According to the Tax Code of the Russian Federation, donated real estate is subject to gift tax.

Until 2006, all donated property was taxed, but as of January 1, 2006, new amendments to the Russian Tax Code came into force. Currently, gift tax on any property, including real estate, is not paid if the donor and recipient are close relatives.

The list of close relatives exempt from paying this tax is determined by the legislator and is exhaustive. It includes:

• spouses;
• children (own and adopted);
• grandmothers, grandfathers;
• parents;
• grandchildren;
• full-blooded (that is, born from the same mother and father) and half-blooded (that is, having either a common father or mother) brothers and sisters.

To confirm the relationship of the parties to a donation agreement for an apartment or some other piece of real estate, which is the basis for the complete exemption of the recipient from paying the appropriate tax, it is necessary to submit documentation to the territorial tax authority confirming the presence of kinship or family ties.

Such documents include a birth certificate, marriage registration, paternity certificate, court decision and other supporting documents. If real estate is transferred from the donor to another, more distant relative or stranger, the donee must pay gift tax on a general basis.

Real estate gift tax rate

The tax rate for citizens of the Russian Federation is currently 13% of the amount of property donated.

For foreign citizens, an increased gift tax rate is established - 30%.

This thirty percent rate established by Russian legislation for foreign citizens can be changed by a special international agreement between Russia and a foreign state to avoid double taxation.

The price of the donated real estate is not an essential condition of the gift agreement, therefore, it is not necessary to indicate it when drawing up the agreement. Gift tax is calculated based on the cadastral value donated apartment or other real estate.

The cadastral value of real estate is as close as possible to their market value, so gift tax can be quite significant for the donee. It is for this reason that if the donor and the donee are not close relatives by law, sometimes it is much more profitable to draw up a contract for the sale and purchase of an apartment than to give it as a gift. When alienating real estate on the terms of purchase and sale, in many cases the tax will be significantly lower than the gift tax.

The donation of a share of real estate (land, apartment, house, etc.) is subject to gift tax according to the same rules as the donation of the entire property.

Tax return

If the donee is required by law to pay gift tax, then filing a tax return for the donee is mandatory. In the event that a gift of real estate is made in favor of a close relative, which is the basis for tax exemption, the recipient does not have to submit a declaration to the tax authority.

However, in this case, he must submit to the territorial tax authority documentation confirming the existence of a close relationship with the donor of the real estate.

Failure by the donee to fulfill the obligation to timely submit a tax return to the tax authority (only if he is obliged to do so) is an offense and may entail the application of a tax sanction in the form of a fine.

In addition, it should be noted that donated real estate can be alienated, that is, sold, donated, exchanged by the new owner only after full payment of the gift tax, which must be confirmed by a corresponding certificate from the territorial tax authority at the location of the property.

Gift deed of gift. Place of conclusion. have entered into this gift agreement, hereinafter referred to as the Agreement on the following

Donation of a share of an apartment by non-residents - how and where to register a deed of gift

You must issue a power of attorney to a third party in notarial form; the donation of a share is registered in the Office of the Federal Service for State Registration, Cadastre and Cartography.

To employ a foreign citizen, it is not enough to conclude only an employment or civil law contract with him. The procedure for officially registering a non-resident is quite complicated and requires significant costs.

Registration of real estate is carried out only at its location. You need to contact that registry department. services where the apartment is located, no options

Is a gift for real estate subject to tax and what is its amount?

If you find out, tell me!

Real Estate Tax Gift for Non-Residents. the court as a participant in civil proceedings receives Is a gift of real estate subject to tax and what is its amount?

Any property is subject to tax. Even privatized.

If real estate is transferred under a gift agreement between relatives, it is not taxed; the same applies to inheritance, even if the heir is not registered in the real estate that he inherits.

If the donor is a relative, then no. I advise you not to use the services of a notary. It’s much cheaper to do everything at MosKomRegistration.

Taxable. Moreover, the donor pays the tax! I can’t tell you the amount of tax, it varies in different countries. But since such transactions are formalized everywhere by a notary, any notary will tell you the amount of tax.
In terms of money, it turns out to be easier (cheaper) to make a fictitious purchase (without transferring money). At the same time, evaluate the apartment (for example) at the minimum - state price (for a finished apartment in a house built 15 - 20 years ago - this price will be 10-12 times less than the market price).

And if not a close relative, then up to 30% of the market value.

How is the gift of an apartment by a non-resident Russian citizen to a loved one taxed? Is a gift of real estate taxed and what is its amount?

Any property is subject to tax, and the percentage depends on whether you are a relative or not. If not a relative, then 10 percent of the amount exceeding 80 minimum wages. minimum wage = 1100 rub.

Since 2006, the law of December 12, 1991 has been repealed. No. 2020-1
"On the tax on property transferred by inheritance or gift"
You should be guided by clause 18.1 of Article 217 of the Tax Code of the Russian Federation,
where indicated, exempt from gift tax
if the donor and recipient are close relatives (family code),
if you are not close relatives then 13%.
You don't have to contact a notary
only registration with the Federal Reserve System.
Let me clarify that 13% is a tax on the value of the donated property,
percentage share.

I agree with "andrey shashlov"
is subject to income tax of 13% of the value of the property if you are a relative. You received a freebie (donation) and this is your income, but in the form of real estate, not money.
price it in the gift deed at a lower price (if not a relative) and pay less in taxes.

Hello! I am a citizen of the Russian Federation, my grandmother has a house in Ukraine, what do I need for her to draw up a deed of gift.

I plan to receive a sum of money from a non-resident, non-relative under a gift agreement. Is this amount subject to tax, and if so, how much?

To do this, you need to go there, to your grandmother and there. at her place of residence, draw up a deed of gift in accordance with the laws of Ukraine.

You don’t need to do anything other than convince your grandmother to issue a deed of gift for you. The place of residence of the testator and heir does not matter. Your grandmother needs to go to the BTI, everything will be formalized there.

