The amount of the winnings is taxed on. What is the tax on lottery winnings, in a bookmaker's office, Russian loto, fonbet
Everyone would like to win the lottery, but not everyone knows that part of the winnings goes to the state budget. A large sum of money, a car, household appliances, a tourist voucher - these are all incomes of individuals. Hence the basis for payment appears.
The amount of the tax deduction depends on the type of the drawing, but it does not matter if it is public or private. In some cases, there is no need to pay. The lucky one gets in his arms cash taking into account the deduction of personal income tax.
Own money lottery
Its essence lies in the purchase of game tickets. One or more people receive the monetary reward. This drawing is comparable to a gambling game, where participants try to increase their chances of winning by buying more coupons. If they lose, they will lose all the money they gave. Similar state lotteries can be found on television: Russian Lotto, Golden Key, Sportloto. Their prize fund consists of funds from purchased tickets.
A risk-based competition has its own taxation features:
- the amount of income tax is 13 percent off overall size winnings;
- the same rate is provided for prizes received in contests on a paid participation basis;
- if the winner does not have permanent registration and lives in Russia for less than 183 days a year, the tax will be 30 percent of the amount won.
Example. The cash prize was 20,000 rubles. A Russian residing in the territory of his country must pay a tax in the amount of 2600 rubles. (20,000 × 13%). As a result, he will receive 17,400 rubles.
Incentive lottery
This type of competition is held to advertise products or services in large stores, shopping centers. The winners are one or more buyers who have a check for the required amount. The prize is money or goods. There is no need to buy a game ticket, so participants do not lose anything if they lose.
Its nuances:
- winner pays 35 percent of the won amount as a mandatory fee;
- if the price of the prize is less than 4000 rubles, no tax will be charged;
- when the amount of the win is more than 4000 rubles, the tax is levied on the amount excluding 4000 rubles;
- the total value of the prizes received by the participant for the year is considered.
- The size of the prize money ( total amount for 12 months) amounted to 10,000 rubles. The tax will be calculated from 6000 rubles. As a result, you need to pay 2100 rubles. (6000 × 35%). The participant will be given 7,900 rubles.
- A home appliance store held a competition among buyers. The won microwave oven costs 3500 rubles. There is no need to pay the fee.
Tax deductions are the same for all categories of citizens. It doesn't matter if the winner is working or retired. For nobody no benefits and discounts are provided.
You can find out detailed information about this taxation from the following video:
How to pay tax?
Often, the organizers of competitions warn about the payment of tax during the presentation of the prize and issue a document confirming its value. If they themselves produce obligatory payment it is better to ask for a confirmation check or certificate. When the winner has received the prize in kind, he must independently submit income documents for reporting period to the tax office.
You can pay income tax at tax office at the place of residence in the following order:
- It is filled in and the tax amount is calculated independently. A reporting form is available from the same office.
- Attached is a certificate of the value of the prize, which contains information about legal entity- the organizer of the lottery.
- After reviewing the documents, the taxpayer will receive settlement order to pay in the next three months... If it has not arrived, the details are specified on the official website Tax Service or at the district office.
The personal income tax declaration should be submitted before April 30 the year following the year of winning, and pay the tax itself at the bank until July 15... Violation of these rules entails administrative responsibility. You will have to pay a fine calculated in accordance with the amount of payment and the time of delay.
Reporting documents can be submitted personally to the tax office or sent by a valuable letter with an inventory and notification.
If it is necessary to make changes, and the papers have already been sent, an updated declaration is submitted. It is advisable to keep copies of all documents for three years.
In some cases, the taxpayer is unable to pay mandatory contribution due to lack of money. Then the only way out is to sell the received prize (apartment, equipment, car). The winner has the right to dispose of the won property only after paying tax.
How do I calculate the amount collected from the prize won?
When the prize is a tangible object and not an amount of money, the organizer of the competition does not pay tax levy... After the drawing of the car, land plot, real estate or household appliances, the sponsor must inform the winner of the value of the prize and the amount of tax in writing.
