#punishment — посты и обсуждения

Most residential landlords believe that if they rent their property for cash, the tax authorities won't catch them. But in the age of the internet and neural networks, this is no longer the case. The Federal Tax Service is vigilant: tax officials are actively developing tools to hunt down tax evaders.

People typically rent apartments by posting ads online. Ads list the properties, number of rooms, and addresses. Photos are also typically included.

Tax inspectors are implementing algorithms that identify information from online advertisements. This information is then compared with data from Rosreestr. This and similar methods make it possible to quickly identify the owner.

What is an RPA platform:

In July 2025, the Federal Tax Service implemented a domestic RPA platform with an artificial intelligence module. Tax defaulters are identified automatically. Individuals who own multiple apartments or houses, including non-residential premises, receive increased attention from the tax service.

What is the punishment for tax evaders?

According to Article 208 of the Russian Tax Code, income from leasing and renting property is subject to personal income tax. Concealing income or failing to file a tax return carries a fine of 5% of the unpaid tax amount for each full or partial month of delay. The maximum fine is 30% of this amount, and the minimum is 1,000 rubles.

For non-payment or partial payment of taxes, the fine is 20% of the unpaid amount. For intentional tax evasion, the fine is 40%. In addition, the offender is required to pay the tax itself and a penalty equal to 1/300 of the Central Bank of the Russian Federation's key rate for each day of delay.

If an individual's debt over three years exceeds 2.7 million rubles, this offense will constitute a crime under Article 198 of the Criminal Code of the Russian Federation, "Evasion of taxes and fees by an individual and (or) of an individual - payer of insurance premiums from paying insurance premiums."

How to avoid punishment

You must sign a contract with your employer and pay taxes. One option is to register as a professional income taxpayer. Currently, the tax rate is no more than 6%. If the employer is registered as self-employed, the tax is paid through the "My Tax" app.

If not, then the declaration must be submitted next year before April 30, and the tax itself must be paid before July 15.

Starting in 2025, income from residential rentals or non-residential leases will be included in the basic progressive personal income tax scale. The tax rates for tax residents of the Russian Federation are:

13% — for incomes of up to 2.4 million rubles per year;

15% — for the portion of income from 2.4 to 5 million rubles per year;

18% — for a portion of income from 5 to 20 million rubles per year;

20% — for the portion of income from 20 to 50 million rubles per year;

22% — for the portion of income over 50 million rubles per year.

As you can see, it is currently more profitable to register as self-employed – the tax is lower.

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