Before renting out an apartment, decide how you will pay taxes on income for renting out your home. You can:

  • before renting out housing, register an individual entrepreneur and for renting out residential premises - 6% of the potential income;
  • at the end of the year, submit a tax return and (personal income tax) - 13% of the actual income received;
  • register as self-employed and - 4% of the income actually received from renting out housing to individuals or 6% - to legal entities and individual entrepreneurs.

If you are a tenant of residential premises under a social tenancy agreement, you can only sublet housing as an individual. Thus, you will need to pay personal income tax.

2. How to rent out an apartment and pay taxes on a patent?

A patent is a taxation system for individual entrepreneurs, which works on the following principle: the state establishes the approximate annual income that an individual entrepreneur can receive from his activities (in this case, from renting out housing). This is the tax base. The cost of a patent is 6% of this amount. From other taxes, in particular In relation to real estate that is used to generate income.

">real estate tax, the entrepreneur is exempt.

In Moscow, the cost of a patent for renting out residential premises depends on the size of the apartment and the area in which it is located. To accurately calculate the cost of a patent, you can use the page of the Department of Economic Policy and Development of Moscow on the website or the service on the website of the Federal Tax Service.

If the patent tax system suits you, follow these steps:

Step 3.

Step 4. If necessary.

3. How to rent out an apartment and pay personal income tax?

Personal income tax (NDFL) is a tax that is paid on any income you make. Most often (for example, when you receive a salary), contributions to the tax office are made by the organization or individual entrepreneur from whom you receive income (employer). If you rent out housing, you need to pay personal income tax yourself. The rate is 13%.

To do this, you must first declare your income by filing a tax return in Form 3-NDFL, and then pay income tax.

If this tax system suits you, follow these steps:

Step 1. Conclude a rental agreement (sublease, lease).

Step 2. If necessary.

Step 3. File your tax return and then .

4. How to rent out an apartment and pay tax on professional income?

Professional income tax (PIT) is a special tax regime, which has been applied since 2019. It is designed for those who receive income from independent activities, in particular from renting out housing. Individuals and individual entrepreneurs can switch to it. The rate is 4% if you rent out housing to an individual, 6% if you rent it to a legal entity or individual entrepreneur.

If the special tax regime “Professional Income Tax” suits you, follow these steps:

Step 1. Register with the tax authority as a professional income tax payer (or, more simply, register as self-employed) through free mobile app“My Tax”, the taxpayer’s account of the “Professional Income Tax” on the website of the Federal Tax Service of Russia or through authorized banks. To register, you will need a passport and a photo, which you can take with your smartphone.

Step 2. Conclude a rental agreement.

Step 3. If necessary.

Step 4. The tax is paid automatically in the application.

5. How to conclude a rental agreement?

The rental agreement is concluded with individuals. A lease agreement is concluded if the tenant is a legal entity (in this case, the tenant can use the residential premises only for the residence of citizens).

The agreement can be concluded in free form, but must be drawn up in writing. It must reflect to the maximum extent all agreements reached by the parties as a result of negotiations.

  • last names, first names, patronymics and passport details of the parties;
  • a detailed description of the property that is for rent (address, area, number of rooms, floor and number of floors of the house); information about documents confirming the owner’s ownership of the apartment. You can also attach photographs to the contract illustrating the condition of the apartment;
  • the amount the tenant pays monthly and the conditions for its revision (how many times a year, on what grounds);
  • procedure for paying utility bills;
  • the maximum number of inspections, visits by the apartment owner (per month, per year) and the conditions for such visits;
  • purpose of lease (hiring) (recording the fact that the apartment is provided specifically for the tenant’s residence, and not for sublease or other needs);
  • a list of persons who may permanently reside with the tenant;
  • grounds for termination of the contract;
  • apartment rental period;
  • other details.

If a person has free space, he can rent it out. Action allows you to make a profit. However, not everyone knows how to rent out an apartment correctly according to the law. Violation of the established procedure may result in penalties. If a person wants to act correctly, he will have to enter into an agreement with the client and notify the authorized bodies about renting out the apartment.

Additionally, you will have to start paying taxes. The contract must be completed correctly. In another situation, the paper may be declared invalid. In accordance with the norms, the transfer of funds to pay rent is also carried out. If a person wants to avoid mistakes, he must familiarize himself in advance with the procedure for drawing up an agreement and concluding a transaction. We will talk further about what package of documentation needs to be prepared, the specifics of drawing up an agreement, as well as the nuances of paying taxes.

Compliance with the norms of current legislation can protect a citizen from a whole list of problems. Thus, the apartment owner does not have to be afraid that the tenant will dispose of the property outside the scope of the concluded agreement. By complying with all legal requirements, a person protects himself from the fact that his home will be used for fraudulent purposes.

Experts do not advise renting out an apartment to friends or relatives by concluding a verbal agreement. The only positive feature of this method is the fact that the person knows the people he allows into his apartment.

If the landlord plans to earn income from renting out an apartment, it is better to start collaborating with unfamiliar tenants and provide them with real estate at a good price.

To ensure that such an action does not cause problems, registration must be carried out in compliance with all the rules of current legislation. By concluding an agreement with a tenant, the property owner can plan in advance all expenses, including the smallest ones. A formal contract can include all the rights and obligations of each party. In addition, a citizen does not have to worry that he will have problems with the tax authorities due to concealing profits.

Preparation of a package of documents

If you plan to officially rent out the apartment for long term, you will need to prepare a package of documents. The process does not require a large list of papers, as when concluding a purchase and sale transaction. However, some documents still need to be prepared.

