Taxes payable by the parties to the deal comes after the state registration of real estate, that is, since the entries on the Rights of the Unified State Register of Rights.

When the seller pays

Owner who sells real estate, pays income tax (PIT) from its sale. According to the Tax Code, income of Russians from the sale of immovable property are taxed at a rate of 13%. "The amount to calculate tax - the tax base - is determined based on income net of the amounts of property tax deductions (personal income tax return when buying a home) - the specialist said the department on work with individuals UFNS for St. Petersburg Andrey Ivanov. That is, if the income from the sale of apartments is 1 million rubles. And deduction - 200 thousand rubles., Then the tax base will be equal to 800 thousand rubles. With her and have to pay tax.

Since the buyer of real estate tax is not charged. But after he becomes the full owner, he will have to pay property tax. The objects of taxation are residential houses, apartments, villas, garages and other buildings, premises and facilities. Tax is calculated on the value of the dwelling: the more expensive the property, the higher the tax. For the real estate value of more than 500 thousand rubles. (ie almost all the apartments in St. Petersburg) rate will be 0,3-2%.
By the way, when property ownership in Russia, too, foreigners are required to pay property tax. The rates of tax are the same for all, both for residents and for non-residents with property in the territory of Russia. If a foreigner sells the property within our country, with his income he must pay as much as 30% income tax.

Art deduct

Taxpayers - both the seller and the buyer - has the right to the property tax deduction, that is part of the personal income tax return during the construction, purchase or sale of real property. Buyers can get a deduction on the amount that you pay in interest for loans to purchase housing.

The size of the deduction does not exceed 1 million rubles. in that case, if the owner sells the property it owns less than three years. When selling real estate, which a citizen owned for three years or more, the property tax deduction is granted in full. In other words, in this case, the seller of real estate will not pay any taxes on income of individuals. As well as the seller, who belonged to amortize the right of ownership less than three years, but the transaction price (the cost of selling real estate) does not exceed 1 million rubles.

"Even if the transaction meets the above conditions in terms of tax exemption, this does not mean that the tax agency shall provide automatic deductions," explains Advisor-Director General for Legal Affairs of the "Baltic Mortgage Corporation, Attorney St. Petersburg Bar Natasha Savenko.

"Property tax deduction available to the taxpayer on the basis of a written declaration when filing their tax returns to the tax authority at the place of residence or registration. The declaration is filed after the tax period. Thus, if a real estate transaction has taken place in 2007, the declaration and the above statement should be submitted to the tax office before April 30, 2008 ", - said board member LLC" City Mortgage Bank, Igor Zhigunov.

Instead of using their right to receive property tax deduction a taxpayer can reduce the amount of taxable income. For example, if a citizen is selling an apartment, they acquired the property under a contract of equity and it's less than three years, then, according to Natalia Savenko, he has a choice. He can either use the property tax deduction of $ 1 million rubles. Or, if the new construction of a national spent more than $ 1 million rubles., - To subtract from the price of the flat tax base for calculating the 13% tax on income. "In this case, you must clearly understand the economic benefits, based on available documents", - adds Natalia Savenko.

When selling property in the common property, the value of a property tax deduction is spread among all owners in proportion to their share. As an example, the sale of apartments, located in the common property of the family of five. For example, the cost of apartments - 2.5 million rubles., The share of each owner equal. The apartment was previously transferred to the ownership of Sellers as a result of privatization. The period of ownership is 2 years. In this case, the size limit of tax deduction, which can take advantage of each of the sellers, is 200 thousand rubles. (1 million tax deduction divide by five.) Income received by each of the sellers of the apartment, the amount of 500 thousand rubles. Accordingly, the tax base for income derived from the sale of flats is determined by the tax returns of each vendor in the amount of 300 thousand rubles. (500 minus 200 thousand rubles.).

For a gift or inheritance

With donation of real estate taxes do not need to pay only if the donor and donee are family members or close relatives. Thus, the tax is not paid spouses, parents or children of the donor, his brothers, sisters, grandfathers and grandmothers. If a person receives property under a contract of gift is not from the above family, he pays tax on income from the acquisition of this property (at a rate of 13%). A taxpayer who receives property under a contract of donation from the organization or individual entrepreneur also pays tax on income of 13% of the value of the donated property.

It must be borne in mind that the tax authorities are entitled to claim tax assessment with the market, rather than inventory (standard) value of the donated property. In addition, there is the donee the obligation to submit a tax return for the tax period (year), which was received by gift.

With regard to the taxation of inherited property, from 1 January 2006, this procedure has changed. "An heir must pay tax on property if the certificate of inheritance, issued before January 1, 2006. If the certificate is issued from 1 January 2006, tax on property passing by way of inheritance, is not charged "- warns Natalia Savenko.

There are many cases where citizens of one reason or another change their housing for less with an additional charge. As a general rule, received extra charge man must pay from her income tax on individuals - 13% without any deductions.

Foreigners, again, with the income, gift and exchange, are taxed at higher rate - 30%.

Costs concessive

Often, apartments in new buildings purchased by contract an assignment of premises. The fact that some of the apartments of the primary market are bought at the stage of excavation and sold to private investors during the completion of the house. This sales operations already constructed but not yet decorated the property of new buildings is very simple: a contract assignment to a third party (the buyer) the right to claim under the investment contract. In this case the seller pays a tax of 13% of their income, ie the difference between the previous and the present price of the apartment. However, investors every effort to minimize the tax base. For example, underestimate the amount of the contract assignment or do not fix the difference between the assignment and that which is specified in the contract of investment.

Buyers also have to pay taxes - with the property received under the contract of assignment of the claim. This citizen whose eligibility requirements can receive a tax deduction, but inferior to him - has no such right.