Tax on winning an apartment in the lottery. Taxation of winnings and prizes: personal income tax rates and declaration procedure

If you are one of those lucky few who are lucky in the lottery, or you periodically win at a casino, or successfully place bets in a bookmaker’s office, then you will probably be interested in knowing Is it necessary to pay tax on winnings in the Russian Federation and what percentage of the prize amount is it? , as well as how to receive remuneration and where to pay personal income tax for it. Let's look at these and other questions in more detail.

Tax on winnings in Russia 2018 – indirect or direct tax?

On January 20, 2014, the Tax Code of Russia was replenished with additions regarding taxation of winnings from a bookmaker's office. According to these changes, all prizes won are subject to mandatory declaration by an individual and are subject to state income tax in the amount of thirteen percent of the prize amount minus the bet made. At the same time, the citizen Russian Federation must submit your declaration to tax service no later than April 30 of the following year following the year in which the prize was received. The fee itself must be paid before July 15. Thus, we see that this income tax direct, and not indirect, since it is collected directly from the individual.

What is tax on lottery winnings?

In accordance with Article 228 of the Tax Code (Part I), thirteen percent personal income tax is collected from a winning lottery ticket regardless of the amount of the prize. It should also be noted that from July 1, 2014, only the state has the right to conduct any lottery drawings on the territory of Russia. So today all the games of this type are state-owned.

As for incentive prize competitions and promotions that are held in supermarkets, shops and salons, the lucky owner of a gift whose value does not exceed 4,000 rubles is not required to pay VAT on it. This responsibility falls on the shoulders of the competition organizers.

What percentage is tax on winnings at a bookmaker?

The current Tax Code of the Russian Federation clearly defines how much you need to pay in percentage VAT on the prize at the bookmaker's office. And this is again a tax of 13% of the principal amount minus the rate produced.

In the Russian Lotto lottery

In Russia, such types of lottery drawings as “Russian Lotto”, “Gosloto”, “Stoloto” and “Golden Key” are quite popular. Therefore, many gamblers are interested in the questions of what tax is paid on prizes and is it worth giving the state part of the money earned in the Russian lotto?

The answer is simple - payment of VAT in in this case is mandatory, the entire amount of winnings paid to the winner by the responsible organizer is subject to taxation.

The lucky player must pay tax deduction in the amount of 13% of the prize and sleep peacefully.

Are casino winnings taxable?

Recently, they have become incredibly popular Online Games, allowing you to gamble free time, without leaving home. There are a huge number of different virtual casinos, sweepstakes, card games poker games that invite visitors to play for money and promise fabulous prizes. However, now this type of entertainment is becoming even more expensive - in case of defeat, the player loses his money, and in case of victory, he is forced to give the state 13% of this income.

Tax on car lottery winnings

It happens that an individual is so lucky that in the lottery he manages to win not just a certain amount of money, but an entire car. Of course, joy at such a moment is blocked by any common sense However, having gathered your courage, you should remember that there is no escape from paying the state duty on the prize. So The tax on winning a car is 35% of the cost of the car itself in Russia.

Now imagine how much you will have to pay out of your own pocket for a luxurious gift. It is this fact, or rather the clause of the Tax Code of the Russian Federation, that largely determines the desire of citizens to sell the car received in the lottery in order to remain at least in some kind of advantage.

How to pay tax on lottery winnings, where to pay?

Russian legislation establishes a clear procedure for how to receive winnings and where to pay personal income tax. After the winner receives his reward, he must declare it and pay 13% to the state, having previously received a certificate of form 2-NDFL from the lottery organizers.

Is there a tax on lottery winnings in other countries?

In Belarus and Ukraine

Any winnings must be taxed.

Currently, the tax on winning a car in Russia in 2019 is regulated by Chapter 23 of the Tax Code.

The size of such a contribution can be 13% or 35% depending on the type of lottery.

Winnings are not always money. In some cases, special lucky winners are given the keys to new cars. However, the joy of such an acquisition may upset tax payments.

Depending on the type of lottery, they can be 13% or 35%. The law obliges lottery organizers to notify winners of the need to pay the tax amount.