Take your grandmother and go with her to the registration chamber at the location of the property, everything will be processed there in 2 steps

If your grandmother agrees to make this gift, then it is better for you to go to Ukraine and draw up a gift agreement with your grandmother. Before your trip, let your grandmother contact a notary for clarification on the contract; maybe the Ukrainian state has some nuances in the legislation.

To draw up a gift agreement, you need to come to Ukraine and contact a notary (since gift agreements in Ukraine are drawn up only through a notary), and not to the BTI (they only register the new owner there).
However, it must be remembered that such an agreement is considered concluded from the moment of signing, and the notary is obliged to submit information to the tax office within 24 hours.
And a small nuance - since you are a non-resident and are not a first-degree relative, you will have to pay 30% tax throughout the year. But this is not all - foreigners do not have the right to own land. Therefore, the land will need to be sold within a year, otherwise it will be subject to alienation in favor of the state. A house without land is nonsense...
And you still want your grandmother to give you a house in the village?

The receipt by a resident of goods from a non-resident is certainly not a foreign exchange transaction 2 . The currency transaction will be payment for the goods delivered.

I am a citizen of Kyrgyzstan, my cousin gives me an apartment in Russia, how can I register and what is the tax?

People are lucky. It’s better to register through the city justice system, it’s cheaper and more reliable than a notary. I don’t know about the tax, is there one for donations?

Re Settlements between non-resident and resident. --- where a non-resident has a current account. I repeat, a non-resident does not have an account.

Possible by deed of gift. This is by far the best option. The tax will be 13% of the cadastral value of the apartment. An apartment costs, for example, 7 million rubles. , the tax will need to be paid 910 thousand rubles. If your brother was your brother, and you were both Russian citizens, then you wouldn’t pay tax.

Let your brother take a certificate from the BTI about the cost of the apartment. . Should be low. . Like 100 thousand rubles. . Type in Yandex - "Taxation of foreign citizens on the territory of Russia. Donation of real estate"..

For non-residents the tax is not 13, but as much as 30%!

Which is cheaper? see ext...

Ask a notary. By the way. Their consultations are free, it is better to go in the late afternoon. there are fewer people there

Oh, now the rules are changing, well, probably the deed of gift - it’s like 5% of the state value

A deed of gift is cheaper, now you don’t have to go to a notary, the notary takes a percentage of the transaction amount, there are more documents, and then you still need to register the agreement with the Federal Reserve System. It’s easier to conclude an agreement in simple written form, and then register it with the Federal Reserve System, the state duty is not very high.

Real estate sales tax.

AGREEMENT
dated February 8, 1995
BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION
AND THE GOVERNMENT OF UKRAINE ABOUT AVOIDING DOUBLE
TAXATION OF INCOME AND PROPERTY AND PREVENTION
TAX EVALUATION
Article 13
Income from alienation of property
1. Income received by a resident of the Russian Federation from the alienation of real estate, as defined in Article 6, and located in Ukraine may be taxed in Ukraine.
Resident does not mean citizen. This is a person who lived in the Russian Federation for 183 days or more in the calendar year in which the income was received.
For a resident, the tax is 13% and tax deductions can be applied, for a non-resident - 30% without the use of tax deductions (Article 220 of the Tax Code of the Russian Federation). The amount of tax paid in Ukraine is deducted from the amount of tax payable in the Russian Federation.

Inheritance law Donation Deed of gift for an apartment. Deed of gift for my daughter's apartment. We often receive an apartment as a gift from our relatives.

Can a citizen of Ukraine issue a deed of gift for a home to her sister, a citizen of Russia, what is the tax percentage?

Gr. Ukraine can issue a deed of gift to even a Papuan from New Guinea. And the percentage will begin - to the notary.

Deed of gift from a non-resident - free advice from lawyers and lawyers. Similar questions with answers on the topic deed of gift, apartment, taxes, Real Estate

Inheritance

About inheritance and gift taxes
When registering real estate by donation, you will have to pay a state fee, as in the case of purchase and sale, as well as a gift tax at the income tax rate, which is certainly unprofitable. There are two exceptions to this rule: if the recipient falls into “preferential” categories and is exempt from paying the corresponding tax, as well as when selling real estate for which third parties, for example, neighbors in a communal apartment or participants in common property, have a pre-emptive right to purchase.
When drawing up a will, the state duty is small - only 0.1 of the minimum wage, however, after the death of the testator and receiving a certificate of the right to inheritance, you must pay a state duty (0.5 - 1% of the value of the inherited property) and the corresponding tax, and in the case of drawing up a will you will have to fork out at the highest rates. True, if the testator died after January 1, 2006, then the specified tax will not have to be paid at all, although state fees and payment for the technical work of a notary for issuing a certificate of inheritance rights remain.
In addition, this path has a large number of disadvantages: the will can be canceled, changed or contested; may be declared invalid; there may be persons who have an obligatory share in the inheritance.

The donor and recipient are citizens, but live abroad. Does clause 18.1 of Art. 217 of the Tax Code of the Russian Federation for non-residents?

When inheriting by law, they calculate it depending on the degree of relationship and the inherited share... Gift deed from January 1, 2008 year is not subject to tax, you only pay the notary for the agreement and for its certification.

Gift and inheritance taxes have been eliminated. Personal income tax (NDFL) is paid in the amount of 13% for residents or 30% for non-residents. A non-resident is someone who has not lived on the territory of the Russian Federation for 183 consecutive days in a calendar year (not to be confused with citizenship). In such cases, close relatives are exempt from paying personal income tax - parents, children, spouses, etc. There is also a state fee for issuing a certificate of inheritance, registration payments to the Federal Reserve System, payment of BTI certificates

Donation tax

If the donor and the donee are not close relatives, then the latter is obliged to pay a 13 percent tax on the amount of the donated real estate.
The gift tax rate is 13% if the recipient is a resident of the Russian Federation.
For non-residents of the Russian Federation, the tax rate is 30%. The tax rate for non-residents can only be changed by an international agreement that excludes double taxation.
Gift tax is calculated based on a percentage of the income received as a result of the gift. The monetary value of the income on which the tax is calculated is determined by the cadastral value of the donated real estate.
The gift agreement does not indicate the value of the real estate alienated under the agreement.

