How to rent out an apartment under an official contract

Unfortunately, many people are accustomed to renting out an apartment or room and not paying taxes on rental income. This is what most people in Russia do. They find a tenant, enter into an agreement (drawn up independently or a standard one from a realtor) and do not pay taxes, remaining in the “gray” zone.

On the one hand, owners earn more, they are not burdened with paperwork, they rent the apartment on trust and do not think that they can be fined if problems arise with neighbors or tenants. This scheme is more often used in small cities, where a one-room apartment can be rented out for 15,000 rubles. - great luck.

On the other hand, tenants are not protected at all; they cannot obtain temporary registration in the apartment and, accordingly, a good workplace. But the owner cannot sue if something happens. The rental of an apartment is officially declared more often in Moscow, St. Petersburg and other metropolises, where more serious amounts are specified in the contracts.

Two-room apartment on Shchukinskaya Street - 130,000 rub. per month

Owners who do not pay taxes on renting out an apartment do not know that formal registration and payment of taxes is an opportunity to protect property in court, a chance to avoid fines and criminal prosecution.

Why register officially and pay taxes on renting out an apartment?

1. Enter into a lease or rental agreement to protect property. An agreement is needed to recover damages from the tenant and assert your rights in court. A good option for residents of Russia. You rent out an apartment and file a tax return once a year to pay 13% personal income tax. If taxes are not paid and an agreement is concluded, then it will be of no use (only a “placebo” effect).
2. Work with legal entities. Companies can rent housing for employees for a long time. This is a reliable way to rent out an apartment daily, earning 3 times more! However, to do this you need to register as self-employed, individual entrepreneur, legal entity and open a bank account. Because companies will not work with individuals, and if they do, any counter audit will reveal that the owner does not pay taxes.
3. Be “clean” before the state and receive additional pension points. The more income is officially registered, the greater the pension you can receive. Maybe a couple of thousand rubles, but more.
4. To rent out an apartment remotely (without residence in Russia). If a citizen stays abroad of Russia for more than 183 days, then he loses his resident status. The personal income tax rate for an individual in this case increases from 13 to 30%. It’s better to register officially and pay 6%.

Paying taxes makes it possible to protect your rights by going to court. If you rent out an apartment without a rental agreement or do not pay taxes, then you will not be able to hold the tenant responsible for flooding the neighbors. But it can cause damage worth millions of rubles and the owner will have to pay!

Independent search

You have found the right option. Now we need to collect all the information about him, so in the first telephone conversation we clarify the following points.

For how long is the apartment rented?

This is important to know for those who expect to rent an apartment for a long time. There are often situations when the owners put an apartment up for sale and rent out this property in order to make money on it.

Imagine this turn of events: you move in, and two or three weeks later you are told that the apartment has been sold and you need to move out urgently. Moreover, strangers will come to the apartment every day and you will inevitably become a participant in these shows. Do you need it?

Realtor or owner

Find out who you are talking to. If this is not the owner, but his representative, then immediately indicate your position that you will sign the lease agreement only with the owner or with the owner’s representative, who has a power of attorney issued by a notary.

The power of attorney must be valid and it must state that the representative has the right to enter into a lease agreement with third parties in favor of the owner.

In any situation where a power of attorney is used, be careful. Be sure to check its authenticity at the Federal Notary Chamber!

If they start telling you that the owner is on vacation, or is a close relative of the owner of the apartment and some other blah blah blah, then this should alert you. Most likely they are scammers

! It’s better not to even consider this option.

Additional expenses

We find out another important point in the first conversation. Ask all questions related to rent, utilities and other payments at once. receipts for payment for housing and communal services during a personal meeting

.

Please study these receipts carefully! What we pay attention to:

• having a debt to pay for services
• availability of services that you will not use
• payment of fees for major repairs

The tenant must pay only the rent and the utilities he uses!

A good question for the owner: “ Why should we pay for major repairs?

» Major repairs are in no way included in the services that you will use. Just give the owners free rein; they are ready to impose the tax on their property on the tenant.

Always clearly discuss the services you will use, as well as the procedure for paying for them.

If you are talking with a realtor, it would be useful to find out who pays for his services. If you are told that you must pay for these services, then a reasonable question arises: “Why on earth should you pay for services that you did not order?”

Important rule:

whoever orders the service pays for it!

In a civilized real estate market, this rule works 100%. If the owner wants to rent out his home and turns to a realtor for help, then he must pay the agent to do this work! And you have nothing to do with it.

