Property tax deduction - calculation examples. Tax refund when purchasing real estate: calculation of the amount of payments and methods of obtaining How to calculate a tax deduction for the purchase of an apartment

What is a tax deduction?

This is the amount by which an individual can reduce his income when calculating and paying personal income tax. If you have the right to apply for a tax deduction, then the tax will be calculated from the difference between the amount of income received during the year and the amount of tax deductions.

For example, your annual income was 3,000,000 rubles, the withheld personal income tax was 390,000 rubles. At the same time, you paid for your treatment in the amount of 100,000 rubles. (social deduction for treatment) and purchased an apartment (the right to a property deduction in the amount of 2,000,000 arose).

After filing the declaration, your taxable income will be: 3,000,000 - 100,000 (deduction for treatment) - 2,000,000 (property deduction when buying an apartment) = 900,000, and personal income tax payable - 117,000 rubles. Accordingly, the difference between the withheld personal income tax (390,000) and the personal income tax calculated after applying tax deductions (117,000) should be returned to you in a total amount of 273,000 rubles.

Main criteria for obtaining a tax deduction:

You must be a tax resident of the Russian Federation (stay in the Russian Federation for at least 183 days a year);
Have income taxed at a rate of 13%
A property deduction is provided to a citizen only once in a lifetime

What are the deductions:

standard (218 Tax Code of the Russian Federation),
social (219 Tax Code of the Russian Federation),
investment (219.1 Tax Code of the Russian Federation),
professional (221 Tax Code of the Russian Federation),
property (220 Tax Code of the Russian Federation).

Standard tax deductions

Provided monthly in amounts from 500 to 3,000 rubles. citizens with children, or certain categories of citizens (disabled people, participants in the Second World War and other military operations, liquidators of the Chernobyl nuclear power plant, etc.). These deductions are provided in the vast majority of cases by employers. Those. You can immediately claim the right to such a deduction at your place of work; you do not need to submit a declaration in Form 3-NDFL to the tax authorities.

Property tax deduction

When purchasing an apartment (purchase under an equity participation agreement), it is due to those who purchased (or built) residential real estate. The total amount of deduction from 01/01/14 is 2,000,000 rubles. for each co-owner of the apartment, until this time the same amount was provided from the property, i.e. all co-owners divided the deduction among themselves in proportion to their shares in the property.

The general condition for receiving this category of deductions is, first of all, payment for real estate with your own funds, the presence of an apartment acceptance certificate (under equity participation agreements) or a certificate of ownership (for purchase and sale). In addition, property should not be purchased from interdependent persons (spouses, children, parents), the property must be residential (there is no property deduction for the purchase of apartments).

Property deduction when purchasing a land plot

From 01/01/2010, citizens are allowed to claim property tax deductions in the amount of 2,000,000 for acquired land plots. However, you cannot return personal income tax for simply purchasing a plot of land. Some conditions must be met: the purpose of the site must be “for individual housing construction” and a residential building must be located on it. So, if you bought a plot for building a house, then you can claim a property deduction no earlier than the certificate of ownership of the residential building is issued.

Property deduction for mortgage interest

Tax legislation allows you to return personal income tax on mortgage interest paid when purchasing an apartment (a residential building with a land plot). Until January 1, 2014, the amount of mortgage interest deduction was not limited in any way, i.e. If the right to receive the main property deduction when purchasing a home arose before 01/01/2014, then you will receive a tax deduction on interest without restrictions on the amount throughout the entire mortgage repayment period.

If the right to a property deduction when buying an apartment (building a house, buying a land plot arose after this date, then the maximum amount of deduction for mortgage interest will be 3,000,000 rubles. Moreover, if several co-owners participate in the mortgage, this amount will be divided between them in proportion to their shares.