It doesn't matter. The gift tax is paid by the donee, i.e. You.

How to issue a deed of gift for a cat? Non-resident cat of Ukraine

Take the brain off the shelf! Give the cat to whoever you think is right, and that’s it!

You need to issue two powers of attorney to a third party, who will sign the Donation Agreement on your behalf and register the agreement in the registry. ward

It is better to address this question to the countries of the decaying West. There, mansions are left to cats and dogs. Good luck.

Let the person to whom you want to give a cat give you a receipt stating that he accepts your gift. At this point the registration can be completed. And pass the cat from hand to hand

Take him to a notary, let him give you a power of attorney to sign the gift agreement. His status as a non-resident is not indicated in the power of attorney.

A cat is property. Property can be gifted to someone, but nothing can be gifted to property. Your question is formulated in such a way that it can be understood both as “give a cat” and as “give a cat.”

What percentage of the transaction should I pay when given as a gift by a citizen of another country.

30% - non-resident

Gift deed from a non-resident to a resident who is not a relative. Good afternoon. What tax should I, as a NON-resident, pay when donating a room to a resident NOT a relative.

No % tax is charged on the transaction.
But the donee will pay 13% of the income (the value of the donated property), since he is not a relative.

What percentage of the gift tax must be paid by the recipient, and in what case?

The situation is not completely clear - if the recipient is a resident then 13, if not a resident then 30%. . but I don’t care where the donor lives. Conclude a purchase and sale agreement - the amount is even a ruble - and there will be no tax.

What is the gift tax for a non-resident if I am a close relative? What documents are needed to prove kinship and where should they be...

It is easier to conclude a purchase and sale agreement

The amount of real estate gift tax in 2013, like all previous years, is an amount calculated at the 3NDFL rate, that is, 13% of the value of real estate. Let us recall that until January 2006, the tax legislation of the Russian Federation had a separate type of taxation - gift tax, but after this date it was replaced by the payment of income tax. It is worth noting that the 13% rate for gift tax is intended only for residents of the country; for non-residents it is 30%. However, the last rate can be changed if there is a special international agreement between countries. Attention, if you are in a related relationship with the Donor, then only state fees are paid

Guys, I have the following question: when registering a deed of gift for residential real estate in favor of a minor, which

The law does not know such a thing as a “deed of gift”.
There are no gift taxes.
It’s strange that the tax authority didn’t tell you this.

I am a non-resident of the Russian Federation, I inherited a apartment in Russia. Because I permanently reside in another state and do not have a residence permit in Russia, I want to issue a deed of gift...

I heard that if you write a deed of gift to relatives, you don’t have to pay tax, I could be wrong

4. Donation between relatives
In practice, cases of an individual receiving an apartment, car, money or other property as a gift from a relative are common.
In this regard, the donee may have a question about the need to withhold tax on such income.
In this case, the need to withhold tax will depend on the degree of relationship between the donor and the donee.
Thus, if the donor and the donee are family members or close relatives, then income in the form of cash or property received as a gift is not subject to personal income tax (Clause 18.1, Article 217 of the Tax Code of the Russian Federation).
By family members, family law understands spouses, parents and children (adoptive parents and adopted children) (Article 2 of the Family Code of the Russian Federation, hereinafter referred to as the RF IC).
Close relatives mean relatives in a direct ascending and descending line (parents and children, grandparents and grandchildren), full and half-blooded (having a common father or mother) brothers and sisters (paragraph 2, paragraph 18.1, article 217 of the Tax Code of the Russian Federation, paragraph 3 Article 14 RF IC).
Taking into account the above, we can draw the following conclusion.
If a gift is made between persons who are not family members or close relatives, for example, between second cousins, between mother-in-law and son-in-law, etc., then the income of the donee is subject to taxation in the general manner (13% of the value of the property or the amount of funds - for residents of the Russian Federation, 30% - for non-residents of the Russian Federation).
The tax department is of a similar opinion.
Thus, from the letter of the Federal Tax Service of the Russian Federation dated April 23, 2009 N 3-5-04/ “On personal income tax” it follows that in a situation where a great-grandmother gives property to a great-grandson, tax exemption is not provided.
From 01/01/2010, income from property received as a gift does not need to be reflected in the personal income tax return.
5. Donation between persons who are not relatives
5.1. In this case, gifts can be divided into the following two types:
1) gifts received from individuals who are not family members or close relatives of the recipient;
2) gifts from organizations.
5.2. By virtue of para. 1 clause 18.1 art. 217 of the Tax Code of the Russian Federation, donees who are not in a family relationship with the donor and (or) relationships of close kinship do not pay tax on the property donated to them, with the exception of real estate, vehicles, shares, shares, shares donated to them.
At the same time, real estate includes land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, unfinished construction objects (paragraph 1, paragraph 1 Article 130 of the Civil Code of the Russian Federation).
Real estate also includes aircraft and sea vessels, inland navigation vessels, and space objects subject to state registration (paragraph 1, paragraph 1, article 130 of the Civil Code of the Russian Federation).
An individual who has received a gift of real estate, a vehicle, stocks, shares, shares and is not a family member or close relative of the donor must independently calculate the amount of personal income tax payable at the taxpayer’s place of residence no later than July 15 of the year following expired tax period (subclause 4, clause 1 and clause 4, article 228 of the Tax Code of the Russian Federation).
According to Letters of the Ministry of Finance of Russia dated 02/08/2007 N 04-2-03/11, dated 04/06/2007 N 03-04-07-01/48, dated 04/16/2007 N 03-04-05-01/115, the tax base is calculated by the taxpayer based on the prices existing on the date of donation for the same or similar property and property rights. If the price under the gift agreement, determined on the basis of the value and quantity of the gift, corresponds to the specified prices, the value of the gift specified in the gift agreement can be used to calculate the tax base for personal income tax.
The cost of the gift is subject to personal income tax at a rate of 13% (clause 1 of article 224 of the Tax Code of the Russian Federation).