For example, if you win a car worth 2 million, then you must contribute 260 thousand to the budget. If the event was advertising game, then you will have to pay 700 thousand for the same car.

If you don’t have that kind of money, you can sell your winnings - the law does not prohibit this. In this case, you will be able to receive this amount minus tax contributions.

If the lottery organizer did not inform you or you do not know what the tax is if you win a car, you can contact an independent appraiser.

The data obtained is necessary to fill out a declaration of income received. Keep in mind that you should also contact such an expert if you think that the organizers have inflated the cost of the car you won.

Video: What is the tax on winnings?

It's best to pay tax on your won car as soon as you take possession of it.

Bring in cash You need it at your place of residence no later than July 15 of the year following the one in which you won the car.

For example, if you received it in 2015, then you had to pay the tax no later than July 15, 2016. The tax office will be able to tell you exactly what tax is paid on winning a car.

It is also necessary to submit tax return according to form 3-NDFL.

She is sent to the inspectorate at her place of residence. This must be done no later than October 30 of the year following the winning one.

You can see what the tax form looks like on the Federal Tax Service website. There you can also fill out a tax return.

You can send it in the following ways:

• deliver independently or through authorized persons;
• send by registered mail;
• send via electronic signature.

Liability for non-payment

It is mandatory to pay tax on the car you win.. This need is spelled out in the Tax Code of the Russian Federation.

They ask: what tax on lottery winnings should the winners of the Gosloto lottery pay: 13%, 30% or 35%? How is this tax paid?

The answer is essentially this:

Yes, in accordance with current legislation, you must pay income tax on lottery winnings individuals(NDFL). By the way, you also need to file a tax return, but no longer always.

What is the minimum taxable amount of lottery winnings?

In accordance with Federal law dated November 27, 2017 No. 354-FZ, from January 1, 2018, regarding the taxation of lottery winnings, significant changes. If before this date all winnings received in any amount were taxed, then from the new year their gradation has been introduced and new order calculation and payment of tax. Main changes:

1. All winnings received in a calendar year (tax period) in a total amount of up to 4,000 rubles inclusive are exempt from tax.
2. For all other winnings (if each of them does not exceed 14,999 rubles inclusive), the winner (individual) pays tax.
3. If the value of the prize is 15 thousand rubles or more, the tax must be calculated and withheld by the organizers of lotteries and gambling. Now tax code equated such companies to tax agents.

Tax on lottery winnings. Bid

All Stoloto lotteries (for example, the popular 4 out of 20, 6 out of 45, Russian Lotto, Housing Lottery and others) belong to the category state, so the tax on winnings on them is 13% .

But for non-residents of the Russian Federation the tax rate is 30% . Therefore, if you live abroad often or for a long time, we recommend that you determine whether you are a resident for tax purposes or not.

When and where to file a declaration

To submit a tax return, you must independently contact the tax authority at your place of residence no later than April 30 of the year following the expired tax period (year).

When to transfer money to the tax authorities account

For example, in the past 2018, you successfully played the lottery (including using popular lottery systems) and had several winnings. Of all your winnings, you select only those whose size is up to 14,999 rubles inclusive (each). Let’s say their total amount is 100 thousand rubles. Subtract 4,000 rubles from this amount. The tax base will be 96 thousand rubles, the calculated tax on winnings will be 12,480 rubles. You must submit your 2018 tax return by April 30, 2019. The tax must be paid by July 15, 2019.

For winnings of 15,000 rubles and above (each) there is no need to submit a declaration. The tax on winnings will be withheld from you by the tax agent (Stoloto) when transferring the money to you. That is, you will receive these winnings into your account minus tax.

In what cases is a 35% tax on winnings applied?

What else

It should be noted that the calculation and payment of tax on lottery winnings in amounts up to 15 thousand rubles will still remain on the conscience of the taxpayer (player). It's up to you to file a tax return or not, to pay tax on your winnings or not to pay. Whether the tax office will be able to establish the fact that you received the winnings is, of course, a question. Of course, if you set yourself such a goal and desire, then you will agree that it is possible! But, apparently, all these legislative innovations are in one way or another connected precisely with this problem.