To rent out an apartment according to the law, you must provide:

  • certificate of ownership of housing, designation if the apartment was privatized, or an agreement confirming the existence of ownership rights;
  • certificate of all persons registered in the apartment;
  • notarized consent to rent out housing.

All apartment owners must provide the latest document. They must be present at the time of conclusion of the transaction. Compliance with this rule will avoid a number of problems that may arise in the future. A tenant wishing to rent an apartment under a contract must also provide documents. However, on his part, only a passport is enough.

Features of concluding an official apartment rental agreement

When figuring out how to properly rent out an apartment to an individual, a citizen will find out that the process must be carried out with the drawing up of an appropriate agreement. It confirms that the deal has been concluded. The contract contains all the information about the terms of the agreement, as well as the rights and obligations of the parties. The deal is between the tenant and the landlord.

Today, there are two types of official agreement on the temporary provision of property for the use of another person.

The first piece of paper is the official tenancy agreement. It is concluded if real estate is leased to individuals. Such an agreement does not need to be registered. This rule is not affected by the period for which the agreement is concluded.

The second type of document is a lease agreement. The document is used if a transaction is concluded with a legal entity. The document must be registered if the property is leased for a period of more than 1 year.

A formal contract is an important document. It is able to protect the property owner from a whole list of problems. Therefore, you should approach the preparation of paper as carefully as possible. If there is no agreement, this significantly increases the risk for both parties to the transaction.

This happens for the following reasons:

  • A citizen will not be able to defend his violated rights in court if he comes across unscrupulous tenants who do not pay for rent and utilities. It will also not be possible to reimburse the cost of damaged property.
  • Authorized authorities will refuse to accept a statement about problems with a tenant if the transaction is not officially registered.
  • If tenants cause damage to neighbors, responsibility for compensation will fall on the owner of the premises.

Mandatory information in a formal contract

For a contract to be valid, it must contain mandatory information.

The parties must indicate the following information:

  • the amount of money that the tenant is required to provide for the use of the premises;
  • the number of residents who will live in the rented apartment;
  • information about owners;
  • information about whether the premises are privatized;
  • features of providing payment indicating the date or even time;
  • the exact time and procedure for checking the property by the owner of the premises;
  • features of the use of the apartment owner’s property;
  • information about payment of utility costs and who will perform the action;
  • procedure in case of non-payment;
  • specifics of compensation for losses to the lessor if they were caused;
  • additional agreements that do not contradict current legislation.

If housing is being rented out from the owner or from a real estate agency, in addition to the contract, an act of acceptance and transfer of the personal property of the owner of the premises must be drawn up. It indicates the fact of transfer of the apartment and the things that are in it. Thanks to the preparation of documents, transaction participants can reduce all kinds of risks.

However, a number of risks still remain even after concluding an agreement. Thus, the tenant has the right to receive accurate information about whether the landlord is the owner of the premises and whether he can rent it out. Additionally, it is worth finding out whether there are any problems with the housing, whether payments for utilities have been made, and whether there is any debt on the premises. All this information must be honestly discussed in advance. Then the information is necessarily recorded in the contract. The tenant must confirm that he has read the data and has no complaints.

As additional information the contract may contain information confirming the solvency of the tenant. Thus, a citizen can provide a certificate of employment and telephone numbers of contact persons who can confirm the information provided.

A separate point is the fact that the premises are not rented to other persons and are legally clean. You shouldn’t limit yourself to standard phrases. It is necessary to record in as much detail as possible in the document information about the premises and the property located in it. All oral agreements must also be reflected on paper. By approaching the drafting of the contract as carefully as possible, the parties to the transaction will be able to minimize risks.

Transfer of funds to pay for apartment rent

At the final stage of the transaction, which they want to formalize according to the law, funds are transferred. This stage should be approached as seriously as possible. Today there are two ways to provide funds. The fastest and easiest of them is from hand to hand. However, it is not always convenient for the parties to the agreement. The point is that to complete the process you will need to find time for a meeting. In practice, sometimes neither side has time. This is explained by the fact that most people work during the daytime and prefer to relax in the evening. If the parties nevertheless decide to transfer money in cash, it is recommended to necessarily conclude an act of acceptance and transfer of funds or a receipt indicating the amount, date at the time of receipt of payment and signature. An alternative to the method is the use of non-cash settlement accounts. The tenant transfers rent to them within a certain period of time. In this case, experts recommend that the employer save all receipts.

All actions are carried out on the basis of a concluded agreement. None of the parties has the right to change the specifics of the calculation unilaterally.

Each of the parties to the transaction must follow pre-agreed conditions. If funds are provided to trustees, they must confirm that they have the appropriate authority. To do this, a power of attorney must be provided in accordance with the rules. Transferring money to a bank account greatly simplifies the procedure. The fact of transfer of funds will be confirmed by receipts. In this case, the seller will not be able to deny receiving money to pay the rent.

How to pay taxes to the state?

If a person wants to legally rent out a premises, he must understand that he will have to pay taxes. Failure to comply with the rule is a violation of current legislation. This is fraught with consequences. Often, negligent landlords are exposed to the tax authorities by the neighbors themselves. This usually happens if residents disturb the peace and act like hooligans at night. This leads to neighbors starting to complain. As a result of their appeal, the fact of renting premises in Moscow without paying taxes comes to light.

You can avoid deductions to the state by leasing your property through a special agency. They act as a mediator. However, in this case, most of the profit will go to such an organization.