If the responsibility falls on the recipient of the prize, he can turn to the services of the organization, where the property will be given independent assessment... Sometimes lottery participants are faced with an overpriced product. Then you should file a complaint with the antimonopoly committee or refuse the remuneration.
Some Russian citizens have not heard of the tax on winnings. Lack of knowledge of the law does not remove the obligation to comply with it. The winners of the draws must submit an income tax return. Arbitrage practice full of cases of imposition of penalties for default. Many hope that the tax office will not establish the fact of winning the competition. To avoid problems, it is better to pay the tax fee and, as they say, sleep well.
If you are one of those few lucky ones who are lucky in the lottery, or you periodically win in a casino, place your bets successfully in a bookmaker's office, then you will probably be interested to know whether it is 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 deal with these and other issues in more detail.
Winnings tax in Russia 2018 - indirect or direct tax?
The Tax Code of Russia on January 20, 2014 was supplemented with amendments concerning the taxation of winnings at the bookmaker's office. According to these changes, all prizes won are subject to mandatory declaration by an individual and are subject to a 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 his return to the tax office no later than April 30 of the following year, which comes after the year the prize was received. The fee itself must be paid by July 15th. Thus, we see that the given income tax direct, and not indirect, since it is taken directly from natural person.
How much tax is charged on lottery winnings?
In accordance with Article 228 of the Tax Code (Part I), thirteen percent personal income tax is charged from a winning lottery ticket regardless of the amount of the prize. It should also be noted that since 07/01/2014, only the state has the right to hold any lottery draws on the territory of Russia. Thus, today all games of this type are state-owned.
As for the stimulating prize contests and promotions that are held in supermarkets, shops and salons, the lucky owner of a gift, the value of which does not exceed 4,000 rubles, is not obliged to pay VAT on it. This responsibility falls on the shoulders of the organizers of the competition.
How much tax is there for a winnings in a bookmaker's office?
The current Tax Code of the Russian Federation clearly defines how much must be paid as a percentage of VAT on the prize at the bookmaker's office. And this is again a tax of 13% of the principal minus the rate produced.
In the lottery Russian Lotto
Such types of lottery draws as “Russian Lotto”, “Gosloto”, “Stoloto” and “Golden Key” are quite popular in Russia. 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 - the payment of VAT in this case is mandatory, the entire amount of the winnings, which the responsible organizer pays to the winner, is subject to taxation.
Lucky player must pay tax deduction in the amount of 13% of the prize and sleep well.
Is casino winnings taxed?
V recent times online games have become incredibly popular, allowing you to gamble in your free time without leaving your home. The network has a huge variety of virtual casinos, sweepstakes, card poker games that offer visitors to play for money and promise fabulous prizes. However, now this type of entertainment is becoming even more costly - 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.
Lottery Car Winning Tax
it happens that an individual is so lucky that the lottery manages to win not just some sum of money but the whole car. Of course, the joy at such a moment is blocked by everyone common sense, however, having gathered up the courage, one should remember that there is no way to get away from paying the state duty on the prize. So the tax on winning a car is 35% of the value of the car itself in Russia.
Now imagine how much you 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, largely predetermines the desire of citizens to sell the car received in the lottery in order to stay at least in some plus.
How to pay tax on lottery winnings, where to pay?
Russian legislation establishes a clear procedure for how to receive a prize and where to pay personal income tax. After the prize-winner receives his reward, he must declare it and pay 13% to the state, having previously received a certificate of the 2-NDFL form from the lottery organizers.
Is there a tax on lottery winnings in other countries?
In Belarus and Ukraine
It is always nice to win money or other valuables in a promotion, sweepstakes or other gambling games. However, for many, it is a surprise that you will have to pay for something accidentally acquired. tax contribution... This procedure is approved by the Tax Code of the Russian Federation and is an obligation for every resident of the country.
Why you have to pay tax on lottery winnings
Many, winning a certain amount, wonder why not all the money is credited to their account, but only a certain part. Everyone who buys lottery tickets should be aware that tax on winnings is deducted from the acquired material or items. The legislation of the Russian Federation equates it to a deduction for income of individuals. The duty will have to be paid for both the lucky ones in state and private lotteries. The obligation is imputed to every citizen who has won and is a resident of the Russian Federation.