Whether or not the DONEE (this is the one in whose favor the gift is given) will have to pay tax does not depend on his age. And it depends on whether there are family ties between him and the DONOR (this is the one who gives) and how close they are.
Tax is not paid if the donor and recipient are family members and/or close relatives). This is stated in Article 217 of the Tax Code of the Russian Federation, paragraph 18.1). I quote-
Income received as a gift is exempt from taxation if the donor and recipient are family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters);
Fit this category - tax - zero.
Not suitable - tax 13% (on the amount at which the recipient will evaluate the gift when preparing a tax return - this is a separate issue).
For minors, of course, all taxes are paid by their legal representatives, the parents.
I am very surprised that your tax office could not give a clear answer. The answer is simple and unambiguous. Either you got caught by an absolutely incompetent inspector, or (which is most likely) you were unable to clearly and specifically formulate the question yourself.

If the recipient is your child, you will not have to pay tax. But the transfer of ownership rights to this property under a gift agreement is subject to registration in Rosreestr. For this you will have to pay 1,000 rubles.

Do you mean the state registration fee or real estate tax? In both cases there is no difference between adults and children. Taxes for minors are paid by their parents or guardians.

So, a non-resident gives his share to another non-resident, which is formalized by an agreement on donation of a share in the non-resident’s country and, according to their laws, a notary and all that.

Gift deed for an apartment from another country

The mother will not be able to arrange the gift for herself. Don't make life difficult for yourself. It’s easier and faster to come and complete the deal yourself

Financial assistance from a non-resident of the Russian Federation to a resident individual. Dear Colleagues! The question arose whether financial assistance from a resident of the Russian Federation is subject to personal income tax...

Not a power of attorney for donation, but to draw up a gift agreement, with a translation and certified by a notary. But it won't be cheap. Simply, choose a time, come, visit your mother and, together with her, draw up a gift agreement yourself (before they are canceled) and submit to the State Registration for the transfer of rights.

In order to draw up a gift agreement, the presence of both the donor (or his representative by power of attorney) and the donee (or his representative (by power of attorney). One party, as Sofia wrote, cannot make an agreement. The donor can make a power of attorney for a third party indicating the object of the gift and be sure to indicate the donee. In this case, the authorized person can enter into a gift agreement with your mother. You cannot make such a power of attorney for your mother, she will not be able to give it to herself later. It is possible to donate an apartment by power of attorney. In this case, the law requires that it named the donee and indicated the subject of the donation. Powers of attorney issued in Ukraine do not require legalization. The main thing is that such a power of attorney is drawn up correctly and that’s all.

Help is needed

In Russia, taxes are not paid when donating between close relatives; find out how in Ukraine, a will is probably more expensive.

Gift deed for an apartment from a non-resident to a resident. Will the deal be valid? The terms of the contract for the sale of the debtor's rights of claim must provide.

Donation is stipulated by the Civil Code of Ukraine
Article 717. Donation agreement
1. Under a gift agreement, one party (the donor) transfers or undertakes to transfer in the future to the second party (the donee) property (gift) free of charge.
2. An agreement establishing the obligation of the donee to perform any action of a property or non-property nature in favor of the donor is not a gift agreement.
Article 718. Subject of the gift agreement
Gift tax (income tax) rates depend on who receives the gift:
0% of the value of the gift or, simply put, those who are first-degree relatives of the donor will pay nothing. First degree relatives are parents, parents-in-law, husband or wife, children, children of husband or wife, and adopted children.
In addition, movable and immovable property is taxed at a zero rate, as well as funds received as a gift by disabled people of group 1, as well as orphans and children deprived of parental care.
Donations of property within the limits of the joint property made by spouses to each other or by parents to children, including those conceived but not yet born, are not subject to tax.
gift tax of 5% of the value of the gift will be paid by those who are not members of the donor’s family of the first degree of kinship or are not related to him at all.
gift tax 15% of the value of the gift will have to be paid if the gift is received from a non-resident (even if he is a relative). By the way, a resident can be considered not only a person permanently residing in Ukraine, but also someone who has the closest economic or personal ties in Ukraine (for example, the place of residence of a family or the place of registration of a business entity).
When planning to carry out such a transaction, you need to know whether there is a bilateral agreement on the avoidance of double taxation between Ukraine and the non-resident state. Otherwise, you may have to pay gift tax both in Ukraine and in another state.
1. A gift may be movable property, including money and securities, as well as real estate.
2. A gift may be property rights that the donor owns or that may arise in the future.
Many fellow citizens are interested in what will happen if they do not pay the gift tax on time or do not file a declaration. It is practically impossible to avoid paying gift tax, since the notary submits information that you received real estate as a gift to the relevant tax authorities on the same day - this is his responsibility!
Please note that the gift tax is taken from the value specified in the agreement, and not from the market value, i.e., to calculate the gift tax, the value specified in the BTI certificate, which is hundreds of times less than the market value, will be taken as the basis , and in general, this 5-15% gift tax will not be such a significant amount.
If the gift tax is not paid on time, the first tax demand will be sent to the payer’s place of residence the next day after the deadline, and the second tax demand will be sent thirty days later.
Double taxation agreement concluded

How much should I pay bti? My sister and I received a deed of gift for the house, now we need to register it. I’m from Ukraine!

It depends on what. Are you applying for a passport for your home? Do you already have a cadastral plan for the site? There prices may vary depending on the composition of the household and the area of ​​the plot. Sign an agreement with realtors if you don’t want to live here while the registration process is underway. Yes, and you will have to pay personal income tax 30% (for non-residents) of the BTI assessment and cadastral assessment of the site, you need to file a tax return

It is not entirely clear what interest and on what amount of the excess amount or the entire amount of the contract must be paid by a non-resident in the case of registration of a deed of gift and subsequent...