Imagine this situation. You have found an apartment and want to rent it, but you are asked to do the following:

• pay rent for one month – 30,000 rubles
• pay a realtor whom you did not hire - 15,000 rubles
• pay a security deposit (this is such an oddity of the owner) - 30,000 rubles

Total: you must immediately shell out 75 thousand rubles from your pocket. In my opinion, there is an extra 45,000 rubles in this chain, which is one and a half months of rent.

Insurance deposit

Never heard of this? This is an additional amount equal to the monthly payment as insurance against non-payment for the last month and which is returned to you at the end of the lease term. In simple words, he doesn’t trust you and is afraid that you won’t pay for the last month of your stay, so he wants to get an advance payment from you.

The question arises again: “ If they don’t trust you, although you have not given anyone any reason to doubt your integrity, then why should you entrust your money “for safekeeping” to a stranger?

».

Another unclear moment. When signing the contract, you pay the rent amount for the month in advance, that is, you make an advance payment. After a month, make the payment again, that is, you are already paying in advance for your accommodation. Then why do they require a security deposit from you? In such a payment scheme, he is clearly superfluous!

, a deposit for utility bills for the last month of your stay would be appropriate.

, and this is a completely different amount. There have been cases when tenants leave and “forget” to pay for utilities. Here, making an advance payment is justified!

When you have clarified all the key issues and you are satisfied with everything, you can make an appointment.

View apartment

Please arrive for viewing a little earlier than your scheduled time. Look around the place. If you have a car, then the issue of parking will be very relevant. Suddenly it turns out that you have nowhere to park your car.

It would be a good idea to chat with your neighbors; sometimes you can get a lot of valuable information from them. What if you have to live on the same site with marginalized people, or someone who likes to play the piano from 8 a.m. to 10 p.m., and even on weekends, lives behind the wall!

Any information collected by you personally, and not said by the owner or his representative, may be useful for bargaining.

Meeting with the owner

This is perhaps the most key point. At the meeting, the owner must confirm his ownership of the apartment

, which you are offered to rent.

If you are refused to provide such a document, then you can safely end all negotiations on this option.

A real owner will never refuse to show you such documents.

From July 15, 2020, the only document confirming ownership is an extract from the Unified State Register of Real Estate. All other papers are of no interest to you. An important point: the statement must be recent, ideally if it was issued on the day you are looking at it.

There are many electronic services that provide the service of obtaining information from the Unified State Register of Real Estate. This can be done online, right at the meeting, while negotiations are ongoing.

It happens that a person shows you a passport with registration in this apartment and says: “ I am the owner. I now have a registration!

»

Having a residence permit in an apartment does not confirm ownership.

Only an extract from the Unified State Register, which contains the full name. owner of the property and do not forget to check this information with your passport!

Important point:

If the apartment is owned by several people, then the consent of all owners is required.

It happened when one of the owners rents out an apartment, and the next day another one comes and evicts the tenant onto the street. Therefore, in order not to join the ranks of defrauded renters, ensure that you have the consent of everyone who owns this property.

Signing a lease agreement

You have discussed all the details regarding your stay and payment with the owner and now all this needs to be fixed on paper.

Always sign a lease, even if the owner discourages you!

Write down all your agreements in the contract. It happens that the owner “insistently wants” to control your stay in his apartment, that is, to come at any time. You can also record the number and time of visits in writing.

Don’t forget to include a clause regarding financial responsibility for the landlord’s property. If there is one, be sure to indicate its condition, otherwise you may be charged with repairing it.

What is the main danger?

Peter rents out an apartment for 130,000 rubles. and doesn't pay taxes. A noxious neighbor who didn’t like the new tenants somehow found out about this. She repeatedly complained to the tax, police and prosecutor's offices. And yesterday I wrote a statement.

The tax and police conducted a raid, finding a tenant in the apartment. The tenant writes in the explanatory note that Petya has been renting out the apartment to him for 1.5 years for 130,000 rubles. and an agreement was concluded between them. It contains the date of conclusion and the signature of the apartment owner.

Petya may end up here because of a meticulous neighbor

If the amount of taxes for 3 financial years is more than 600,000 rubles, then Peter will receive a fine in the amount of 100 - 300 thousand rubles and will have to repay the debt.

If it is proven that the owner rented out the apartment for more than 3 years in a row, the amount of the fine will be more than 900,000 rubles. Peter can be prosecuted (198 of the Criminal Code of the Russian Federation), given a suspended or real sentence if he already has a criminal record.

It’s good that for now it’s not customary for us to knock, and few people complain. But gradually the nuts will be tightened, so everything can change in one moment.

Conclude an agreement

In order to legally rent out an apartment, you must enter into an agreement. It must specify the responsibilities of the parties, their rights and obligations. For example, you can make a clause about performing minor repairs or paying compensation in case of property damage.