What is the tax on winnings regulated by?
Prize tax is regulated by the following documents:
- Federal Law No. 138. The document stipulates the entities entering into legal relations, the types of prize drawing.
- Article 23 Tax Code, which states that the money that the winning taxpayer must pay falls into this category.
- Tax Code of the Russian Federation, chapter 32. Within this section of the document it is stated that the person receiving material assets, property or other categories of prizes acquired through sweepstakes in bookmakers or other places, advertising events is responsible for paying the fee.
- Tax Code of the Russian Federation, article 122. It stipulates liability for non-payment of the fee, its delay or submission of an incorrect declaration.
How many percent of personal income tax must be paid for winning the lottery
The legal framework establishes that on the territory of Russia the contribution for money and property received in the form of a reward for winning gambling is equal to the income one and amounts to 13%. If you receive funds, the company hosting the event can do deduction of personal income tax with winning the lottery. When household items, real estate, vehicles, a part of their cost will have to be paid, which must be established by a special assessment.
For example, the tax on the winnings of a car will be 13% of its market price. The assessment can be made by the consumer himself or by the organizing company. The organization must send the cost of the object to the person in the form of a notification. If such a document has not been received or a person thinks that the price is clearly overstated, he has the right to order an independent assessment, which will regulate the value of the taxable object.
Taxes in Russia for winning promotions
Promotional actions carried out by a large organization to advertise and promote their goods and services are recognized by law as risk-free events. Therefore, the awards received upon winning have a different taxation scheme. You will not have to pay money if you receive an incentive, the cost of which does not exceed 4000 rubles. When the item won is of great value, the taxpayer will have to pay the fee only on the difference between the price of the item acquired and 4000 rubles. The rate is 35%.
For example, a shopping center holds a promotion at the opening. People are given the opportunity to participate in the drawing for checks issued for a certain amount. The winner of the promotion gets a vacuum cleaner, market price which is 6000 rubles. Taxed 2,000 rubles. - the difference between the price of the goods and the maximum non-taxable amount. According to the approved rate, the amount of payment according to the calculation rules will be 700 rubles.
How to pay tax on winnings in Russia
You can use 2 methods to pay tax on winnings:
- The deduction is made by the organizer of the action. In this case, the company immediately withdraws the necessary 13% of the incentive provided to you and sends them to the state treasury. The lucky person receives the remaining 87% to his bank account.
- If you want to pay personal income tax from the valuables acquired through tote or other gambling on your own, you will have to submit a pre-drawn up declaration to the tax authority (at the place of residence):
- you need to submit the document by April 30;
- deposit money - before July 15;
- if for some reason you did not have time to submit the declaration, you will have to pay a fine, the amount of which is from 100 rubles.
Video: Tax on Prizes and Winnings
Gambling is fun and winning is very enjoyable, especially for large sums. But life would be too sweet if it weren't for the mandatory tax on lottery winnings. What size it reached in Russia in 2019, how to calculate it, you will find out about this below.
The euphoria of winning a lottery or a casino for a Russian does not last long. He understands: the higher the jackpot hit, the more taxes will have to be deducted to the treasury. Moreover, what amount to pay is decided by the law, or rather, Article 228 of the Tax Code of the Russian Federation, which equates all gamblers to taxpayers.
What tax do we pay on lottery winnings?
The tax code decides that all lucky citizens should give 13% of their winnings to the state treasury. It doesn't matter what lottery they played, the winnings will only be handed out after deducting thirteen percent tax.
The same rules as for the lottery apply in casinos.
Moreover, in Russia, gambling is generally prohibited outside of special gambling zones. That is, only the official winnings in the official casino can be paid to you, and they will be taxed at 13%. As for online casinos, there is a debate about the legality of this method. Doesn't exist yet legislative framework, providing for a fine or criminal punishment for such entertainment. So everyone plays and everyone pays tax.
For example, it looks like this: you bet 100p and turn the slot handle. Your winnings amounted to 200 rubles, you can withdraw them to your current account. Get 200-26r = 174 rubles minus thirteen percent.
