Income tax on rent, worked example, in Russia

Taxation Researcher | October 01, 2019

Non-resident couple´s income1
Monthly Rental Income2 1,500 6,000 12,000
Annual Rental Income 18,000 72,000 144,000
= Taxable Income 18,000 72,000 144,000
Income Tax3
Flat Rate 20% 3,600 14,400 28,800
Annual Income Tax Due 3,600 14,400 28,800
Tax Due as % of Gross Income 20.00% 20.00% 20.00%
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1 No special rules for spouses are provided under the Russian tax law, so each spouse´s income is declared and taxed separately. The residential property is jointly owned by husband and wife, i.e. at the time the property is purchased, each owns a proportion of the property according to the sale and purchase agreement.

2 Exchange rate used: 1.00 EUR = 70.00 RUB

3 Nonresidents are taxed at a flat rate of 20%, without deductions.