Statistics show that it is much more profitable to pay taxes yourself. However, not everyone knows how to perform the action. If a citizen wants to rent out the premises he owns, the taxable base will be the rent specified in the agreement. The amount of deductions to the state in this case will be 13% of the profit received from leasing the property. In some cases, the interest rate may increase. The amount of deductions to the state will be 17% if the income for the reporting month from renting out the premises is 10 times higher than the minimum wage.

The tax payment process in practice

To make payments to the state, the owner of the property must fill out a declaration. It is drawn up in form 3-NDFL. The document is submitted to the tax authorities at the place of business activity. Otherwise, the document completed in accordance with the rules is provided at the location of the apartment. After representatives of the Federal Tax Service receive the document, they check the declaration for correctness. If all requirements are met, after some time the property owner will receive a receipt by email. Based on this, payment must be made.

The deadlines for submitting the declaration and depositing funds are established by current legislation. Documents must be provided and payments must be made by April 30 of the year following the reporting period.

A person renting out an apartment can register as an individual entrepreneur. Completing the procedure will significantly simplify the income tax payment scheme. To do this, you will have to go through the registration procedure by contacting the Federal Tax Service. An individual entrepreneur has the right to contribute 6% of the profit received to the budget if settlements with the state are carried out according to a simplified taxation system.

Last updated May 2019

Having multiple living spaces is not only a luxury, but often a headache. The owners are trying to rent out the “extra” living space. This is both additional profit and some kind of supervision of the apartment.

Let's try to figure out how to properly rent out an apartment, how to avoid problems with unscrupulous tenants and the tax inspectorate, and how to preserve your property.

Who can take it

The owner has the right to rent out his apartment. Who has a certificate of registration of ownership rights (extract from the state register) for it. No relatives or very close friends have the right to enter into a rental agreement with tenants at the request of the apartment owner. This option is possible only if you have a notarized power of attorney, which states the right of the authorized person to rent out the housing of his principal. Otherwise, the owner may object to such a transaction at any time.

If the owner of an apartment uses it under a social tenancy agreement, that is, it actually belongs to the state or municipality, then he has no right to rent it out. In exceptional cases this is possible, but for this it is necessary to obtain official written permission from the state/municipal body (who is the owner, in most cases this is the municipality).

If there are other residents registered in the rental housing, in addition to the owner (as members of the owner’s family), then obtain their written consent to conclude the transaction not required.

But there are subtleties. If a rental agreement has already been concluded and the owner or hires other persons to live in the dwelling, then consent to such moving in is required from all interested parties (both the tenant and all people registered with the tenant).

The same is required if part of the apartment is rented out (for example, a room in a communal apartment with a shared kitchen, toilet, and bathroom for several owners). Thus, an additional rental agreement for vacant space can be concluded with the permission of the first tenant and his family members.

If a minor child is also registered in such housing, then permission to rent out the apartment will also need to be obtained from the guardianship authorities.

If there are several private owners of the apartment, then each of the co-owners must participate in the transaction on the side of the landlord. Or express your written consent to conclude the transaction and entrust one of the owners to handle its execution. Such consent and power of attorney are drawn up by a notary.

If such procedures are neglected, then the apartment rental agreement (for a period of more than 1 year) will not be registered in the Russian Register.

In practice, apartments are often rented “in gray”, without state registration of the agreement in the Russian Register. Therefore, such formalities are not observed. But you need to keep in mind that in a legal dispute with a tenant (on any issues regarding the rental of an apartment), it will not be possible to refer to such an agreement as evidence, since it is void without registration (if it is not concluded for a period of less than a year, then registration is not necessary and the written form of the contract is sufficient for its full force).

When we're talking about about moving into a municipal apartment (including registration, conclusion of an additional social tenancy agreement), consent is required from all registered persons and, naturally, from the municipality.

Who to rent an apartment to

A person who is faced with renting out an apartment for the first time will be thrown into panic by even such a simple question of where to find tenants. We can recommend four options:

  • Contact a real estate agency. They will offer you a lot of options and also provide some guarantees, but you will have to pay for such services.
  • Submit an advertisement for renting an apartment in a newspaper, Internet sites, or in a “creeping line” on television. Or find an advertisement for a person who wants to rent a home in the same media. True, there is a risk of running into an unscrupulous tenant. He will either not pay for the apartment provided to him, or he will damage (steal) the property in it.
  • Find a tenant through friends, acquaintances, relatives - best option. It is unlikely that a tenant under the patronage will risk harming the owner of the apartment. And in case of occurrence controversial issues it can always be found.
  • Rent out housing to relatives or friends. Most likely, such rent will be free of charge. You will not receive any material benefit. But you can safely entrust them with paying utility bills for the apartment.

In general, you need to periodically check the apartment you are renting. Communicate with tenants and monitor utility bills to avoid problems in the future.

If an apartment is rented to a stranger, the rental agreement cannot guarantee complete property security for the owner. It is necessary to check the future tenant to ensure he is law-abiding. To do this, you can contact police officers you know or other representatives of law enforcement agencies to check the employer for a criminal record, bringing him to administrative responsibility, the presence of debt or credit arrears, etc. You can look up information about the person on the Internet and from other open sources.

Renting an apartment without intermediaries is, of course, cheaper. But then all worries about housing fall solely on your shoulders.

How to transfer an apartment

We'll talk about the legal aspects of the transaction later. Now let's touch on everyday issues.

The apartment must be transferred directly to the tenant, telling about all the features and important technical aspects of the housing. This way you can avoid accidental breakdowns and other damage.

