? And when do you need to notify about a residence permit of another state? What is the best way to proceed, in what order? Thank you.

4.1. Good afternoon. If you have Russian citizenship, then in your case you do not need to take any additional actions. Sell ​​your property and file an income tax return.

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5. I’m going to sell real estate in Russia, despite the fact that I’ve been in another country for 4 months and recently received a residence permit. At the time of the transaction, it will be less than 5 months since I live in the Russian Federation. Will I be required to pay non-resident tax on the sale? And will it affect the fact that I notify the Migration Service (by law within 30 days from the date of crossing the border) about the residence permit of another state? What is the best way to proceed, in what order? Thank you.

5.1. Hello! Tax Code of the Russian Federation Art. 207 2. Tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days within 12 consecutive months. The period of stay of an individual in the Russian Federation is not interrupted by periods of his departure outside the territory of the Russian Federation for short-term (less than six months) treatment or training, as well as for the performance of labor or other duties related to the performance of work (provision of services) in offshore hydrocarbon fields raw materials. So you're on time. There is also a letter from the tax office, the Federal Tax Service writes that resident status is not automatically lost due to the fact that a person is in Russia for less than 183 calendar days a year if he has permanent registration at his place of residence in Russia or owns an apartment.

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6. What is the amount of income tax for an individual Non-Resident of the Russian Federation who does not reside in the territory of the Russian Federation when selling a property in the territory of the Russian Federation? Is taxable income reduced by the amount spent on the purchase of this property?

6.1. Hello! Non-resident persons are not provided with deductions when selling property; they cannot reduce income by the amount of expenses associated with generating income.

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7. I am a non-resident of the Russian Federation, I own real estate on the territory of the Russian Federation, how do I pay tax?

7.1. I am a non-resident of the Russian Federation, I own real estate on the territory of the Russian Federation, how do I pay tax? Contact the Federal Tax Service at the location of the property with supporting documents.

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8. We expect real estate tax based on the cadastral value of housing. One of the co-owners of the apartment is a non-resident of the Russian Federation. Do tax deductions apply to Non-Residents? And if not, does this tax deduction pass on to Q20? meters to the second co-owner? Thank you.

8.1. Hello! The tax base is reduced by 20 sq.m. regardless of whether a person is a resident of the Russian Federation or not. Article 402 of the Tax Code of the Russian Federation.

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9. A non-resident of Russia has real estate in Russia. Does not have a TIN. Can an authorized person receive a calculation of real estate tax from the relevant authorities of Russia and subsequently pay the tax using his TIN (there is a power of attorney for the right to manage the apartment), the authorized person is a citizen of the Russian Federation.

9.1. No, the tax must be paid by a non-resident of the Russian Federation using his TIN; he must register with the Federal Tax Service at the location of the property. He has the right to issue you a power of attorney to pay taxes and represent his interests.

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10. To the question: from what amount should a non-resident calculate the tax on the sale of real estate in the Russian Federation in 2020, the answer was received from 9111.ru: “” Good afternoon! The tax on the sale of real estate in the Russian Federation by a non-resident in 2016 is calculated on the full amount of the transaction; there are no tax benefits or deductions. Rate 30%"" And if the transaction amount is less than the cadastral value, how to calculate the tax if the property was transferred into ownership free of charge in 2014.

10.1. -And if the transaction amount is less than the cadastral value, how to calculate the tax... This tax is calculated from the cadastral value.

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11. Does the Tax Code of the Russian Federation apply to the calculation of tax for a resident of the Russian Federation from the amount of 70% of the cadastral value of real estate when calculating it (not to a relative) to whom the property was presented by a non-resident.

11.1. Hello. You will need to pay income tax of 13% of the value of the donated property. If the value in the donation agreement is lower than the cadastral value, then pay 13% of 70% of the cadastral value of the property.

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11.2. 70% of the cadastral value of real estate when calculating it does not apply to donation transactions, only to purchase and sale.

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12. Please advise: Is the amount of real estate tax different for a resident of the Russian Federation and a non-resident of the Russian Federation, given the same cadastral value of the taxable object (residential apartment)? Thank you!

12.1. Hello! Is not different. Article 400 of the Tax Code of the Russian Federation Article 400. Taxpayers Taxpayers (hereinafter in this chapter - taxpayers) are individuals who have the right of ownership of property recognized as an object of taxation in accordance with Article 401 of this Code.

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12.2. Hello! No, it is no different, the tax is paid at the rates established by regional legislation, based on Article 407 of the Tax Code of the Russian Federation.

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13. What is the best way to dispose of my real estate in favor of my wife, a non-resident of the Russian Federation, paying as little taxes as possible and so that my daughter (disabled 2 years old) cannot claim her property in the event of my death? My daughter has 2 apartments and a dacha received from me, but my desire is to leave behind my personal apartment to my current wife..