Social tax deduction

If during the year you paid for education, treatment (for yourself or close relatives), paid pension contributions under agreements with non-state pension funds or made voluntary charitable donations, etc. expenses, then you are entitled to receive social tax deductions. You can clearly see the list and amount of social deductions in the table below:

Types of expenses for which deductions are provided	Amount of tax deduction, rub
Expenses for treatment, purchase of medicines for both the taxpayer himself and his family members: spouse, children, parents
Expensive treatments	No limits
Charitable donations to religious organizations and charities	No more than 25% of annual income
Training of the taxpayer and his brothers and sisters
Teaching children	50,000 per child
Payment of insurance premiums for voluntary personal insurance of the taxpayer, his spouse, children, parents
Payment of pension contributions under agreements with non-state pension funds, life insurance of the taxpayer, his spouse, parents of children
Additional contributions to the funded part of the pension

The maximum amount of social deduction (in total for all types of expenses) is limited to 120,000 rubles. In addition to this amount, you can only receive a deduction for the education of children (50,000 rubles for each child), a deduction for expensive treatment (there is no limit), as well as charitable donations (up to 25% of income for the year).

How to get tax deductions

Most citizens prefer to refund their personal income tax through the tax authorities. To do this you need:

Prepare a tax return in form 3-NDFL, which will indicate what deductions you are claiming, their amount calculated and the amount of tax to be refunded
Submit it to your territorial tax office
Wait until the end of the desk tax audit. It lasts 3 months and during this time inspectors check the completeness and accuracy of the package of documents that you submitted. At the end of the desk audit, a decision is made to return the overpaid personal income tax.
Submit an application for a personal income tax refund and receive money in your bank account within a month.

Declaration of income

You sold an apartment, a cottage or a car, which means you have income that you are required to declare and pay 13% personal income tax on it. True, not every sold object must be declared and taxed. Until January 1, 2016, property owned by a citizen for less than 3 years was subject to mandatory declaration. Since 2016, the tenure period has been increased to 5 years. But if the property was owned for more than the specified period, then it is not only exempt from taxation, but you also do not need to submit a declaration.

How to calculate tax when selling property

When selling property that has been owned for less than 3 (5) years, the taxpayer has the right to reduce the tax base in one of 2 ways:

The amount of documented expenses for the acquisition of such property. For example, in 2014 you bought a car at a dealership under a contract for 1,500,000 rubles, and in 2015 you sold it for 1,400,000 rubles. In this case, the costs of purchasing a car exceed the income from its sale, therefore, the tax base will be zero and no personal income tax will be paid. You just need to reflect all this in the declaration and submit it before April 30.
In cases where you cannot prove the costs of acquiring property, you can use property deductions upon sale. For example, in 2014 you inherited a car worth 1,500,000 rubles, and in 2015 you decided to sell it. Accordingly, there were no expenses for its acquisition and the tax will have to be calculated on the entire amount minus a preferential deduction in the amount of 250,000 rubles. Accordingly, the tax base will be 1,250,000 rubles. * 13% = 162,500 rub. This amount must be reflected in the declaration and paid to the budget.

Similar rules apply to real estate, but the deduction amount is 1,000,000 rubles.

If you are officially employed, regularly pay income tax to the state year after year, and still have not taken advantage of your right to receive a tax deduction when buying an apartment, building a house and compensation for interest on a mortgage, then you should definitely read this article from beginning to end. end.

Your right to a tax deduction is legislated and described in detail in Article No. 220 of the Tax Code of the Russian Federation, and will also be explained in detail and with specific examples by our leading lawyer.

Today we will tell you about all the intricacies of applying for a tax deduction when buying an apartment, taking into account all the changes in legislation for 2019, and we will also explain in detail to whom, when, how much and how you can get a refund for buying an apartment.

If you have any specific questions on this topic, our online lawyer is ready to advise you promptly and free of charge directly on the website. Just ask your question in the pop-up form and wait for an answer. This way you can quickly and more clearly understand your rights to receive a tax deduction.

The most common questions that our lawyers encounter are: who and how many times can receive a tax deduction when buying an apartment. We answer:

Every officially employed citizen of the Russian Federation has the legal right to receive a tax deduction for the purchase of an apartment, for whom the employer deducts monthly income tax from his work activity in the amount of 13%. In the same amount (13%), a citizen can return money from purchased real estate, or more precisely in the following cases:

Direct purchase of housing (apartment, house, room);
Building your own home;
Any expenses for repairs and finishing of newly built residential property (the main thing is to keep all receipts);
You also have the right to get your money back for paying interest on your mortgage loan.