When transferring an apartment, you should jointly record the readings of energy meters (water, electricity, gas, etc.) so that in the future you will not have to figure out who incurred the utility debt.

Before handing over the keys, the general and detailed conditions in the apartment should be photographed. This will discipline the employer, as he will see the owner’s reverent attitude towards his property. In addition, photographs can serve as evidence in court if a conflict arises about a significant deterioration in the condition of the apartment after its delivery.

If you have friendly neighbors on the landing, it would be good to introduce the new residents to them. And leave your phone number with your neighbor for emergencies. This also “educates” the employer.

How to register a lease legally

Even if you decide to rent out an apartment to your best friends or distant relatives, it is better to document this transaction. In this case a residential lease agreement is drawn up(it must be distinguished from a lease agreement, which is concluded mainly between legal entities). It’s easy to arrange. There are a lot of samples and options on the Internet for different occasions. You can draw it up yourself, seek help from a lawyer or from us.

The document is signed by both parties. Notarization is not required, but is not prohibited. As an option, entrust the drafting and certification of the transaction to a notary. But such a document will not have greater legal force than an ordinary written agreement concluded by the parties.

In addition to the rental agreement, it is necessary to draw up a transfer and acceptance certificate for the rented apartment.

The act describes in detail the technical condition of the entire residential premises: the presence of repairs, plumbing, as well as the furniture, household appliances, and other household items in the apartment. It is necessary not only to list them, but also to indicate in what condition they are, in what places they are located, name (model, brand, etc.), determine the approximate cost (at least of the most expensive items). This will help the homeowner in the future to assess the condition of his property and recover damages for damage to it from unscrupulous tenants. The act is also signed by both parties after inspecting the apartment. After which the tenant is given the keys.

How to draw up a rental agreement correctly

If you decide to rent out an apartment and draw up a contract yourself, you should follow the basic rules for drawing it up. Main, clearly state the basic conditions - apartment address, duration and size rent , the rest is at the request of the parties. You can draw up a very detailed document on several pages, which will include all the nuances. And only the essentials, fitting everything on one sheet. A reliable contract should include the following points:

  1. Date and place of its compilation.
  2. Detailed personal data of the landlord and tenant: first name, last name, patronymic, date of birth, place of registration and residence, number and series of passport or other identification document.
  3. Subject of the agreement: an apartment for rent, owned by the landlord. Namely, its address, square footage, technical condition, availability of furniture, plumbing, assessment of suitability for living (heating, water supply), connection to the telephone network, the Internet, cable television. Detailed description may be stated both in the contract itself and in the deed of transfer attached to it.
  4. A link to a document confirming that the landlord is the owner of the property. About the absence of encumbrances by third parties (mortgage, pledge, other lease, arrest, etc.).
  5. The cost of the monthly rent, including an indication of who is responsible for paying utility costs.
  6. Payment form: cash in cash, by postal order or by bank card(contribution), free of charge, etc..
  7. Payment terms: lump sum for the entire rental period or monthly (quarterly), indicating by what date payment must be made.
  8. Which party is obliged to carry out current, major or urgent repairs of the apartment.
  9. The period for which the housing is rented.
  10. Indication of all tenants moving in with the tenant (if the contract is long-term).
  11. The rights and obligations assigned to the tenant and the lessor, with which they must agree.
  12. Reasons and conditions under which a tenancy agreement can be terminated unilaterally.

It is advisable to also stipulate in the contract special conditions, the so-called “everyday tricks”:

  1. The ban on the employer and members of his family (or those persons who will live with him) be registered at the place of residence (in a rented apartment). Although the legislator does not allow registration without the owner’s permission, “enterprising craftsmen” manage to circumvent the restrictions. Such a condition will not allow cheating during registration, and if illegal registration was nevertheless allowed, then it will be easy to challenge it in court (the agreement itself will be indisputable evidence of the unlawfulness of the employer’s actions).
  2. Distribute the responsibilities of insuring the apartment against accidents between the landlord and the tenant. It is better, of course, to deal with this issue yourself, since by insuring the apartment against flooding, fires, civil liability, etc., the owner relieves himself of the risks for the negligent behavior of the tenant. After all, if such an incident occurs, the owner will be responsible to the victims (neighbors and other persons). Damages can only be recovered from the culprit (tenant) by way of recourse. That is, first the owner compensates for the damage to the victims and only then can he demand financial compensation from the tenant. Sometimes this is an impossible task (for example, the employer does not have property, does not officially work or pay alimony, etc.).
  3. On restricting the ability to sublease an apartment to other persons without the written consent of the owner. Otherwise, the apartment can be turned into a living room.

On the periodic opportunity of the owner to check the condition of the apartment. These are the rights of the owner, in the presence of the tenant, to come to the apartment to inspect it for its safety, proper sanitary condition, etc. If such a point is not provided, the tenant may simply not let the landlord in, because this is his right.

For what period should the contract be concluded?

The maximum period for which you can enter into a rental agreement is 5 years. And even if the document does not contain a reference to the period for which the apartment is rented, it will be limited to the specified time.

Experienced lawyers still advise not to rent out an apartment in long-term rental. Concluding another contract for a new term is always easier than terminating an existing one. Moreover, when one of the parties does not agree with the termination.

Do I need to register a tenancy agreement?

An apartment rental agreement (or residential lease agreement) does not require mandatory registration with the Rosreestr authorities if it is concluded for a period of up to one year (for example, for 11 months or six months).

If it is concluded for a longer period, then such a transaction will have to be registered. The downside is that this obliges the landlord to prepare a package of documents and pay a state fee for registration. In addition, information about the rental of housing and the receipt of profit by the landlord will be sent to the tax authority. But, on the other hand, by registering this transaction, he receives additional guarantees. .

