Article Experts:
- Alana Porzova – Prosecutor
- Dadyana Astagova – Senior Lawyer Alimirzov and Troofimov.
Satisfied with:
- When applying for a mortgage when the material is beneficial
- What has changed since January 2025
- Tax quantity for residents and non -residents with an example of calculation
- Who pays the tax
- How to get a personal income tax benefit
- Frequent questions about the line of the priority mortgage
When applying for a mortgage when the material is beneficial
To answer this question, you need to find out that the material is considered good, according to laws. The rules for calculation for income in the form of material benefits are controlled by section 212 of the tax code (tax code).
From a set that is considered beneficial, we will focus on saving the percentage of the loan obtained from the employer or related to him.
Last summer, the government made a tax reform, resulting in the benefits of taking debt according to state plans (for example, the benefits of borrowing a “family mortgage” to the law).
“When speaking in simple words, a person’s income is considered beneficial to non -market conditions for non -market conditions,” explains lawyer Tatyana Astakova. This is at least 2/3 of Russia’s main rate at the end of the contract or the last day of each month during the debt period.
Example:
By January 2025, the central bank rate was 21%. The borrower attracts the loan, which is less than 14%of its percentage. This means that under certain conditions, this storage material can be considered beneficial.
In these two challenges, lawyer Alena Porzova mentions –
1. On the day of the loan’s approval
2. Or at the end of each month during the debt period
– Income is calculated from a lower percentage, ie in favor of the borrower.
Example:
Suppose that when the central bank’s main rate increased to 19%and the rate of 21%by the end of the month, a person signed the mortgage. In this case, the market conditions are still considered at least 2/3 of the 19%established at the end of the contract because this rate is low. In the process of calculating the tax base, the percentage will only change if the central bank reduces it.
What has changed since January 2025
“Earlier, a concession was granted in connection with the benefits of saving on the percentage of mortgages, which released this type of income from taxation, but the effect of this benefit was halted from 01.01.2024.” In 2021, the government introduced such relief in the structure of the struggle against the crisis, but at the end of 2023 it lost. In January last year, tax agents began to keep a personal income tax from the salaries of employees of the priority mortgage re -issued by the company.
“Earlier, the tax code of the Russian Federation imposed an exception: If a person does not recover the right to obtain a property tax, this exception is not to the form of summer tax reform.
Within the framework of another change in summer tax reform from the line, the benefits of mortgage under state plans, for example, were exempted from “family mortgage”.
“The Russia Ministry of Finance has stated that the need to refund this release,” Dadyana Asthakova insists, “In October last year, the president signed a federal law and returns the benefit of somewhat abolished.” According to the law, if a citizen is tax deductible to buy a home, he should not pay the personal income tax on material offers until the exemption limit is exhausted. From January 1, 2025, the rebellion has been valid, and the income of material benefits is fully taxed under contracts that ended after this date.
Who pays the tax
This year you have to pay tax on the material benefit of the mortgage only in the following cases:
- Credit Provider (Personal Entrepreneurship or Law Institute) depends on each other (in more detail – section 105.1 of the Russian Federation’s tax code). Often, this means the boss lends you. From 01.01.2025, adding this passage has begun to function: the company (or individual entrepreneurs) who have interconnected with the borrower must pay taxes.
- A Priority Loan is the payment of goods or services to the payment of the payment, or the borrower. For example, as part of the corporate scheme to assist the families, the employer gave a priority loan to the payment.
At the same time, according to Article 212 of the Russian Federation’s tax code, state plans (such as “family” or “Arctic” mortgages, information technology) are exempted from paying personal income.
As lawyer Alena Porzova explains, the tax is not by the citizen, but by the tax agent – the company that funded the contract. Credit companies, that is, the banks, are only in those situations that the employee of this loan company receives material benefits.
Example:
Suppose a person has taken a 6%cheap mortgage. Should he pay personal income tax?
The borrower took this mortgage according to the state plan (for example, based on the terms of the “family mortgage”): Savings tax is not levied.
A citizen does not work in a bank that approved a cheap mortar, and as a whole, his employer is not connected to this bank as a whole: the storage material is not considered beneficial. He should not pay taxes.
The employee of the bank who gave a person a priority loan, but was able to sign the documents until 12/31/2024. At the same time, he has the right to get a property tax exemption. The tax on material benefits, in this case, does not need to pay before this exemption (more details – at the points below).
A bank employee took the cheapest loan to buy housing at or after 01.01.2025 or after a bank employee of his (dependent) company – and then the personal income tax must be fully paid.
Line amount
“The difference between the Russia rate 2/3 and the interest of the debt contract is taxed at a rate of 35%,” explains the Tatyana Asthakova lawyer.
A significant increase in the key rate last year will not affect the amount of tax under contracts previously concluded. This does not play any role in the calculation of the amount to pay, even on the condition that the central bank will further increase the amount of the main rate. It becomes exclusively in favor of the borrower, and the keyboard is reduced by the central bank.
To understand how the tax amount is calculated, lawyer Tatyana Astagova gives the following situations and calculations. The main rate of the central bank was 19%in the early October 2024. On October 1, a man working in a bank issued a 6% priority mortgage per year. The amount of debt is 10 million rubles. Income in the form of the material is calculated as follows.
Anton Kusnettchov/Alexander Sistow
For those who have lived less than 183 days in Russia in the last 12 months, it is important to know that the tax percentage varies from the rate of residents:
“Personal income tax rate for residents is 35%, and not 30%,” Alanna Porzova’s lawyer (for example, the base of the personal income tax for non -taxpayers) is completely “beneficial”.
How to get a personal income tax benefit
A citizen who meets two criteria has the right to benefit:
- Until 31.01.2024, Russia was able to receive an apartment, home or conspiracy from him to receive a repayment or loan from him.
- The borrower is confirmed by the federal tax service by the right to the property tax deduction.
In order to accomplish both points, the interest from savings by interest will not be taxed until the borrower’s income is exempt.
It is important to take into account that the benefits that ended from 01.01.2025 do not apply to contracts.
Questions often
Should I pay a beneficial tax when the mortgage is provided according to the state plan with a reduced percentage?
No need. State plans are not taxed as a general rule.
Should I pay tax on good if you offer 10%of the market mortgage many years ago?
No, no need: taxes only for mortgage in non -market conditions.