Who will not be able to get their money back?

You won’t be able to get your income tax back for purchasing an apartment if:

You purchased an apartment before January 1, 2014 and have already exercised your right to deduction;
If you purchased real estate after January 1, 2014, but have reached your limit (more on this below);
If you purchased real estate from a close relative (mother, father, daughter, son, brother, sister);
If you are not officially employed (and therefore do not pay income tax);
If your employer took part in the purchase of the apartment (for example, the company you work for paid for some part of the housing you purchased);
If, when purchasing an apartment, you took advantage of some government programs or subsidies, for example, maternity capital.

How many times can you receive a tax deduction when buying an apartment?

There are two possible answers to this question:

If your apartment or other real estate was purchased before January 1, 2014, then according to Article 220 of the Tax Code of the Russian Federation (paragraph 27, paragraph 2, paragraph 1), you have the right to use the tax deduction only once in your life, and it does not matter when square meters cost you the price. For example, if a home was purchased for 500,000 rubles, then the maximum amount you can count on is 13 percent of 500,000, i.e. 65,000 rubles. And that is all!
If you purchased housing after January 1, 2014, then you can count on a multiple tax refund, but within the limits of 260,000 rubles, since the maximum amount established by the state for a refund from the purchase of real estate is equal to two million rubles. Read more about how much money you can get back, as well as specific examples, further in this article.

How much money will be returned?

So, how much state compensation can you expect when purchasing an apartment after January 1, 2014? We answer:

Your maximum limit for income tax refund from the purchase of an apartment is 2,000,000 rubles (for your entire life). You can return 13% of this amount, i.e. 260,000 rubles and nothing more.

For each calendar year, you can return an amount equal to your income tax, which your employer pays to the state for you (13 percent) for the reporting year, while the balance of the funds due to you does not expire, and in subsequent years you will also be able to issue a refund until don't reach your limit.

But you have the right to submit income declarations to the tax office only for the current year or for a maximum of three previous years, but more on that a little later. First, let's finally figure out the amount of tax compensation you can count on when buying an apartment. To make everything completely and completely clear, let’s look at two specific examples.

An example of calculating a tax deduction for the purchase of an apartment

Example 1: At the beginning of 2015, you bought an apartment for 2,500,000 rubles. You officially worked all year and received a salary of 60,000 rubles per month. Thus, at the beginning of 2016, you have the right to contact your tax office at your place of residence and write an application for a refund for the purchased property. The maximum that you are entitled to in this case is 13% of 2,000,000, i.e. only 260,000 rubles. Because your annual income tax deductions for 2015 amounted to a total of 93,600 rubles (60,000 * 0.13 * 12), then you can count on this exact refund amount (93,600) in 2016. The rest of the money will be returned to you in subsequent years if you are still officially employed. For example, in 2016 you officially worked for only three months with a salary of 20,000 rubles, so at the beginning of 2017 you can receive a tax deduction equal to 7,800 rubles (20,000 * 0.13 * 3). Thus, for subsequent years you will still have an amount left for return equal to 158,600 rubles (260,000 - 93,000 - 7800).

Example 2. You purchased an apartment worth 1,500,000 and received a tax deduction for its purchase. In this case, you can count on 195,000 rubles (13% of 1,500,000). But later you bought another apartment worth 2,000,000 rubles. Accordingly, according to the law, you can return another 65,000 rubles (13% of 500,000) from this purchase, since the total limit for return is limited to 2,000,000 rubles.

Required documents

To get your tax refund for purchasing an apartment, you first need to draw up an application according to the established template and provide all the documents listed below with copies to your tax office at your place of residence.

So, the list of necessary documents approved for 2018 to obtain a property tax deduction is as follows:

Copy of the passport;
Apartment purchase and sale agreement + copy;
Title documents for the object: a copy of the certificate of registration of ownership, or the act of transferring ownership of the apartment (if the apartment was purchased in a building under construction under an equity participation agreement);
Copies of documents confirming payment for the purchased property (checks, bank transfer statements, payment slips, etc.);
A copy of your certificate of assignment of Taxpayer Identification Number (TIN);
Certificate of income from place of employment in form 2-NDFL;
It is also necessary to provide a declaration of your annual income in Form 3 of Personal Income Tax for the past calendar year;
Completed application for tax refund.