It is most profitable to conclude an apartment rental agreement with the right to subsequently prolong it and renew it every year.

Advantages and features of renting an apartment for a period not exceeding 11 months, which we have already discussed

  • The rental agreement does not need to be registered with Rosreestr. This means there is no need to waste time collecting documents or incur the cost of paying state fees. And upon expiration of the contract, clear the entry in the state register about the encumbrance (hire);
  • the employer will not be able to count on a delay in eliminating violations that lead to termination of the contract.

Mostly short-term contracts are used by owners who evade taxes on rental income. After all, the tax office does not know about such an agreement (the agreement is not registered in the Russian Register and tax authorities do not receive information from there).

Registration of an agreement in the Russian Register is not difficult.

  1. You can apply for registration of an agreement within 1 month from the date of its conclusion (Article 51 of the Federal Law “On State Registration of Real Estate”). Otherwise, a fine of 5,000 rubles is expected.
  2. The applicants must be two parties to the contract (both the landlord and the tenant or their representatives by notarized power of attorney).
  3. The package of documents consists of:
    • rental agreement with acts of transfer of the apartment from the owner to the tenant in three copies;
    • applicants' passports (for identification);
    • receipt of payment of state duty (amount of 2000 rubles, 1000 rubles on each side);
    • copies of documents on ownership of the apartment (founding agreement, certificate of ownership, cadastral passport). Although these documents are not mandatory, their provision speeds up the process of accepting applications and registering an agreement;
    • consent of interested parties (other shareholders, mortgagee, etc.).
  4. Registration is carried out within 5 working days
  5. Documents are submitted to the MFC department.

Registration may be denied for the following reasons

  • the apartment for rent is not registered in the cadastral register;
  • a previously concluded lease agreement for the same area is valid;
  • a complete list is not provided necessary documents for registration;
  • the lease agreement has gross inconsistencies with the requirements of the law.

Payment for rented housing

Payment for renting an apartment, as well as the conditions for making utility payments, should be described in detail in the contract.

Some landlords insist on a rent deposit. That is, they demand payment for several months at once. This guarantees that residents will live in the apartment for the entire period they paid for. For the employer, this is the confidence that he will not be left without a roof over his head during the time for which he has already paid.

Information that a deposit for several months is required for renting an apartment can be indicated directly in the contract or agreed upon orally by the parties.

It is better to set out in writing the terms of the return (or non-refund) of the deposit in the lease agreement. This is in case the tenant decides to move out of the apartment earlier, within the period for which he has already paid the rent.

For example, the tenant paid a deposit for living in rented housing for 6 months, and after 3 months he decided to move out. This option must be provided for in the contract and indicate whether in this case the landlord will have to return part of the rent.

There is a requirement to deposit the last month's rent. The scheme is as follows: double payment is made in the first month. And you don’t have to pay anything for the last month, since the deposit payment is the payment for the last period. This deposit insures the owner of the apartment if the guest moves out secretly without paying for the last month.

About receipts

It is advisable to record the transfer of any money for renting an apartment, be it a deposit or a monthly payment, with receipts. You can prepare a single form in which you only need to enter the amount and date of payment and sign the parties. Witnesses are often brought in to confirm the fact of transfer. Their details are included in the receipt.

It is also advisable to complete the receipt in two copies, so that one remains with the tenant and the second with the lessor.

If payment for rental housing is made in non-cash form, then the payer must keep checks (receipts) for the transfer of money to the owner of the apartment.

Termination of an agreement

The grounds and conditions for terminating the tenancy agreement must be specified in the document itself.

The tenant has the right to terminate it at his own request, subject to two conditions:

  • all persons living with him agree with this decision;
  • the lessor is notified no later than three months.

The person renting an apartment may terminate the contract unilaterally on the following grounds:

  • the tenant does not pay rent for six months in case of long-term rental or misses two payments in a row if the rental period is less than 1 year;
  • damage or destruction by tenants of housing or property located in it;
  • using the apartment for purposes other than its intended purpose, for example, for an office, warehouse, etc.;
  • systematic violation of order, causing disturbance to neighbors (the violator was warned by the landlord, but did not eliminate the violation).

The tenancy agreement can also be terminated through the court. The initiator of the claim can be either the landlord or the tenant. The reason is usually that the housing has become unusable or has been recognized by the relevant authorities as unsafe.

If the tenant does not agree with the termination of the contract at the initiative of the landlord, he has the right to appeal this fact in court. If the rental agreement was concluded for a long term, the court may grant the plaintiff a deferment to eliminate violations and pay the debt for up to one year.

Should I pay tax on income from renting out an apartment?

Even if the apartment is rented out for a short period of time, this does not relieve the landlord who receives the proceeds from tax liability.

When the lease is long-term and registered with Rosreestr, then information about the transaction will most likely end up with the tax office.

With a short-term contract, it is easier to conceal the fact of receiving a profit from the rental (for obvious reasons). But legislators do not advise doing this. Those who get caught will be forced to pay not only income tax for the entire period, but also a fine and penalties in the amount of 20 to 40 percent of the unpaid tax amount, etc.

When the tax debt amounts to a large amount (more than 900 thousand rubles), the culprit may face criminal punishment. Up to imprisonment.

A concluded rental agreement for residential real estate is a reason for tax authorities to collect tax on the amount for renting out an apartment. Any ill-wisher, as well as Rosreestr at the request of the tax office, can report this.