How much is personal income tax on winnings? The 2018 declaration campaign for income for 2017 is nearing its end. The last day to submit the declaration is May 3, 2018. This means that individuals who were lucky enough to get rich last year urgently need to submit a report on this and then pay personal income tax on their winnings in 2018. But you may not have to do this. We tell you what to do taking into account the latest clarifications from the Russian Federal Tax Service on the personal income tax rate on winnings.

There is such a duty

Participation in a lottery/gambling/bookmaker/totalizator may result in you receiving a prize or a certain amount of money from the organizer. By general rule, personal income tax from winnings in 2018 must be transferred to the treasury.

But what the personal income tax will be when you receive a win, and whether there will be one at all, depends on its final amount (the value of the prize in monetary terms).

In addition, who pays personal income tax on lottery or gambling winnings to the budget depends on the amount of winnings:

• the winner himself;
• tax agent (must calculate personal income tax on the amount of winnings for each fact of income issued separately).

Winning RUB 15,000+: who are the tax agents?

According to the law, which has been in force since 2018 in a new edition (No. 354-FZ dated November 27, 2017), personal income tax on lottery winnings in 2018 pays:

• lottery operator or distributor;
• organizer of gambling in bookmakers and sweepstakes.

The condition for recognizing them as tax agents is that the individual received from them winnings in the amount of 15,000 rubles or more (clauses 1 and 2 of Article 214.7 of the Tax Code of the Russian Federation). Only in this case do they calculate, withhold and transfer personal income tax from winnings and prizes to the treasury.

Winnings or prizes from participation in a gambling game are subject to personal income tax minus the bet made by the future winner.

Winnings up to RUB 15,000: self-payment

In the amount of up to 15,000 rubles, each lottery winning is subject to personal income tax, which the winner must calculate and pay independently (subclause 5, clause 1, article 228 of the Tax Code of the Russian Federation). And in the next tax period (year) submit a declaration in form 3-NDFL:

Winning 4000 rub. and less: no tax

The law clearly states what amount of winnings is not subject to personal income tax. This is 4,000 rubles or less (paragraph 8, clause 28, article 217 of the Tax Code of the Russian Federation). That is, after receiving such a win, you do not need to do anything for tax purposes.

However there is important nuance: we are talking in general about the amount of 4,000 rubles for a maximum of a year. If a person has received winnings several times and after the second time the amount immediately exceeds 4,000 rubles, it’s time for him to think about the personal income tax on winnings in the lottery. This is confirmed by comments from the Ministry of Finance and the Federal Tax Service of Russia.

Several small wins = Tax

In a letter dated April 11, 2018 No. 03-04-07/23939, the Ministry of Finance (sent by the Federal Tax Service letter dated April 17, 2018 No. BS-4-11/7321) considers a situation that is very likely to happen in life.

Let’s say that each lottery organizer (gambling game, bookmaker), as a potential tax agent, when issuing winnings in the amount of up to 4,000 rubles to the winner, on completely legal grounds, did not withhold personal income tax on the lottery for the tax period. However, it turned out that in total, for all small winnings for the tax period from all tax agents, the legal limit of 4,000 rubles was exceeded.

According to officials, in this situation, on the basis of sub. 4 paragraphs 1 art. 228 of the Tax Code of the Russian Federation, the winner himself calculates the tax to be paid to the treasury in accordance with Art. 225 Tax Code of the Russian Federation. He takes the required percentage of personal income tax on winnings from the amount exceeding the limit. Then you need to submit a 3-NDFL declaration to the Federal Tax Service at your place of registration.

What is the personal income tax rate on winnings and prizes?

Of course, most of all lovers of easy money are interested in how much personal income tax is due on winnings in the lottery.

Thus, the personal income tax rate on lottery winnings, as well as personal income tax on bookmaker’s winnings, is 13 percent (clauses 1 and 3 of Article 224 of the Tax Code of the Russian Federation). That is, the general personal income tax rate applies to lotteries and similar games.