In addition to the above mandatory documents, the tax authority may also require you to fill out applications for the distribution of deductions between spouses if you are officially married. Below you can download and review samples of applications required to be filled out.

To get a tax refund for the previous 3 years, you also need to fill out returns for 2017 and 2016.

When should I submit documents and for what period can I get a tax refund?

You can submit documents for a property tax refund when purchasing an apartment, starting from the moment you have fully paid for the purchased housing and received the documents for the right to own real estate:

Certificate of registration of ownership - in case of purchasing square meters under a sales contract;
An act of transfer of ownership of an apartment - if the property was purchased in a house under construction under an equity participation agreement.

You must also have in your hands all payment documents confirming your expenses for the purchased housing.

As a rule, submission of documents for a refund occurs at the beginning of each calendar year. It is best to contact the tax office in the second half of January (immediately after the New Year holidays).

In addition, if you purchased an apartment several years ago, then you can also receive a tax deduction for it, and you have the right to file an income tax return for the three previous years. Those. for example, you bought an apartment in 2016 and forgot to exercise your right to a tax refund. Five years later, in 2021, you came to your senses and contacted the tax office with a corresponding application. All these five years you worked honestly and had an official income, but you will only be able to use your contributions to the treasury in just three years preceding the moment you applied for the deduction. In this case, these are 2020, 2019 and 2018. If during this time your total income tax was less than the refund amount due to you (see the item “How much money will be returned?”), then you can easily receive the rest of the amount in subsequent years.

The process of obtaining a tax deduction

The best way: obtain it yourself by contacting your tax office. You may have to fuss a little and run around for certificates, collecting them from different authorities, but in the end the procedure will turn out to be much cheaper than contacting a specialized company.

If you don’t want to do this yourself, or you simply don’t have time for it, then our online lawyer is ready to give you a free consultation on how you can significantly speed up and simplify this entire process.

To receive a property tax deduction in 2018, you need to fill out a new declaration in the established form 3-NDFL and attach it to the collected documents (it is also included in the list of required documents).

Together with copies, the package of documents is handed over to the tax service employee on duty, after which he will check them within a certain time and, if everything was done correctly, you will soon receive the long-awaited money transfer. As a rule, applications are reviewed and decisions are made within two to four months.

How can I get a cash deduction from my employer?

You can receive a tax deduction for the purchase of an apartment without contacting the tax office. More precisely, you will have to go there only once in order to confirm your right to a tax deduction. To do this, you will need to prepare copies of all the documents described above and fill out an application “to confirm the taxpayer’s right to receive property tax deductions,” the form of which you can download below.

After receiving a written notice from the tax office confirming your right to a deduction (usually it takes about 30 days for tax authorities to review the application and prepare a decision), you need to contact your direct employer and provide him with this notice of the right to receive a tax deduction. From the month you provide such notice, the accounting department must calculate your salary without deducting income tax.

Our duty lawyer will advise you free of charge on how to do this correctly. Just ask him the appropriate question in the pop-up form and wait for an answer.

Also, if you still have any gaps in understanding your rights and the necessary actions to return income tax after purchasing an apartment, our specialists will advise you online for free.

Calculator

You can find out how much tax you can get back from purchasing an apartment in 2019 by using our

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Early repayments

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Type Reduction of amount Reduction of term Rate change Monthly reduction of amount Monthly reduction of term Commission Insurance

Accrued interest per year. Possible tax deduction of 13% of the amount of interest paid last year

Description of how the calculator works

When purchasing an apartment with a mortgage, you can expect to receive relief from the state - the so-called tax subsidy. The amount of deduction from the purchase cannot exceed 260 thousand rubles or 13% of 2 million.
You can also receive a deduction for interest. But only for paid ones, i.e. for the last payment period. In addition, you can get a deduction for repairs - from the amount of purchased finishing materials - but this is only for a new apartment.