Can you please tell me whether the recipient of the housing gift pays tax?

Depends on the degree of relationship

I would like to clarify just one point, whether this also applies to gifts to non-residents in the case of a bank transfer of money abroad.

Only if he is not a relative of the donor. if a relative, you must provide documents confirming the relationship.

The real estate gift tax is not paid by spouses, parents-children, brothers-sisters, grandparents-grandchildren. All other recipients pay: residents - 13%, non-residents - 30% of the value specified in the gift agreement.

Read the Tax Code of the Russian Federation -
Income received as a gift is exempt from taxation if the donor and recipient are family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters);

Gift tax?

There is no gift tax. If you sell donated items only then you need to pay.

It is interesting to know the nuances of Ukrainian legislation regarding the inheritance of property by a non-resident and the gift of property to a non-resident, taxes, duties...

When drawing up a gift agreement between direct relatives, the transaction is exempt from taxes.

If property was received as a gift from close relatives (parents, spouses, children, grandparents) - it is exempt from tax. If from other people - 13% of the market value of the donated property.

If not a close relative then 13%
If you have any questions, write to me by email
I am involved in real estate

There is no gift tax, there are obligations to pay personal income tax
If the donor and the donee are members of the same family and (or) relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents, grandparents and grandchildren, full and half-blooded, that is, having a common father and mother, brothers and sisters), any income received as a gift is exempt from personal income tax.
In other cases, income in cash and in kind received from individuals as a gift is subject to personal income tax. 13 %

The gift tax has been abolished, but a person receiving an apartment as a gift receives income (see Chapter 23 of the Tax Code of the Russian Federation) and pays personal income tax, with the exception of close relatives (Article 217 of the Tax Code of the Russian Federation). Tax 13%, 30% if a non-resident who has not lived in the Russian Federation for 183 days in a calendar year.

2. If he gives real estate to his son, will the son pay gift tax, since the gift agreement is with a non-resident?

For close relatives (children, spouses, parents) - the gift tax is abolished.
If you accepted property as a gift from a stranger, pay 13% of the INVENTORY value of the property (as personal income tax).
Good luck!

What documents are needed to issue a deed of gift for an apartment? How much does it cost?

Go to the Housing Office, all the answers are there.
A lot of.. .
Sun

Is the stepdaughter a close relative of the stepfather? When a non-resident stepfather gives an apartment to a retired resident, what will be the taxes?

Passport and certificate of ownership.

We need documents confirming ownership of the apartment, passports of the donor and the recipient. I don’t remember exactly the cost of notary registration, but it seems that it is less for close relatives than for strangers. Somewhere around 1% of the market value of the apartment

Certificate of registration of ownership, passports of the parties to the transaction and the presence of a notary.

3000 rubles if not for a relative, or 2000 for a relative. You don’t have to do it at the notary; it’s a waste of money. I can write you an email.

1. Title document for the apartment
(in case of privatization, this is a transfer agreement, for example, if a cooperative - a certificate from the board about a fully paid share) depends on how the donor became the owner. If by inheritance a certificate of inheritance... If
2. The gift agreement signed by the parties can be in simple written form...
three copies, one for the donor, the second for the recipient, the third for the Federal Reserve
3. Cadastral passport of the apartment.... from the BTI
4. Notarial consent of the spouse is also required.... if the donor is married.
The recipient, together with the donor, submits all these documents to the Federal Reserve System at the location of the apartment, while you pay 500 rubles for registering the agreement and 500 rubles for transferring the right...
The main thing here is to draw up a contract correctly, where the object of the transaction is very clearly described in accordance with the cadastral passport... .
Further, it is necessary to indicate all persons living in this apartment
procedure for transferring property.... the latter can be executed in a separate act of acceptance and transfer, also in 3 copies....
here's a good example
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Also, donation can be carried out not only by transferring ownership to the donee, but also by transferring rights to property.

It cost us 500 for the realtor and 500 for the justice department. Documents: passports, contract (the realtor draws up), registration certificate for the apartment (BTI) and a certificate of registration form 9, as well as documents on the donor’s ownership. If the apartment is owned by spouses - notarized consent. If there is only one owner, he is not needed.

Plan and explication, certificate of estimated value of BTI
Federal Reserve Certificate of Ownership or Certificate of Privatization
Notarial consent to the right to dispose of the second spouse’s real estate if the donor is married
Donation agreement
Passports
Cost of certificates, notary and registration fees
The donee pays personal income tax (13% or 30% for a tax non-resident) if he is not a close relative of the donor

What is the percentage of tax when donating real estate, such as the share of an apartment and a dacha?

While in the Russian Federation, the grandfather cannot draw up a deed of gift for real estate in Ukraine, but in this situation, one should take into account the following: 1. given by a non-resident - rate...

Depends on family relationships - either 0% or 13%.

If a deed of gift is issued between close relatives, no tax is charged. For all others, the donee pays a tax of 13%. .You can draw up a gift agreement in simple written form and it can be registered with the Office of the Federal Registration Service. Since 1996, the gift agreement is not subject to mandatory notarization. The state fee for registering the contract is 500 rubles. The donor goes to the notary and he draws up a deed of gift, or the donor draws it up and takes it to the Fed Office for registration. registration service.

Kruglov is right. 13% - income tax of the donee. and the donee pays nothing if he is the parent, child, brother, sister of the donor (I don’t remember about grandparents, it seems they are also classified as relatives)

Personal income tax 13% for tax residents, 30% for non-residents. The donee pays. Close relatives are exempt from personal income tax: spouses, parents, brothers and sisters, grandparents, grandchildren

If you don’t want to pay for what was given to you, then it’s better to file it through the court, for example, your grandmother owes you a debt, for example, and you file a lawsuit against her and everything is according to the court, the apartment is yours, and in total you have to pay pennies compared to how the state is torturing you and your grandmother may not just come to court will write a statement addressed to the judge that she agrees with everything and that’s it

Donation of an apartment by a non-resident of the Russian Federation. Reply Unsubscribe from topic. Add to bookmarks Remove from bookmarks Print 926.

