Do I need to pay tax if I rent an apartment to a relative?

Yes, if you receive money. Even between close relatives, income is considered received. The exception is a contract of gratuitous use.

What tax should I pay on renting out an apartment in 2025?

Residents of the Russian Federation pay 13% (personal income tax). Self-employed people pay only 4% (when renting to individuals). Non-residents pay 30%.

When to file a rental declaration?

The 3-NDFL declaration must be submitted by April 30 of the year following the reporting year. The tax must be paid by July 15.

What happens if you don't pay rent tax?

The Federal Tax Service may charge a fine from 20% to 40% of the debt amount, as well as penalties for each day of delay.

Rental tax calculator

Comparison of tax rates and calculation of net profit

Rent (₽ per month)

Deadline

Tax system

Patent rate (%)

Enter your rent
to see the tax amount and your net profit

Tax amount for the period:

0 ₽

per month: 0 ₽

Total income for 12 months. 0 ₽

Tax rate 13%

Net profit 0 ₽

💡 Personal income tax (13%) is paid once a year until July 15. Declaration 3-NDFL is submitted until April 30.

Apartment rental tax calculator (personal income tax)

🏠 Apartment rental tax 2025: how much to pay and how to save

Since 2025, the Federal Tax Service has strengthened control over the rental market, using bank data and even advertisements on Avito/CIAN. The misconception “no contract, no tax” can lead to fines of up to 40% of the debt amount. Our calculator will help you quickly calculate the amount to pay so you can sleep peacefully.

⚠️ Important to know: Tax must be paid even if you rent out an apartment to friends or relatives for cash. The fact of receiving income is already a basis for taxation.

Three payment options (Rates 2025)

It is most profitable to legalize so as not to give the state too much. Compare rates:

Больше по теме: Calculate taxes

How to calculate VAT (Formula and quick calculator)What is VAT? (We explain in chocolates) Imagine that you came to the store and bought a large chocolate bar for 120 rubles. It seems that the store will take all this money for itself. But in reality this is not so!

VAT📊 Formulas: How to calculate VAT manually In order not to get confused, remember: there are only two actions - charging tax from above and extracting it from the already prepared amount. ➕ Add VAT (Top) You have a “net” price (net).

13% (personal income tax): Standard rate for resident individuals. The most expensive and inconvenient option (you need to submit a declaration).
4% (Self-employment): Optimal choice. Pay 4% when renting housing to individuals. No declarations, everything is done through the “My Tax” application.
Patent (PSN for individual entrepreneurs): Fixed cost, which depends on the region and apartment area. Beneficial for expensive properties.

📅Taxpayer Calendar

If you pay as an individual (13%), remember these dates to avoid penalties:

until April 30, 2026: Submit the 3-NDFL declaration for 2025.
until July 15, 2026:Pay the accrued tax.

If you missed the deadline, the tax office will charge a penalty for each day of delay. You can calculate the exact number of days of delay using our calculator time intervals.

Frequently asked questions (FAQ)

❓ What tax does a non-resident pay (he left the Russian Federation)?

If you are in the Russian Federation for less than 183 days a year, the personal income tax rate increases to 30%. However, if you register the status of an individual entrepreneur or self-employed, you can maintain low rates even as a non-resident (the nuances depend on the specific regime).

❓ Is it possible to deduct utilities from tax?

When paying personal income tax (13%), expenses for repairs and housing and communal services cannot be deducted - the tax is taken from the full amount. Only individual entrepreneurs using the “Income minus expenses” system can deduct expenses.

❓ How to quickly calculate tax for different modes?

Use our universal section tax calculators. There you can compare the benefits of different taxation systems.

❓ I rent daily - is this a business?

Yes, daily rent is clearly interpreted as a business activity. You definitely need to register as self-employed or individual entrepreneur.