Thus, lottery winnings are subject to personal income tax at a rate of 13 percent. Unless, of course, its size exceeds 4,000 rubles per tax year.

When to pay tax on winnings

For all types of winnings subject to personal income tax upon declaration, an individual pays tax at his place of residence (clause 4 of article 228 of the Tax Code of the Russian Federation).

This must be done no later than July 15, 2018. Since it will be a day off - Sunday, deadline moves to 07/16/2018:

Don’t forget to transfer personal income tax from your lottery winnings to the budget before this date, so as not to run into fines.

When winning a sum of money or valuable property, citizens are required to pay personal income tax (NDFL). When determining its amount and payment procedure, the type of source of income, the amount of the prize, and the status of the winner are taken into account.

Sources of winnings and income tax rate

The declaration in form 3-NDFL is provided in tax office. The deadline for submission is no later than April 30 of the current year for the previous year. For example, if a person won in 2017, then the last day for filing a declaration is April 30, 2018.

Information included in the declaration

• Personal data (full name, tax identification number, registration address);
• Value of what was won;
• The amount to be paid.

Ways to submit a declaration

• Go to the tax authorities in person and fill out the form provided;
• Send the document electronically by registering on the Federal Tax Service website;
• Send by mail. The letter must include a notification and a description of the attachment.

Payment deadline

The tax is paid no later than July 15 of the year following the year of winning. If you won in 2017, you must pay no later than July 15, 2018.

Features of payment from a prize received in material form (car, apartment, household appliances, etc.)

• lottery organizers are required to provide the winner with official notification of the value of the prize;
• the winner can contact independent appraisers if he believes that the price was inflated;
• duties are paid in as usual provided for monetary amounts.

What to do if the price is significant (for example, you were lucky to get a car), but there is no money to pay?

You can:

1. Do not accept cars.
2. Sell ​​the car and receive the money minus the necessary payments.
3. Look for money anywhere - borrow from relatives and friends, take out a loan, etc.

Responsibility measures

1. The penalty for late filing of a return is 5% of the fee that must be paid. Calculated for each month of delay. It cannot exceed 30% of the fee and be less than 100 rubles;
2. The penalty for evasion is 20% of the tax amount. If it is proven that the evasion was malicious, the sanctions will increase to 40%;
3. In addition, penalties are charged for each day of delay. They are calculated like this: interest rate refinancing is divided by 300;
4. If the debt exceeds 300 thousand rubles, the violator faces imprisonment for a period of up to 1 year or a fine of 100 to 300 rubles, and this does not cancel the obligation to pay the principal debt.

Such well-known lotteries as “Gosloto”, “Golden Key”, “Golden Horseshoe”, “Stoloto”, etc. are among the so-called risky lotteries. To take part in them, a person needs to spend money. For example, you need to purchase a lottery ticket.

Tax rates

The fee is 13%. Look at the terms and conditions carefully. It indicates whether the organizers will pay the tax or you will be forced to calculate and pay it yourself. The usual practice is for a person to pay himself.

There is one more subtle point. The value of 13% is valid for residents of the Russian Federation, that is, persons living in the country for at least 184 days a year. It could be Foreign citizens. If a person, no matter whether he is a Russian citizen or not, lives less than 184 days, then the rate will be already 30%.

Some features of payouts for risky lotteries

• You are required to pay duties on any amount received, even the most insignificant, even, for example, 100 rubles. But in practice, few people do this. There is very little chance that tax inspectors will be interested in such a meager amount. That is, this is a question of civil liability. But be prepared for the fact that if this fact comes to light, the fines will be many times greater than what you received;
• If you were lucky several times during the year, the total amount is calculated and the duty is calculated from it;
• If you spent more than you won, you still have to pay. For example, you spent 1000 rubles on lottery tickets, but received only 200 rubles. So, from these 200 rubles. payment of tax is required.

Promotion (prize fund draw)

Held trading companies in order to increase customer loyalty and attract new customers.

The participant is deemed to bear no financial risk. To become a participant, he can simply collect stickers, receipts, participate in a competition for the best advertising slogan, etc.