What changes have occurred in 2018
Entered into force No. 354-FZ dated November 27, 2017. From January 1 of the current year, all lottery winnings not exceeding the amount of 4000 rubles per calendar year will not be subject to personal income tax. This is the amount that the state allows to have “net, in accordance with paragraph 28 of Article 217 of the Tax Code of the Russian Federation. If for the year the total winnings exceed 4000 rubles and do not reach 15 000 rubles, it will be taxed. The lucky one must pay it himself. For amounts over 15,000 rubles, the tax is withheld by lottery operators or gambling organizers acting as tax agents.
What does "advertising" lottery mean? One that is carried out with the aim of promoting a product or service. For example, advertising a car and drawing among visitors to a car dealership is considered an advertising lottery. We will return to this example later. The rest of the lotteries, which are not adware, require tax residents RF payment of 13% to the treasury, in accordance with paragraph 1 of Art. 224 of the Tax Code of the Russian Federation.
Slippery questions
Who controls your real total winnings?
Yes, no one in fact. If the casino dealer does not cooperate with the Federal Tax Service, which is unlikely, your winnings will be known only to you. The problem is that if you want to withdraw money to a current account, everything will be very clear here, and 13% of the amount will be automatically withheld upon withdrawal.
I won, paid the tax, bet and lost. Who will return me 13%
Again, no one. That is why players prefer to withdraw the money they will no longer play with. It's the same with the lottery: if you spend the winnings you received on buying tickets and don't win any more, consider that you are in the red by -13%.
Put it in dollars, but pay tax in rubles?
Exactly. In this case, the conversion will be made at the rate in effect on the day of winning and withdrawing money. If you have to calculate and pay the tax yourself, it makes sense to contact the bank and clarify the rate of the Central Bank for that date. You also need to fill out the tax return on your own.
A car was won in the lottery ...
Congratulations on your luck! And we warn you that the state requires you to pay tax in the amount of 35% of the appraised value of the vehicle.
That is, there was no happiness, it fell, as they say, on the head - you have to pay ...
Indeed, there are lucky ones who, alas, refuse such a win for a simple reason: there is no money to pay the tax. Or you have to take out a loan against the collateral value of this very car. Even if you are going to sell the car, you will first be forced to pay 35% tax on winnings, and then another 13% of the income received.
Bookmaker game
This is a very popular type of gambling entertainment in Russia in 2018 year. Therefore, the tax on winnings at the bookmaker's office is of interest to many: indeed, all the offices withhold tax from their clients, only then pay the winnings. Considered at the same time the most transparent and legal gambling establishments in Russia.
Fortunately, tax is calculated only on the net winnings of bets. That is, the amount you bet is deducted from the winnings, and only then the balance is taxed.
Example: you bet $ 500 and lose. Your next $ 500 bet brought you $ 3,000 in winnings. You will pay tax on the amount: 3000 - 1000 = 2000 * 0.13 = 260 rubles.
Do residents and foreign nationals pay the same?
We'll have to darken the happiness of non-residents of the Russian Federation, who decided to try their luck in Russian lotteries and unexpectedly won. Because they have to pay twice the tax rate. That is:
If every Russian or person who has legally stayed in Russia for more than 183 days wins the lottery, he deducts 13% to the treasury.
If you have stayed in Russia for less than 183 days and do not have a Russian passport, you are a non-resident. You need to pay 30% of the winnings.
So, if you:
- Resident and won the regular lottery, you will be charged 13%
- Non-resident and won the regular lottery, you will be charged 30%
- Played the advertising lottery and won - they will keep 35%.
How to transfer tax yourself
Method 1
Having received the amount in hand, you decide to pay the tax yourself. To do this, you need to send a completed 3-NDFL declaration to the Federal Tax Service, indicating the amount of winnings.
Method 2
Services that pay money to the winner calculate and withhold tax for you. In this case, the responsibility for the fact that the tax does not go to the treasury is removed from you.
Inquire in advance about whether the lottery takes over the tax payment service! This information can be found on the site of gambling entertainment, or check with agents at the points of sale of lottery tickets.
