Russian rental income tax
Monthly rent
Months rented in the year
Tax residency
Who rents the flat
Expenses for the year (optional)
Before you rent out the flat
- Contract: sign a written rental contract that states the rent and the payment dates.
- Payments: keep proof of each rent payment.
- Declaration: if you pay NDFL yourself, file the return by Apr 30, 2027 and pay the tax by Jul 15, 2027.
- Transfer abroad: before you send money, check the rules that apply to you and your bank's requirements.
Sources
- FTS: how income from renting out housing is taxed
- T-Zh: a non-resident renting out a flat
- vbr.ru: rent of a non-resident at 30 %
Checked: October 3, 2026
How it works
Resident NDFL (personal income tax) Progressive scale: 13% up to 2.4 million rubles, 15% up to 5 million rubles, 18% up to 20 million rubles, 20% up to 50 million rubles, 22% above. Non-resident NDFL 30% of income, no deductions. USN (simplified tax) and NPD (tax on professional income) USN “income”: 6%. NPD: 4% from an individual and 6% from a company, income up to 2.4 million rubles a year, unavailable to non-residents. Expenses The expenses field is optional, and expenses are not counted in any regime. Rounding Tax is shown in whole rubles. Status from the day counter You can fill in the residency status from the days-in-Russia counter.
Questions
Manage rental income together with taxes
Profiles, tax for a period and a due date calendar.