Experts advise concluding a contract for a period of less than a year. This is due to the following reasons:

• quick completion of the contract;
• the possibility of going to court after two missed payments;
• there is no need to register such an agreement with the Federal Property Management Agency.

How to pay taxes and rent out an apartment officially

The conclusion of an agreement does not guarantee that the owner officially rents out the apartment. If the agreement is concluded, but the tax contributions are not paid, then this is a “gray” area, and the tenant’s problems are the owner’s problems. To get out of the “gray” zone, you need to pay taxes.

13% - submit a declaration as an individual once a year

If you live in Russia permanently (or more than 183 days a year), then this option is worth considering. Every year you can file a tax return to pay 13% of your annual income. It will take a minimum of time.

4% - register for self-employment and rent out your apartment

You can rent out an apartment and pay taxes at a rate of 4 or 6%. A tax deduction equal to 1% at a rate of 4% and 2% at a rate of 6% will help you save additionally. It should not exceed 10,000 rubles. or will be cancelled. Pros: simple registration, no reporting, low tax. Cons: you cannot hire workers, there are no contributions to the Pension Fund, no insurance payments, a new system that has only just begun to be used. Read more in the article: how to rent out an apartment to a self-employed person.

6% - open an individual entrepreneur or add OKVED codes 68.20

OKVED code - 68.20 (renting out your own real estate). It is best to use the simplified taxation system (USN 6%). To save on taxes, it is enough to make quarterly contributions to the pension fund (PFR) - 8112.00 rubles. and the Federal Compulsory Medical Insurance Fund (FFOMS) - 2106 rubles. 50 kopecks You also have to pay a mandatory annual contribution to compulsory pension insurance if you exceed 300,000 rubles. - 1% of the amount excluding these 300 tr.

If you don’t plan to leave the country for a long time, rent out several apartments or hire workers, then try to register for self-employment and pay 4% of your income.

If the goal is to rent out several properties, maximize independence and the ability to travel, then open an individual entrepreneur (6%) for these rental legal relations, working with legal entities, and hiring employees. The bonus will be contributions to the Pension Fund.

How to draw up a rental agreement correctly

The main mistake that inexperienced landlords make is downloading a standard agreement from the Internet. It is correct to draw up a document individually, specifying all the nuances of future rental relationships.

What should be included in the contract?

• The conclusion date is required; the validity period may not be specified. By default, the contract is concluded for 5 years (Article 683 of the Civil Code of the Russian Federation);
• The amount of housing payment and who pays utility bills. In accordance with the Civil Code of the Russian Federation, Art. 678 utility bills are paid by the tenant.

The amount of the monthly contribution cannot change during the entire term of the employment relationship, unless this is sealed. The owner of the property does not have the right to increase the monthly payment without agreement (take this into account when concluding an agreement without a specified validity period).

Although the tenant usually pays for metered utilities, in case of non-payment the responsibility will fall on the landlord. It is also worth remembering that officially all profits are subject to taxes, including funds received for utility expenses.

• Payment term: day, hour;
• Use of the lessor's property: furniture, household appliances, meter readings and appliances. An inventory of the property (condition, serial numbers of household appliances) and an acceptance certificate are attached to the contract;
• If the tenant will not live alone, all persons permanently residing with the tenant are included in the contract;
• The system for monitoring the premises is described: at what time, for example, on the day of payment for accommodation, the landlord can arrive;
• Conditions for termination of the contract, force majeure, non-payment of utility bills, etc.;
• Art. 6841 of the Civil Code of the Russian Federation says that current repairs of housing are the responsibility of the tenant. The landlord is responsible for major repairs of the building;
• Other features that are important for both parties: pets allowed, renovations, etc.

Calculation example

We will calculate the mandatory contributions of an individual entrepreneur when renting out an apartment for 130,000 rubles. per month.

So, Peter will earn 1,506,528 rubles by paying 53,472 rubles. taxes for a quiet life and the opportunity to defend your property rights in court by filing a claim against the tenant who flooded the neighbors for 500,000 rubles.

So far so good - paying taxes seems expensive! But in reality, it is expensive to pay for damage to third parties due to the fault of your tenant or to pay fines and penalties.

Transferring money towards rent

The last important step in concluding a transaction is the transfer of funds to pay the rent. Currently, tenants usually pay a month in advance and then monthly, although other options are possible by agreement - for example, prepayment for several months. Money can be transferred not only in cash from hand to hand, but also by bank transfer. The latter option is often more convenient for tenants, since they then have a receipt in their hands. If funds are transferred in cash, then the tenant may require you to provide a receipt or draw up an act of acceptance and transfer of money. Be sure to write not only the exact amount and date, but also the rental payment period.