Tax on the sale of an apartment received by inheritance (gift) in Russia

Depends on the timing of receipt and sale price

2. When selling this apartment by a non-resident - what taxes does he fall under? Will it be necessary to pay taxes if such a non-resident gives the apartment to a resident of the Russian Federation by deed of gift?

Less than three years of ownership - 13% over 1 million rubles.
in your case, 130 thousand rubles.

In this case, personal income tax will be 130 thousand rubles. !

It doesn't matter how you got the apartment. If you owned it for less than three years, you are required to pay a tax of 13 percent on the amount exceeding 1 million rubles (in this case you will have to pay 130,000).

But it all depends on whether it is an inheritance or a gift - these are completely different things. The period of ownership of an apartment received by inheritance is considered from the date of opening of the inheritance (that is, the day of death of the testator), and not from the moment of registration of ownership of the heir - maybe you have 3 years in total (or wait a little longer) - then there is no tax paid
If it is a gift agreement, then the period of ownership is calculated from the date of receipt of the state registration certificate; if you counted 2 years from this, then the tax will be 13% of the amount exceeding 1 million
This all applies to residents of the Russian Federation, if the seller is a non-resident (in other words, not a citizen of the Russian Federation), then the tax is 30% of the entire amount specified in the sales contract

When donating an apartment, the owner of the property changes free of charge, and the donor receives nothing in return. If the contract states otherwise and the donor receives any compensation for the donated apartment, the document may be considered invalid. And first of all, it can be challenged in court by the donor’s relatives and friends, who claim in the future to inherit this living space. Before you begin the process of registering property as a gift, you should calculate all the costs of this procedure and find out whether the gift of real estate between relatives and other persons is taxable. Russian legislation regulates the taxation process, including the tax on the gift of an apartment between relatives. In 2019, when going through the procedure of donating property as a gift, first of all, you should be guided by the current legislation. The obligation to pay, as well as the amount, depends on the parameters of the transaction and the participants in the process.

According to the Tax Code, individuals with Russian citizenship are subject to income tax of 13%. A different rate is provided for foreign persons who are not residents of our country.

Do I need to pay tax when registering a deed of gift?

Due to the fact that when giving a gift, the recipient receives income in the form of an accepted gift, and the donor transfers the gift free of charge, the law does not assume any other financial obligations other than the need to pay tax on income from the cost of the apartment.

Calculation of tax on a deed of gift for an apartment depends on several parameters:

• Is the donee a resident of the Russian Federation;
• Are there close family ties between the parties to the agreement;
• What is the cost of the apartment.

Since 2006, the legislative framework has changed, and the collection procedure takes place in accordance with the provisions of the Tax Code. Tax legislation recognizes a donated apartment as income, which is subject to taxation.

Who is taxed when donating an apartment?

Before determining the amount required to be paid, it is necessary to differentiate the status of a citizen:

• Residents of the Russian Federation who are in our country for more than 183 days are recognized as residents and are subject to a 13 percent tax on the value of the gift;
• Non-residents, i.e. Russian or foreign citizens who have lived 183 days outside the Russian Federation are subject to a 30 percent rate.

After registering property rights with the state registration authority, a citizen who has become the owner of housing as a result of a gift is obliged to declare the apartment as income and pay tax, also called personal income tax. This obligation applies only to the recipient who has received housing. The donor does not have to pay anything.

Special attention should be paid to establishing the degree of relationship and the possibility of using the right to tax exemption when donating an apartment.

Grounds for exemption from payment

If the parties to the gift agreement are recognized as close relatives and can document this fact, they may be exempt from payment.

According to the Family Code, close relatives include people related to each other along a vertical line of kinship:

• Parents and children, including adopted ones;
• Parents' parents and grandchildren;
• Siblings who share a common parent.

Close relatives are considered family members in the same, neighboring or one generation later.

Thus, the following categories of gift recipients are recognized as income from the gift tax on an apartment:

• Spouse;
• Brother/sister;
• Daughter son;
• Parents.

Gift tax amount

Determination of residence of the Russian Federation

If it is confirmed that the recipient is a resident, the tax on donating an apartment will be 13% of the value of the property received. If the citizen is not a resident, the income tax will be 30%.

It is important to take into account that the wording non-resident means the absence of an individual in the territory of the Russian Federation for one year or longer, despite the presence of Russian citizenship.

The tax base

The second parameter that influences the calculation of the amount charged is the taxable base. The tax on donating an apartment in 2019 for individuals has changed, and the value of the property may not be indicated. The calculation base in this case is the cadastral value. The actual cost of an apartment on the market is determined by identifying the average price for similar housing currently on the housing market. This base size has been the main one since 2017. If another value indicator is used for calculation, the discrepancy with the market price should be no more than 1/5.

Thus, to find out the amount of tax, for a resident of the Russian Federation, you should determine the market value of the apartment and calculate the 13% tax.

Establishing the degree of relationship

The third parameter that determines whether taxation is mandatory is the degree of relationship. In 2019, only close family members who can document the existence of a close family connection are exempt from the tax on donating an apartment to a relative.

The situation is different if the apartment is donated to a non-close relative:

• Son/daughter-in-law;
• Uncles/aunts;
• Nephews;
• Cousins/sisters, etc.

These persons, like non-relative recipients, are required to pay tax and do not have any benefits. The issue regarding property deduction is resolved in a similar way. This category does not involve the payment of a property deduction, regardless of the size of the property’s value.

The nuances of donating to a third party

When drawing up a deed of gift to persons who are not relatives of the donor, unpleasant moments may arise due to the dissatisfaction of persons closer to the donor who are related to him. Since the basis for registering a deed of gift is the good will of the donor, the owner of the property, the reasons for transferring property as a gift to an outsider can be completely different, however, from the point of view of legislation, this option is quite legitimate. However, due to the fact that a stranger who has no family ties with the owner of the apartment receives additional income in the form of real estate registered in his name, the law determines a uniform tax rate of 13% for everyone.