According to the law, the landlord is obliged to from January 1st to April 30th inclusively submit to the inspectorate at your place of residence a declaration of your income for the past year. It indicates the amount of profit received, including from renting out the apartment.

No one will send the taxpayer a receipt for the amount of tax. You must pay the calculated personal income tax yourself at the rate of 13 percent of the amount of profit received from renting out an apartment per year. If the declaration is not submitted, then a fine is provided for this in the amount of 30% of the amount of the tax base, but not less than 1000 rubles.

Payment must be made until July 15th of the year, in which the declaration was submitted. Failure to pay or late payment may result in fines and penalties.

The landlord can be exempt from paying tax only if he has not received rent for the apartment from the tenant for a long time and is able to prove this fact.

Self-employment and apartment rental

The status of a self-employed citizen allows you to solve some problems in the hiring issue.

Firstly, simplified taxation . This is a tax experiment. in Moscow, Moscow region, Tatarstan and Kaluga region. Citizens of these regions can register through the “My Tax” service and pay 4% of the amount of income. Reporting is generated by the same Internet service “My Tax”. The amount is paid monthly. There is no need to submit any declarations. The amount of income per year should not exceed 2.4 million rubles. The beginning of the experiment showed that the idea was not unsuccessful. This way of paying for your income is convenient and economical. Other regions of Russia have already expressed a desire to join the experiment.

Secondly, no need to register as an individual entrepreneur . By registering as self-employed, a citizen will pay a special tax on professional income. These obligations are sufficient for the state and there is no need to strictly tie oneself to the entrepreneurial path. Of course, if we are talking about renting out your home, which consists of 1-2 objects. If there are a large number of objects and other people’s objects will also be provided for rent (for example, for rent or real estate under management). This is a purely commercial activity. You can’t do without an IP certificate.

For the self-employed, tax holidays are provided until December 31, 2019 (clause 70, article 217 of the Tax Code of the Russian Federation). You just need to submit a notification to the territorial Federal Tax Service and indicate the type of preferential activity. Unfortunately, renting housing is not included in the type of activity of self-employed people, which is exempt from paying taxes. At the regional level, authorities at their discretion can determine the types of occupations that will fall under preferential status. But today, not a single region has included rental housing in this list.

Other types of liability

There are cases when citizens rent out several apartments they own at once. Such activity is recognized as entrepreneurial. Therefore, before renting out apartments, it is required obtain the status of an individual entrepreneur. Otherwise, there will be liability under administrative (Article 14.1 of the Code of Administrative Offenses of the Russian Federation) or criminal (Article 171 of the Criminal Code of the Russian Federation) legislation (depending on the amount of income received) for illegal business activities.

Let us clarify that if we are talking about one apartment, in practice it is considered that this activity does not relate to commercial activity. This is one of the types of activities of self-employed citizens.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

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How to rent out an apartment without intermediaries? What are the features of renting an apartment through an agency? How much will I earn if I rent out an apartment or room for a long term?

Hello to everyone who stopped by! In touch, an expert from the popular online magazine “HeatherBober” - Denis Kuderin.

Today we will talk about how to rent out an apartment competently, safely and profitably. The article will be useful to anyone who has additional real estate on which you want to start your own small business.

At the end of the article, a guaranteed bonus awaits you - an overview of the most reliable companies in the Russian Federation that will help you rent out your property on the most favorable terms for its owner.

1. Renting out an apartment as a business

If you have an apartment in addition to the one in which you live, and this living space is idle, eating up money for maintenance, you can always turn it into a source of additional income.

At the same time, you will have to work hard only at the initial stage - preparing the property for rent and searching for tenants. And then your only task will be to receive your regular rent on time. An ideal example of passive income is “we sit and the money flows.”

True, you will still have to periodically monitor the condition of the apartment, troubleshoot problems and breakdowns in a timely manner, and monitor the level of loyalty of residents. But if you wish, you can delegate this part of the work to a property management company.

In this situation, you can rent out an apartment and go abroad, to the village with your grandfather or to South coast Crimea for permanent residence. In this case, all rental concerns will be transferred to a trusted person, and you will only have to withdraw money from the account and spend it at your own discretion.

Read about what professional means in a separate article.

The main thing in renting an apartment is to correctly assess the profitability of this enterprise. When renting out real estate for temporary use, you need to take into account all the factors that in one way or another can affect the cost of rent: only in this case will you be able to set an adequate market price for rent.

And you also need to decide in advance whether you will act independently or involve professional realtors in the procedure. Both options have their pros and cons.

The basic rule is this: if you need to rent out an apartment right now - you are leaving, you urgently need money - it is better to attract agents from a reliable real estate company or with an impeccable reputation. If time is of the essence, act on your own. The only condition is that you must have at least minimal experience in real estate transactions.

And one more important nuance - you need to be able to understand people. You will have to decide for yourself whether the tenant you have chosen is reliable or whether it is worth looking for another candidate.

Mistakes cannot be made: a dishonest tenant means late payments or a complete lack thereof, damage to property, complaints from neighbors, floods and fires, perhaps even calls to the police. Do you need this?

The table shows the main advantages and disadvantages of renting an apartment independently and with the help of an intermediary:

Step 3. We are looking for tenants

I have already told you where to look above. Here I will note that although the search for candidates is the most important stage of the process, you should not get hung up on it. Tenants who are 100% ideal are rare.

Example

One of my friends got married and moved into an apartment with her husband. She decided to rent out her one-room apartment and approached the search for tenants thoroughly. She consistently rejected about 30 applicants.