Calculation features

A tax deduction, like any money from the state, is nice to receive.
To apply for a tax subsidy from the state, you need to contact the tax office at your place of registration. You will most likely need a bank certificate about the interest paid for the year.
I want to warn you right away - it is paid. VTB 24 charged 150 rubles for it - that’s not much.
You will also need to write an application for a subsidy - a sample can be obtained from the tax office. The tax office will consider your application within a month - this is exactly the period for consideration.
Next, she will give you a document confirming your right to receive a subsidy.
With this document you go to the accounting department and write a statement. And from the next salary you receive your salary in full, i.e. without subtracting 13 percent.
At the moment, the calculator calculates the maximum amount of tax deduction without taking into account the effect of the new law. According to it, the maximum deduction from the purchase amount is 13 percent of 3 million rubles
Those.

Deduction from purchase = 0.13 * 3 million = 390 thousand rubles

There are rules for receiving a deduction:

You can receive a deduction for a target loan - that is, for a mortgage. If you take out a consumer loan to purchase real estate, you will not be given a deduction
You can only receive a subsidy from the state once in your lifetime. Moreover, if you did not receive a deduction from the purchase of 390 thousand from the first mortgage, you will be able to receive this money with a second mortgage
You can receive a refund of repair costs (for finishing materials). To do this, you will need stamped cash receipts, which indicate the amount of finishing materials you purchased. But this is only if you are buying a new, unfinished apartment. To receive a deduction, you need to contact the tax office and provide copies of receipts. So when renovating, collect receipts for finishing materials
In addition to a deduction from the purchase price, you can receive a subsidy from the interest paid last year. For example, last year you paid 150 thousand in mortgage payments, of which 100 thousand was interest on the loan. You can calculate the deduction as follows:
100 thousand * 0.13 = 13 thousand rubles.

You can receive this money directly at work if you are officially employed. If you complete all the paperwork and submit it to your employer, he will not deduct income tax from your salary.
You can receive interest deduction every year
You can receive a refund from the purchase amount at the place of registration. To do this, you need to submit an application to the tax office and indicate your current account. However, the money may take 3 months or more
You are entitled to a subsidy from the state only if you are a resident of the Russian Federation
When making an early repayment, the amount of interest deduction is reduced. This is the case if you have an early repayment with a reduction in the amount. If you reduce the term, the monthly payment remains the same - the interest on the loan is the same. In the case of a tax deduction on interest, it is more profitable to make early repayments while reducing the term of the housing loan.
The deduction is calculated using the calculator taking into account early repayments. Those. It is considered an estimated deduction if you still pay off your mortgage early. Of course, when you receive a deduction, you can send it to pay off your loan debt. But I advise you to open a deposit and pay off the loan with interest.

The tax deduction calculator will allow you to quickly and free of charge calculate the amount of deduction when buying an apartment, for expenses for treatment (including expensive ones) and education.

If you have any questions while filling out the fields of the calculator or require a more detailed calculation, write to us in the online chat or at . We will try to help you!

Types of tax deductions

Or new construction is provided in respect of expenses for the acquisition and construction of residential real estate. This benefit may also include costs for repairs and decoration of housing and payment of mortgage interest (if housing was purchased on credit). Since 2008, the maximum deduction amount is RUB 2,000,000.

It involves the return of funds spent on medical services and the purchase of medicines, as well as on voluntary life insurance. The amount of deduction for regular treatment should not exceed 120,000 rubles, and this amount includes a deduction for one’s own training. Expenses for expensive treatment are accepted in full. If the code “1” is indicated in the certificate of provision of services, the treatment was ordinary, if “2” - expensive.

Provides the opportunity to reimburse funds spent both on one’s own education and on the education of children, brothers and sisters. The amount of deduction for your own education, as well as the education of your brothers and sisters, is accepted in the amount of no more than 120,000 rubles. taking into account treatment expenses (if they were incurred in the year for which the deduction is claimed). The deduction for children's education is 50,000 rubles. for each child.

