Gift Tax

The content of the article

Gratuitous transfer of property movable or immovable from one person to another is called a gift. Because, by law, a thing received as a gift is considered income, it is subject to tax. It is useful to know for everyone what the amount of this payment is and how to calculate it correctly so as not to have problems with public services.

Is gift tax payable

Real estate gift tax calculation

To find out whether the gift tax for an apartment is paid, you need to ask for help from the Tax Code of the country, which clearly states that any citizen’s income is taxed by him. If you donate an apartment or a car, the donee will receive income, which will lead to payment of income tax, the amount of which is 13% of the value of the property. Such a price is prescribed either immediately in the gift contract, or is calculated based on the type of donated property. Money received from relatives or other people is not taxable; donations between organizations are prohibited.

Real estate

Taxation when donating real estate to close relatives depends on the value of the apartment indicated in the contract. If the line with these data is missing there, or the donor does not know the exact value of the object, then the payment is calculated from the BTI inventory estimate. Even if not the whole house is donated, but part of it, a room from a communal apartment, the payment will apply to them, only calculated from the monetary value of this part.


A gift tax for a car is also paid because the car is considered property that is subject to its income type. The amount of payment is calculated from the market value of the vehicle, from which 13% is taken. To properly comply with the law, the donee individual submits a 3-NDFL certificate to the Tax Service before the end of April next year, and the payment is made until mid-July. If the donee received a car following the results of a lottery or raffle, he still makes this payment.

Stocks, shares and shares

Gift tax is also paid when the donee receives securities, stocks, shares and shares in the authorized company. Income tax is paid by the donee, the donor does not make payments, but can receive a letter from the Tax Service about their submission. To this they should send an explanatory note that it was a deed of gift. The amount of income tax on shares will have to be paid at a rate of 13%, the standard rate for all types of donations.

Taxes on donating real estate to close relatives

Wallet in hands

People may be wondering if the tax is paid when giving the apartment to a relative. This point is important to keep in mind, because if the donor is a close relative, then the donee is exempt from payment. Close relatives include:

  • husband, wife, parents, daughters, sons, even adopted;
  • brothers, sisters, grandparents.

The difference between inheritance and probate is considered to be the last benefit for the donee, because he receives the property immediately and can dispose of it after registration of the transaction. According to the will, the owner of the property is considered as such until he dies, which limits the rights of the heirs with respect to the use of the apartment or car. Even if the owner writes in the will only one recipient of the property, other close relatives can still claim it.

Not to relatives

Aunts, uncles, cousins ​​and brothers are not close relatives, and therefore the gift tax rate with their participation is full. Payment can be avoided by performing an act of donation not directly between an aunt and a niece, but with two transactions – from an aunt to a sister, from a mother to a daughter. It will take some time to register transactions, their entry into force, but will help to do without payment..

What tax is paid when donating real estate

The calculation of the amount required for payment upon receipt of the donated property is carried out at a fixed rate of 13%. Benefits do not apply to her, so if the donee is a pensioner or disabled person, he is obliged to make a payment at full rate. An exception when registering a gift contract is a consulate employee together with members of their family – the right to be exempted from tax is assigned to them by decision of the Vienna Convention.

There is a reservation that the value of the donated property in the contract should not differ from how much it costs on the market by 20 percent or more. If such a difference occurs, the payment is calculated from a larger amount – the inventory value established by the BTI. If a land plot with a house is given, then both objects will be included in this price, and the base of payment for land will be equal to the price of the plot.

The law establishes fixed dates for filing a declaration and making a payment, in case of non-compliance with which you can get a fine. In case of delay in filing the declaration, the fine is 100 rubles, if, taking into account it, the recipient does not pay the amount on time, then he will be charged a penalty equal to 20% of the payment. Unintentional payment is considered upon repeated delay, which entails the calculation of a fine equal to 40% of the payment.

Payment is made by submitting the following documents to the Tax Service:

  • documents for the right to own property;
  • the donation agreement itself;
  • acceptance certificate and certificate of BTI, if real estate is presented;
  • passports of all parties involved;
  • marriage certificate when the contract is concluded between spouses;
  • declaration for the year.

Woman signs documents

Employees of the Tax Service receive documents, calculate the amount of tax and send it with a receipt. It will indicate the date after which the payment will be considered overdue. You can pay a receipt through any bank. Some people may contrive not to pay income tax by filling out not a gift agreement, but a fictitious purchase and sale with conditional transfer of money.

When concluding such a transaction, the donor-seller does not pay tax provided that he has owned real estate for more than 3 years. When selling property owned by the owner for less than 3 years, a payment of 13% of the value of more than 1 million rubles of the price of apartments is made. The disadvantage of such a transaction is its fictitious nature, prosecuted by the Criminal Code with appropriate punishment on both sides..

You can refuse a transaction, for which you should write a statement. This must be done before the contract is signed and submitted to the Registration Chamber, otherwise you will have to write another one with an explanation of the refusal. Not only the donee can refuse the transaction – the donor also has the right to carry out the official registration of the contract for the following reasons:

  • change in health status, position, standard of living;
  • unlawful actions of the donee proved by the court, committed by him in relation to the donor or members of his family;
  • damage or loss of property in connection with the actions of the donee.

Personal income tax of a resident of the Russian Federation

If a person is considered a resident of Russia, then the personal income tax rate when giving an apartment to a close relative is considered 13%, without any benefits and deductions. A resident is a person who is a citizen of the country, has her passport and is here for more than 183 days in a row. When the official place of residence of a citizen is outside the country, he must make a payment until the apartment becomes property.

Personal income tax rate for non-residents

When paying a gift tax by a non-resident of the Russian Federation, its rate rises to 30% of the full value of real estate. A citizen of the Russian Federation can be a non-resident if he is not here for more than 183 days in a row, therefore, to reduce the rate, this factor must be taken into account in order to be able to reduce income tax to 13% if you have a country’s passport. If a foreigner is gifted, the payment rate may vary depending on the established agreements between these countries..

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