Some had a cat, others were too young and cheerful, others seemed to her not sufficiently wealthy, etc. As a result, the search for tenants dragged on for many months, and the friend lost sleep, peace and almost quarreled with her new husband.

Universal advice - give preference to married couples in which both spouses work and have a stable salary.

Step 4. We arrange a meeting and show the apartment

Before agreeing on a showing, conduct a preliminary conversation and ask the applicant security questions. If there is something alarming in the answers, do not take risks - say directly: “I’m sorry, but your candidacy does not suit me.”

At the meeting, have a second conversation with the potential tenant. If the impression is positive, lead and show.

Step 5. Collecting documents

Tenants are also not immune. They must be confident in the purity of the transaction and your integrity. Therefore, collect documents in case the tenant asks to see them.

The required package includes:

  • passport (a copy is possible);
  • certificate of ownership of housing;
  • receipts confirming the absence of debts for housing and communal services.

If someone other than you is registered in the apartment, you will also need the written consent of these people to rent out the apartment.

Step 6. We conclude an agreement

You can rent out an apartment informally and officially. In the first case, you will receive more (13% tax will not be deducted), but you will not have any guarantees of the safety of your property.

An agreement is evidence of civil law relations between the parties. This is your insurance in case conflicts, misunderstandings and disputes arise. The absence of an agreement can become a tool of pressure from the tenant - they say, you are not deducting tax on the rent, which means you can wait for payments.

The contract must specify the conditions under which you rent the apartment, the timing of the monthly payment, and the amount of the first advance payment, if any. Certain points relate to the safety of your property, the liability of the parties in case of violation of the agreement, conditions early termination agreement.

For example, if neighbors complain about noise, the owner has the right to evict the tenants within 3 days or a week without refund of rent.

Step 7 We receive an advance payment

The agreement suits both parties, everyone is happy and smiling. All that remains is to receive an advance payment - this will be the beginning of a long, mutually beneficial partnership. It is advisable to document all financial calculations. So that there is no: “I paid you last week, did you forget?”, “How about another 2000, I paid the full amount?”

If you doubt your abilities or some points are not clear to you, it is better to clarify them in advance. Take advantage of modern digital technologies - get online advice from professional lawyers on the Lawyer resource.

Thousands of qualified specialists in all areas of law, including housing lawyers, collaborate with the resource. You can contact them via chat or by phone numbers listed below.

You can get competent legal support right now - the site operates around the clock.

4. Professional assistance in renting out an apartment - review of the TOP 5 real estate agencies

The promised bonus is a review of the five most reliable agencies that will help you rent out an apartment quickly and safely.

The oldest real estate company in the capital. It has an extensive network of representative offices - in Moscow alone, 120 branches operate according to a single standard. Engaged in any real estate transactions, including the rental of private apartments.

Experienced agents guarantee that your property will be delivered promptly, legally and profitably. Realtors with many years of experience will help you realize any property - from a room in a residential area to an elite cottage in the Moscow region. The legal purity of the contract is monitored by the company's in-house lawyers.

A specialized real estate agency with many years of experience in the capital's market. The company has an extensive information base and a staff of qualified employees. The main principle of the company is a responsible attitude to the fulfillment of each order.

Realtors are responsible for the competent preparation of the lease agreement and take into account, first of all, the interests of home owners. By choosing Alma, you can be confident in the safety of your property and timely payment.

3) Inkom

One of the largest real estate companies in the Russian Federation. Work experience in the housing market – 25 years. Leader of the Moscow region. It has branches in dozens of cities in the Russian Federation. The scope of activity covers all areas of the real estate market. Will help you rent out an apartment in a new building, in the suburbs, in the business center of the capital. The staff includes only proven agents with a large number of successful contracts.

Moscow agency specializing in luxury real estate. The company guarantees that your housing will not be rented out to the first comer: employees will check each candidate to determine his solvency and integrity.

At the same time, the company guarantees to deliver your property in 1-2 days for the maximum market price. Within an hour after the call, a professional photographer will come to you and take pictures of the apartment, after which specialists will evaluate the property and determine its rental value.

A full range of services in the real estate market. Work experience since 1997. 8 branches in Moscow and dozens of representative offices in other cities of the Russian Federation. Additional services in the field of housing assessment, consulting and analytics.

There are 2 ways to rent an apartment through an agency: call (calls are accepted from 9 a.m. to 9 p.m.) or fill out an online application. The apartment will be rented at the market price, and the final choice of residents will be made by the owner of the property. Each client receives property and civil liability insurance as a gift.

5. What you should be prepared for – 4 main risks for a landlord

When renting out an apartment, be prepared for certain risks. People are not as careful about other people's property as they are about their own.

In addition, there are a huge number of scammers in the housing market who are ready to profit at your expense.

We list the main types of risks for apartment owners.

Risk 1. Damage to property

This is the most likely risk when renting a property. As a rule, owners rent out furniture and household appliances along with living space. Sometimes this is a very valuable property that you want to get back safe and sound. And decorating an apartment often costs a lot of money.

Any transactions with property, including rental, regulated by certain legislative acts. When renting out living space or renting it, the owner must be guided by the following two basic documents:

  1. Housing Code of the Russian Federation– this document sets out the basic rules for using housing and responsibility for violating them.
  2. Civil Code of the Russian Federation– separate chapters of this document are devoted to the issues of real estate delivery:

Responsibility

The legislation does not provide for a separate article or law that would contain. However, in case of such a violation, punishment will be applied on the following grounds:

  • failure to submit a declaration(Article 119 of the Tax Code of the Russian Federation);
  • tax evasion.