Tax deductions reduce the total amount of income from which any Russian taxpayer pays 13%. In essence, the deduction is the payment of wages in full over a certain period of time without deductions to the state treasury. In some cases, it is provided in the form of regularly refunded tax amounts (non-withholding of personal income tax from wages). Any applicant can calculate the tax deduction independently.

General principles of calculation

The amount of the deduction reduces the tax base or the amount of income from which tax was withheld. When calculating, use the following rules:

The amount of the refund cannot exceed 13% of the taxes paid by the citizen.
Only the person who officially pays these taxes to the budget can receive a deduction - through a tax agent from wages, by declaring income from the provision of services, receiving copyright profits, interest on securities, patents, etc.
The deduction itself can be provided to both the citizen and some members of his family. For example, when returning tax on treatment or education, the right to use the benefit extends to the taxpayer’s children, his brothers and sisters, spouse and more distant relatives.
When calculating the amount of the refund, only that income is taken into account, which, according to the law, is taxed at a rate of 13%. That is, individual entrepreneurs whose income is subject to a 6 percent tax (“simplified tax”) are not entitled to receive the benefit. This norm also applies to those entrepreneurs and citizens whose income is taxed at other rates: 9.35% (non-residents, gambling business).

Calculation of property deduction

The maximum amount depends on the total amount of tax the citizen transferred to the budget during the past year. The legislation defines the following limits:

the maximum amount of income to which the benefit applies is 2 million rubles;
at the same time, it cannot exceed 13% of the cost of living space;
No tax is withheld from wages until the full amount due has been returned.

For example, if the applicant’s annual income is 360,000 rubles, the amount of personal income tax for the entire period is 46.8 thousand rubles. This citizen has the right to expect a return of 260 thousand rubles. If he receives a stable “white” salary, it will take him 5 years, 7 months to receive all the money due to him.

Since the beginning of last year, it has been allowed to use the deduction once in a lifetime, but before repaying the maximum amount. In other words, if a citizen received a deduction of 200,000 rubles when purchasing a home, when completing the next real estate transaction, he can claim a refund of another 60,000 rubles. Before calculating the amount of property tax deduction when purchasing an apartment or house, the applicant must register ownership of the property.

Calculation of professional deduction

The following may qualify for this type of refund:

entrepreneurs in some cases;
authors, inventors;
private entrepreneurs;
citizens who received income from performing one-time services.

The amount of professional tax deduction for personal income tax is equal to the amount of expenses confirmed by documents, but not more than 20% of profit. For example, an entrepreneur spent 50,000 rubles in the course of business. At the end of the year, he made a profit of 200,000 rubles. Exactly for 50 thousand rubles you distribute

If the applicant does not have such confirmation, the maximum possible deduction is applied to him - 20%. That is, in the above example, the amount of 200,000 rubles is multiplied by 20%. The amount of the deduction will be equal to 40,000 rubles - this is an unconfirmed deduction.

A deduction is also provided when declaring income from one-time work. It applies to expenses incurred by the applicant in the process of performing this work. If the legality of the expenditure is confirmed by documents, a full tax refund is due. If not confirmed - only 20% of the profit. This deduction is provided by both the Federal Tax Service and the tax agent-employer.

This type of deduction is very common and in demand. Before calculating the tax deduction for a child, you should decide on its size. The amount is fixed and the greater the number of children in the family. In 2015, the refund amount is:

first child - 1.4 thousand rubles;
second child - 1.4 thousand rubles;
for a third or disabled child, 3 thousand are entitled.

Example: if a taxpayer has one child, his salary for the year is 200,000 rubles, then 1,400 rubles are deducted from this amount. Personal income tax is deducted from the amount of 18,600 rubles. Savings per month are equal to 182 rubles.

The payer is entitled to such a benefit until the child becomes an adult or completes full-time education. The benefit may cease to exist even earlier, when the parent’s salary reaches the limit of 280,000 rubles.

Both parents have the right to the benefit if they are officially employed and pay personal income tax. In addition, the law classifies adoptive parents and guardians as representatives of the child. If one of the parents refuses in writing in favor of the other parent to receive benefits, the latter will receive a double refund. This consent will not be required if the parent is considered single or the other parent has died or been reported missing.