For the majority of modern Russian citizens, the housing issue is one of the most important, since acquiring your own real estate today is extremely difficult, and obtaining a mortgage loan is too unprofitable.

Some citizens received their own housing as a gift from their relatives or other close people, but even in this case, it is not always easy to get housing, because many also have questions related to taxation.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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In particular, many do not know whether it is necessary to pay tax when donating an apartment and who may be subject to such an obligation.

Privileges

If you are in doubt about whether tax is paid when donating an apartment and whether you belong to the category of close relatives of the donor, you should simply consider what list of persons the current legislation provides.

In accordance with the provisions prescribed in the Family Code, the following persons are exempt from paying taxes on gifts:

• husband and wife;
• Grandfather and grandmother;
• granddaughters and grandchildren;
• adoptive and biological parents;
• adopted and biological children;
• sisters and brothers.

It is also worth noting that the degree of relationship must be additionally confirmed by providing special documentation.

If a close relative, after receiving the apartment, decides to sell it earlier than three years later, he will still have to pay a tax of 13% of the total value of the property

Do I need to pay tax when donating an apartment in 2019?

In this case, it is impossible to give a specific answer, since everything here depends on the status of the donee, that is, who he is related to the owner of the specified property. If both of them are located in, then in this case, when conducting a transaction, they are completely exempt from the need to pay any taxes.

If they are distant relatives of each other or have no family ties at all, then in this case they will already have to pay the standard personal income tax.

If close relatives

According to the Family Code, the category of close relatives includes all people who are related to each other in a descending or ascending line. If the donor is going to draw up an agreement providing for the transfer of an apartment or any other real estate to one of his relatives, then in this case no taxes will be collected from any of them.

It is worth noting that when preparing all documents, you may need to pay for the services of a lawyer and a notary, which will cost approximately 2,000 rubles for the preparation of the document itself, as well as 1,400 rubles for its registration in Rosreestr. The given amount of notary services is conditional and may vary depending on which office the donor applies to.

With distant family ties

If the donor intends to provide an apartment or other expensive property as a gift to distant relatives, in this case other expenses and tax rules are provided. First of all, in this situation, a list of persons is considered who do not belong to the category of close relatives, but still have certain family ties with the donor.

In particular this applies to:

• cousins ​​or brothers;
• spouse's sisters or brothers;
• nephews;
• great-uncles and grandmothers;
• mother-in-law and father-in-law;
• other relatives.

For this category of persons, it is provided, the amount of which is 13% of the price of the donated property. It is worth noting that the obligation to pay tax is imposed on the recipient.

Special attention should be paid to the fact that this amount of tax is provided for those people who not only belong to the category of distant relatives of the donor, but also have the status of residents of Russia, that is, they are citizens of this country and have been on its territory for more than 183 days nonstop.

For those who are not residents, income tax will have to be paid in the amount of 30% of the value of the donated property.

If it's a third party

If the donor decided to donate his own real estate to some strangers, then, most likely, all his close and distant relatives will show their dissatisfaction, but in practice, after the procedure itself, no one has the opportunity to challenge the drawn up gift agreement if it is drawn up in full compliance with the current standards.

This property fully belongs to the donor, which means that he has the right to dispose of his property as he wants.

The taxation of the transaction in such a situation is the standard 13% of the acquisition amount, and is paid accordingly by the donor.

If the real estate was received in the process of a gift transaction, it must be taken into account that the market value of such property is calculated based on its cadastral price, and the value of the gift indicated in the deed of gift should not deviate downward by more than 20%, while it may be inflated in principle prohibited

Settlements with non-residents

As mentioned above, if a person is a non-resident of Russia, then in this case he will need to pay a tax in the amount of 30% of the value of the property transferred to him. Here it is important to understand who is a resident of the Russian Federation and who is not included in this category of persons.

Residents of Russia are persons who have been in the territory of this country for more than 183 days. At the same time, a person loses this status if during this period of time he is outside the borders of the Russian Federation.

At the same time, there is no difference whether he is a citizen of Russia or not, and even if citizens of the Russian Federation go abroad and stay there for more than 183 days, they lose their resident status, and if a deed of gift is issued, they will have to pay a tax equal to 30% of the value of the property donated to them.

Example of personal income tax payment

The first option would be an apartment that costs 950,000 rubles(since a special calculation is provided if the amount is less 1,000,000 rubles), and will act as a gift to the donor's son.

Moreover, he himself is a citizen of Russia who has lived his entire life in his homeland and is its resident. In this case, personal income tax on donation will be 0 rubles, since the son is a close relative and a full member of the family for the donor.

The second option is to issue a deed of gift for real estate worth 2,000,000 rubles in favor of the donor’s nephew, who is not a close relative of the donor. He will have to pay 13% of the total cost of the property, that is, it is enough to carry out a simple calculation: 2,000,000 * 0.13 = 260,000. Thus, when accepting the donation, the nephew will have to contribute 260,000 rubles to the state budget.

The third option is to donate expensive real estate to a third party, who is also a foreign citizen. The total value of the property is 7,100,000 rubles. To calculate the tax amount, you need to carry out the following calculation: 7,000,000 * 0.3 = 2,100,000.

Thus, a foreign citizen will need to purchase 2,100,000 rubles tax In practice, in such situations it is much easier to purchase less expensive real estate, and most people do just that, simply refusing such an expensive gift.

Property tax

In accordance with current legislation, for distant relatives and third parties, a donated apartment is considered income received, which is subject to appropriate tax. Moreover, the amount of this payment is quite large, despite the fact that it is only a small part of the donated property, and therefore not everyone can make such expenses, simply refusing an expensive gift.

The way out of the situation is a property tax deduction, which provides for the possibility of returning the amount paid in the form of 13% of the value of the donated property.

To receive such a deduction, you will need to provide the following package of documents to the tax authority office:

• statement;
• a declaration drawn up in accordance with form 3-NDFL;
• documents confirming ownership of real estate;
• documents indicating the value of the property;
• gift agreement signed by both parties;
• documents confirming the number and amount of costs incurred to draw up the contract;
• other necessary documents.