Tax Code of the Russian Federation Article 119. Failure to submit a tax return (calculation of the financial result of an investment partnership)

  1. Failure to submit a tax return to the tax authority at the place of registration within the deadline established by the legislation on taxes and fees

    entails the collection of a fine in the amount of 5 percent of the amount of tax not paid within the period established by the legislation on taxes and fees, subject to payment (addition) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amounts and not less than 1,000 rubles.

  2. Failure of the managing partner responsible for maintaining tax records to submit a calculation of the financial result of the investment partnership to the tax authority at the place of registration within the period established by the legislation on taxes and fees

    entails a fine of 1,000 rubles for each full or partial month from the date established for its submission.

If in the first case liability is established only tax legislation, then in the second this can happen both on the basis of the Tax Code of the Russian Federation and according to the Criminal Code of the Russian Federation.

Depending on the severity of the offense, liability is provided.

Collection the total amount of all unpaid taxes– this measure is mandatory and always applies. In addition to the amount of the tax itself, you will also have to pay a penalty for each day of delay.

Imposition of a fine for failure to submit a declaration in the amount of 5% of the amount of debt. Moreover, its minimum amount is 1000 rubles, and the maximum is 30% of the debt.

Imposition of a fine for non-payment of tax - its amount is:

Criminal liability– a specific measure is established by Art. 198 of the Criminal Code of the Russian Federation and depends on the severity of the violation.

If the amount of tax debt is more than 600 thousand rubles. three years, the following measures may be applied:

  • a fine in the amount of 100 to 300 thousand rubles;
  • forced labor (for up to a year);
  • arrest for a period of up to six months;
  • imprisonment for up to a year.

If tax debts fall into the category especially large(that is, exceed the amount of 3 million rubles for three financial years in a row), then the responsibility becomes stricter:

  • a fine in the amount of 200 to 500 thousand rubles;
  • forced labor or imprisonment for a period of up to three years.

This list of measures is exhaustive; no other liability for non-payment of taxes is provided. For example, the owner will not be able to evict from his living space or take it away.

Despite the presence in the legislation of such serious liability for the illegal letting of real estate, in practice it is rarely used.

This is due to the fact that it is very difficult to prove the fact of an offense, because this requires documentary evidence that the living space is actually rented out to someone.

Considering that this is not in the interests of both parties to the transaction, it is very difficult to find such documents.

You can learn how quickly and correctly from our article.

Step-by-step instruction

If the owner has nevertheless decided to officially lease or rent the property, he needs to know how to carry out this procedure correctly. An approximate algorithm of actions is as follows:

Step 1. Preparing housing for delivery to tenants. At this stage, you need to make the premises as attractive as possible for tenants: carry out cosmetic repairs (if necessary) and ensure availability additional amenities(for example, install the Internet and install air conditioning).

Step 2. Finding a tenant– this can be done either independently or with the help of a special real estate agency. Searches can be carried out through many channels: using the media, the Internet, acquaintances or friends. You can read about renting out living space on our website. It is necessary to inspect the property with potential residents and tell them about all the advantages and disadvantages of the property.

Separately, it is worth raising the question regarding the availability utility debts. Of course, their payment does not pass on to the tenants, but the parties can voluntarily resolve this issue. For example, agree on the repayment of part of the debt to pay the cost of rent or transfer the debt to the owner.

Step 3. Preparation of necessary documents.

To conduct a rental or rental transaction, you will need:

  • renter's passport;
  • employer's passport;
  • documents confirming ownership.

Amount of deductions

As already noted, the main reason why owners rent out real estate unofficially is the need to pay tax on the money they receive. This type of income is income, so it subject to personal income tax. The rate of this tax, depending on the payer, is set at:

  • 13% - if the income is received by a Russian citizen;
  • 30% – if the recipient is a foreign citizen.

Obviously, in each of these cases the amount is quite large.

However, there are several completely legal ways to reduce the amount of required deductions.
For this you need register with the tax office as an individual entrepreneur and select one of the available tax systems:

  1. simplified tax system. In this case, the owner will become an entrepreneur and will be able to pay less deductions on the income received - 6%. However, annually you will need to pay an additional amount for mandatory insurance premiums.
  2. – in this case, there will be no need to pay taxes at all, but you will have to pay a decent amount for the patent (the exact cost depends on the specific region). Fund contributions can also be added to the cost of acquiring a patent.

A less legal way to reduce the amount of tax is understatement of the amount of payment in the contract for housing.

However, the owner is at risk, because in case of non-payment, he will be able to recover from the tenant only the amount specified in the contract.

You can find out what this includes from our article.

Through an agency

To simplify the process of renting an apartment, owners can use the services of an agency and enter into an agreement with a realtor. In this case, it is also possible to rent out the housing officially, with the intermediary taking on the bulk of the work. In particular, he may have the following obligations:

  • preparation of all documents necessary for the transaction;
  • searching for potential tenants;
  • organizing housing advertising;
  • holding a show;
  • execution of the contract.

IN realtor services many other obligations may also be included - more precisely, they are fixed in the agreement with the agency.

If desired, it will also be possible insure the apartment and all property located in it from possible damage.

The only drawback of this method is the need pay for agency services.

However, if you contact reliable company with good reputation, then the benefits from this will significantly outweigh the financial losses.

Official rental of real estate is not used among owners especially popular since as a result of this transaction it is necessary to make tax payments to the budget.

However, the risks for both parties to hiring or leasing are also minimal, since official contract guarantees compliance with all their rights and obligations.

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