Features of the tax on the sale of apartments 2018

The specifics of paying tax on the sale of an apartment have changed significantly in connection with the adoption of the new PIT law in 2016. Nuances have become much more, and penalties began to lie in wait at every turn. Let's look at the intricacies and clarify what documents are needed, who is released and what is the deadline for payment in accordance with current legislation.


All owners of real estate located in the territory of the Russian Federation, with any manipulations with it, are required to pay tax. In 2017, the norms regulating personal income tax have changed, so the specifics of paying an apartment sale tax, which for many people have become an intricate question, have become even more difficult to understand.

Features of the tax on the sale of apartments 2018

NDFL imposed on income of individuals, regardless of their legal status relative to the Russian Federation. The general scheme is as follows:

Legal status Rate Possible benefit
Residents (citizens and residents of more than half a year) 13%
  1. Property deduction;
  2. Subtract expenses.
Non-residents (not citizens less than half a year living in the territory of the Russian Federation) 30%
  1. Subtract expenses.

The new act changed the payment deadlines, the rates and the necessary documentation for the sale of an apartment, but also the possibility of reducing the tax burden for certain categories of citizens.

How not to pay tax on the sale of real estate

According to the new legislative act, a number of categories exempt from paying a fee for the sale of real estate. As a general rule, these include houses and apartments that have been in possession of more than 5 years, as well as those that were received as an inheritance or a gift.

IMPORTANT!“Remember that regardless of whether you owe anything to the“ tax authorities ”, you must submit this information in a timely manner. Otherwise, they will not only fine you, but also substantially “spoil your nerves”. The exception is the sale of real estate owned by the seller for more than 5 years. ”

Who is exempt under the new law

The new law provides an exhaustive list of circumstances in which the seller is fully exempt from paying personal income tax:

  1. Ownership of real estate for more than 5 years, if it is acquired later than 01/01/2016 and earlier than 2013;
  2. Owning a property for more than 3 years, for apartments and houses purchased in the period from 2013 to 2016 (if the property was purchased before the entry of the new rules, and the tenure is less than 5 years, but more than 3).

If the property has a different status - tax payment cannot be avoided. On the other hand, the legislator was worried about the low-income strata of the population, who sell housing in connection with life circumstances, and not in search of profit. The law has a clear list of owners who are exempt from the long term and can sell housing in 3 years:

  • The right to housing is obtained through privatization;
  • The apartment has changed the owner under the contract of rent from a dependent;
  • Property received as a gift (inheritance) from relatives.

IMPORTANT!“When acquiring shares, the dates are calculated from the date of acquisition of the first part in the house, that is, if the son owned ¼ at home, and after the death of the mother and inheritance he bought the remaining shares from his brother and father, then the five-year term will be counted from the acquisition of the first quarter of the property”

Features of the tax on the sale of apartments 2018

Ways to reduce tax

Also, the legislator has provided several ways to reduce tax liabilities. These include:

  1. Tax deduction is a preferential amount set at 1 million rubles.for real estate, for which once during the reporting period, you can reduce the taxable amount. That is, if the apartment was received as a gift in 2017, and the seller does not want to deal with the question of what documents are needed to reduce the tax amount, he turns to the fiscal service with a deduction statement. In practice, for sold for 2 million rubles. an apartment will have to be paid (2 million rubles - 1 million rubles) * 13% = 130 thousand rubles. tax The privilege is only for residents, only once a year and only for one property.
  2. The cost of the purchase - a great option allowing the seller to pay only the amount of the benefits. It is important to know what documents are needed and how to submit them correctly. The supporting documents include:
    • Contract of sale;
    • The certificates of the handed over works received from firm of the contractor
    • Estimated purchase of building materials, confirmed by receipts.
  3. Using this method, you can prove that the property is sold at all at a loss, then the tax on the sale of housing is not paid at all.


It is important to always remember what the term of payment is, established by the current legislation, because the fiscal service will never warn you in advance about the need to file a declaration and pay money, but after they are missed, they will certainly fine you.The deadline for completing all transactions and submitting documents is 30.04 following the transaction of the year.

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