Of course, filing a deduction is a rather complicated procedure, but if you think everything through correctly and enlist the support of a lawyer, then in this case you can quickly get rid of a large amount of taxes.

Currently, the housing issue is perhaps the most important for many citizens of the Russian Federation. Buying an apartment is now expensive and unprofitable.

However, some citizens are lucky. They received their apartments as a gift from wealthier relatives.

Is tax imposed on close relatives?

According to Article 14 of the Family Code of the Russian Federation, under close relatives refers to those people who are related to each other in an ascending or descending line, as well as full or half-blood relatives.

Simply put, these are parents and children (including adopted ones); grandparents and their grandchildren; brothers and sisters (including step-sisters).

All these are relatives in one generation, in neighboring generations, or even across generations.

If the donor registers or other real estate for one of his close relatives (spouse, brother, sister, daughter, son or his parents), then no taxes are levied on him or them.

The only thing you will have to pay in this case is some for the services of a notary and lawyer:

• approximately 2000 rubles for drawing up an agreement;
• 1400 rubles for registration of a gift agreement at the Registration Chamber.

Amounts may vary slightly depending on the notary office.

This option has become possible since the beginning of 2006, when the legislation abolished the tax on gift or inheritance of real estate. Instead, a slightly different tax was introduced (see Article 217 of the Tax Code of the Russian Federation, clause 18.1), namely the “Income Tax on Individuals”.

Who is exempt from paying tax and who is entitled to benefits?

If you have any doubts as to whether you need to pay tax when donating an apartment or other real estate, or whether you are included in the donor’s list, we provide a complete list of these persons.

The following categories of citizens are exempt from paying tax:

• spouse;
• grandparents;
• biological parents/adoptive parents;
• biological children/adopted children;
• grandchildren/granddaughters;
• brothers/sisters (half or full).

It is important to know that the degree of relationship will still need to be confirmed using special documents.

One more important nuance can be added here. If a close relative (or family member) to whom the apartment was donated decides to sell it in the next 3 years, then he will also be required to pay 13%.

The nuances of giving to distant relatives

If the donor decided to donate the apartment to other relatives, then the tax and expenses will be slightly different than in the case of close relatives.

Firstly, here we mean distant or very distant kinship. Such people according to the Family Code of the Russian Federation are not close relatives, however, they belong to a slightly different category of persons, close to the donor or recipient.

Under these distant relatives are understood:

In this case, the tax on the gift of real estate will be the amount that a person wants to give to someone. The tax in this case must be paid by the recipient.

But there are several very important nuances that you need to know. Such a tax is imposed only on those persons who are not just distant relatives of the donor, but also residents of the Russian Federation.

Accordingly, non-residents are required to pay tax in an amount already 30% of the market value of the apartment.

Sometimes this amount may vary slightly in accordance with various international conventions and treaties.

Third party tax conditions

If the donor decides to donate his apartment to third parties (not immediate and distant relatives), then the first two categories of relatives will most likely be extremely dissatisfied.

But the apartment belongs to the donor, which means he has the right to dispose of it as he wants.

Who are third parties and who are they related to the donor? Why don't their relatives like them so much?

By and large, third parties are those who are not related to the donor. These could even be just strangers from the street or those who were on friendly terms with the donor, and due to this circumstance, he decided to give them an apartment.

The taxation of the transaction in this case is exactly the same: 13% of the total cost of the apartment.

In addition, if real estate was received as a result of a gift, then the following nuances of the transaction should be kept in mind:

1. donated apartment.
2. The value of any donated real estate, which will be indicated in the deed of gift. It should not be underestimated by more than 20% and should not exceed the market value.

Calculation of personal income tax payable using an example

Example No. 1: one-room apartment cost 980,000 rubles will pass through the deed of gift to the donor’s son.

In addition, it is implied that he is a citizen of Russia who has lived on the territory of the Russian Federation all his life, that is, a resident.

Personal income tax when donating an apartment in this case will be 0 rubles, because the son is a close relative, a family member, to the donor.

Example No. 2: two-room apartment cost 2.5 million rubles will pass through the deed of gift to the donor’s nephew. The nephew is not a family member. He is a close relative, a reviewer for the Russian Federation.

For him, the tax will be 13% of the cost. To calculate what tax is levied when donating an apartment from a given relative, you must:

0.13 * 2,500,000 = 325,000 rub.

It turns out that my nephew will have to pay rent 325,000 rubles.

Example No. 3: a four-room apartment somewhere in the center of Moscow is given as a gift from its former owner to some third party, who, among other things, is a foreign citizen.

Let us assume that the cost of such an apartment is approximately 9,500,000 rubles. The tax will be equal to:

9,500,000 * 0.30 = 2,850,000 rub.

The foreigner will have to pay 2,850,000 rubles tax

In fact, in such a situation it is easier to buy a new apartment somewhere on the outskirts of the capital. Many, by the way, do just that, refusing such an expensive gift.

Property tax deduction

If we assume that the apartment costs approximately 4.5 million rubles, then the tax on it will be equal to 585,000 rubles (4,500,000 * 13%). If real estate is gifted to a foreign citizen, then 4,500,000 * 30% = 1,350,000 rubles.

There is a way out of the situation with the need to pay a large amount of tax - a tax deduction when donating an apartment. The recipient has the right to receive a refund of overpaid taxes up to 13% of the value of the donated property specified in the contract.

To do this you will need to submit the following documents:

The deduction procedure is complicated. But if you think through everything and seek the help of a lawyer, you can quickly get rid of the tax burden.

Video: Paying tax if you receive an apartment as a gift

In the video, the lawyer explains how a real estate gift transaction is taxed in Russia.

It is explained who and on what grounds is exempt from paying tax on a donated apartment. For other persons, recommendations are given on how to determine the value of the donated property, how and when it is necessary to pay tax on the gift received.