Results

1. The higher the income, the more advantages there are in paying taxes on renting out an apartment. The amount is 53,500 rubles. ridiculous when your monthly income exceeds 1.5 - 2 times. But if you get 15,000 rubles from an apartment. per month, then make the decision yourself by carefully reading our article again.
2. If your income is small, then apply for self-employment with 4% per annum or rent out an apartment in a “gray” one.
3. The higher the income, the higher the fines. If the payment of taxes was intentional, then the fine is 40% of the profit received, and if the amount exceeds 600 thousand rubles. - criminal liability.
4. If you plan to live abroad and rent out an apartment, register as an individual entrepreneur (USN) or add the OKVED code 68.20 to pay 6% regardless of your tax status: whether you are a resident or a non-resident.
5. If you need to sell real estate, then close the individual entrepreneur in a timely manner so that the apartment is not recognized as “productive capital for entrepreneurial activity.”
6. In any case, the Retail Realty company urges you not to violate current legislation and always pay taxes on time.

How to rent an apartment

Author Rina Miro

14.04.2019 18:05

Real estate

Rented housing is in great demand among different categories of the population. Is it possible to successfully rent an apartment without falling for scammers and without overpaying to an unscrupulous landlord? You can if you follow some simple tips.

3 shared

When renting an apartment, be sure to draw up a contract. If you are asked to make a deposit or deposit and do not bother to draw up an agreement or at least a collateral receipt, most likely you have met with scammers. There are a considerable number of scammers who rent out apartments to several tenants at the same time. As a rule, it is they who ask for a deposit, exerting psychological influence about the allegedly existing huge queue of applicants for the apartment you like.

Before renting a home, it would be wise to familiarize yourself with the real prices of rental apartments so as not to overpay for offers whose cost significantly exceeds the market rental price. You can create an approximate price range for apartments using specialized real estate rental sites by spending just a couple of hours on the Internet.

If you decide to use the help of a real estate agency, be sure to check the amount of the agent's fee. Many agents, trying to make money on a deal, charge an unreasonably high percentage. Overall, there are a number of advantages to working with an agency. By turning to a realtor for help in choosing a rental apartment, you first of all save time. A realtor will help you draw up a contract and advise on issues that arise during the rental process. Do not forget to enter into a service agreement with the realtor, which should include possible risks associated with potential problems with the rented apartment.

Let's say you have already found a suitable option and come to look at the apartment. When viewing an apartment, you should pay attention to the condition of utilities, plumbing, and household appliances. Be sure to check the documents confirming ownership of the apartment, and it would also be a good idea to find out who is registered in the apartment and whether there are still owners. If suddenly there are several owners of the apartment, you need to make sure that they all agree to rent out the apartment in order to avoid unpleasant moments later.

Before concluding a rental agreement, check all the conditions under which the apartment is rented. If you work with an agency, then, as a rule, agency contracts differ from each other only in certain wordings. Pay attention to whether the contract specifies penalties in case you decide to move out of the apartment before the expiration of a certain period, so as not to run into additional payments in the event of a variety of circumstances. Provide your own conditions for early termination of the contract, departure dates and payment procedures.

Make sure the landlord has no debts on utility bills so that these debts do not pass on to you. Make an inventory of the property in the apartment, its condition, so that later you will not be accused of theft or damage to already damaged property.

After concluding an agreement, paying rent and receiving the keys to the apartment, do not forget to take a receipt, instructions for household appliances and contacts of the management company and local emergency services.

Photo: tukuli.ru

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Rent an apartment through an agency?

In the event that you do not have the time and desire to search for tenants on your own, and you want to rent out an apartment through a real estate agency, we are at your service; the scheme of cooperation with us consists of 5 simple steps:

1. Application. Leave a request on our website, indicating your contact phone number, with a brief description of your apartment (area, number of rooms, availability of furniture, cost you expect), our specialist will call you back as soon as possible to clarify the necessary data about the apartment, and He will also listen to your wishes for future employers. You can also call right now the phone number: 8 (495) 790-57-01 and our specialist will immediately begin work.
2. Departure of a specialist. It is easier to rent out an apartment if the client has complete information about the apartment. High-quality photographs will help with this. As practice shows, few potential Tenants want to spend time looking at apartments that they have no idea about.
3. Advertising. An agency employee will compose the text of the advertisement, which will subsequently be published in the media.
4. Showing and negotiations. Apartment showings can be scheduled at any time convenient for you, and you also need to be prepared to show the apartment on weekends and holidays, as well as in the evening.
5. Signing the contract. When people want to rent an apartment, the next step is to conclude a rental agreement for residential premises.