13.1. Write a will.

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13.2. Good afternoon For your wife to come to the Russian Federation, stay here for 183 days, then you draw up a gift agreement.

Did the answer help you?YesNo

13.3. Draw up a closed form of a notarial will, and don’t say anything to any of them about who the heir is, so that both of you will love you until the very end.

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14. Is it possible for the Trustee with his TIN to pay the taxes of the Principal, who is a tax non-resident of the Russian Federation (if he has Russian citizenship and does not have a Russian registration).. He received and entered into inheritance in the Russian Federation, there are documents for the apartment. And there is no Certificate of tax registration with TIN. But, for example, you have to pay the real estate tax introduced in 2020. Thanks in advance for your answers.

14.1. Hello! You need to register for taxation yourself. Issue a power of attorney for a representative with the authority to represent your interests, register for tax purposes, obtain a certificate of registration, and pay taxes.

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15. A non-resident of the Russian Federation, a citizen of Ukraine, wants to issue a deed of gift for real estate to a resident of the Russian Federation. They are not relatives. Is a gift agreement possible and what taxes and at what rates will each party pay?

15.1. Hello. The donee must pay a tax of 13% of the cadastral value.

Did the answer help you?YesNo

16. In 2020, relatives sold an apartment for less than 1 million rubles, being non-residents of the Russian Federation. Do they have to pay tax on the sale of real estate in this case?

16.1. Hello! The rules on deductions (1 million rubles) do not apply to non-residents; it is necessary to pay tax on the entire cost of the apartment.

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17. When purchasing an apartment in the Russian Federation as a non-resident, will an increased property tax be paid?

17.1. No. But upon further sale of this apartment, the non-resident will pay income tax - 30%.

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17.2. In this case, you are not required to pay personal income tax. After 183 calendar days, you will become a tax resident of the Russian Federation and will have the right to take advantage of the property tax deduction in accordance with clause 3 of Art. 220 of the Tax Code of the Russian Federation and you will be able to receive a refund of overpaid tax in the amount of 13% of the amount spent on the purchase of this apartment, not exceeding 2 million rubles. The deduction will be provided provided that you have income taxed at a rate of 13%.

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18. Please help me figure it out, because I’m confused! I am a citizen of Ukraine, and as a non-resident of the Russian Federation I want to sell my real estate in Crimea. The Russian Federation will withhold 30% of taxes from me, will this be legal in relation to Ukrainian tax law, or will Ukraine also require payment of tax from me, as its resident? What happens if I don’t pay tax in the Russian Federation? Can I pay tax only in Ukraine? Thank you very much for your answer!

18.1. Your answer is within the framework of the conflict between Ukrainian and Russian law due to the uncertainty regarding the issue of Crimea. As a citizen of Ukraine, you can pay tax only in Ukraine.

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19. Donation of real estate to a non-resident (daughter) living outside the Russian Federation. what taxes must a non-resident pay?

19.1. There is no need to pay, because... in the case of a close relationship, the donee is exempt from tax, regardless of whether he is a resident or not.

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20. My name is Tatyana. I am a citizen of Kazakhstan. I have a house and a plot of land on the territory of the Russian Federation, which were inherited by me in 2004. Since that period, I have not come to the Russian Federation. I would like to sell this property, but I know about the 30% tax for non-residents. What is the procedure for selling real estate for non-citizens in the Russian Federation now? Thank you.

20.1. You draw up a purchase and sale agreement and take it with title documents to Rosreestr to register the transfer of ownership.

Did the answer help you?YesNo

In case of sale of real estate on the territory of the Russian Federation, a non-resident must pay 30%.

The daughter is a citizen of the Russian Federation, registered in Russia, lives abroad (i.e. non-resident). Does the amount of real estate tax differ from the amount paid by a resident of the Russian Federation?

What tax and in what amount must a first-line heir, a non-resident of the Russian Federation, pay when inheriting real estate? Thank you.

At the moment I am a citizen of the Republic of Kazakhstan, I am going to buy real estate in the Russian Federation. But at the same time I am applying for Russian citizenship according to the program,

Is real estate tax paid if a non-resident brother of the Russian Federation gives a gift to a brother who is a resident of the Russian Federation with a BTI assessment? (stay in the Russian Federation as a non-resident for less than half a year)

Is it necessary to pay inheritance tax to a non-resident of the Russian Federation on the sale of a car?

My friend, a non-resident of the Russian Federation (citizen of Uzbekistan), wants to buy my apartment in Moscow, will she have to pay real estate tax after buying the apartment?

I inherited real estate (located in Ukraine) from my mother (a resident of Ukraine).

A non-resident of the Russian Federation, a citizen of Italy, wishes to transfer (sell or donate)

Is it true that non-residents of the Russian Federation pay tax on the sale of real estate (owned for more than 3 years)