What you need to indicate in the 3-NDFL declaration
When declaring income and calculating tax on lottery winnings, be careful: the form must be submitted no later than April 30 of the year following the receipt of the winnings.
When filling out the form, first of all indicate:
- Full name of the taxpayer;
- TIN that is assigned to you;
- Registration address and contact information;
- The amount of income received in rubles;
- Calculation of interest for paying tax at the rate for residents (13%) or non-residents (30%).
When calculating, use a calculator so as not to make a mistake and not arouse suspicion among tax authorities of concealing income!
You can submit a declaration both in in electronic format through the FTS website, and through a special program for taxpayers. Or by filling out a printed form on their own, if the person is not familiar with the computer. Usually, people of age fill out the declarations with their own hands and give them to the representatives of the Federal Tax Service at the branch of their place of residence.
Congratulations, you won the lottery. In accordance with the current legislation, you will have to pay the tax on winnings up to 15,000 rubles yourself. How to do this tothe state had no complaints, we tell in a new material from Lotonews.
How much should I pay?
Winning the state lottery is equal to the ordinary income of an individual and is taxed at 13%. The exception is those cases when the winner was not a citizen of the Russian Federation. For him, the tax will be 30%.
Payment of tax on winnings up to 15,000 rubles is the responsibility of the winner, in other cases this obligation is assigned to tax agent, that is, the organizer of the lottery.
How soon should I pay tax on my winnings if it is less than 15,000 rubles?
The winner of the lottery must submit a tax return in the form of 3-NDFL no later than April 30 of the following year. That is, if you became the owner of the cash prize in May, then you still have almost a whole year to submit a declaration. If the winning came in December, then you have only 4 months.
You must pay income tax (in our case, on winnings) no later than July 15 of the year in which the declaration was submitted, or following it if the declaration was submitted, for example, in October.
Where to contact?
For registration tax return you should contact your local tax authority. You can find out which branch serves the residents of your house on the website of the Federal Tax Service. After you enter your city, street name and house number in the appropriate fields, the system will give you the address of your tax office, providing information on its working hours.
Submitting a declaration
The most convenient way to fill out your income tax return is online. This can be done through the portal of state services, as well as by downloading a special program on the website of the Federal Tax Service. It turned out to be surprisingly simple and easy to use.
Following the attached instructions (in fact, you just need to press the "Next" button all the time), you install the program on your computer. It will take 1 to 3 minutes.
Open the program itself and start filling in the data necessary to create the declaration. In the "Setting conditions" section, select the type of declaration (3-NDFL), the number of your tax office (you can choose from the list), in the "Taxpayer sign" put a tick in front of the "Other individual" item. Also put a tick in "There are incomes" opposite "Recorded by" certificates of income of an individual "..., and in" Reliability is confirmed "in front of the item" Personally "(if you are going to submit the declaration in person).
In the section "Information about the declarant" indicate the full name, TIN and passport data.
In the section "Income received in the Russian Federation" add the source of payments and indicate the data that was provided to you in the "Stoloto" company when receiving the winnings.
Save all the data entered, and now you have a completed declaration of income in the form of 3-NDFL, with which you can safely go to the tax office.
If you do not want to install a special program on your computer, you can download the 3-NDFL form on the website of the Federal Tax Service and fill it out by hand. Next, with the completed copy, you go to your department.
Appointment
We recommend making an appointment with the tax authority at your place of residence online. You can do this all on the same website of the Federal Tax Service.
You can come without an appointment, getting to the reception on a first-come, first-served basis. Many branches have an electronic queue.
What's next?
After submitting the declaration, you need to pay the tax amount yourself. This can be done in two ways - online or at any branch of your bank. To pay online, you will need the details of your Tax Office.
You can generate a receipt for payment at a bank branch on the website of the Tax Service. This is convenient: the bank details are displayed there automatically when you select your tax authority... You fill in only the full name, residential address and tax amount. Next, print the receipt and go to the bank.
After that, you can finally enjoy your winnings and lottery status to the fullest. You have fulfilled your debt to the state in full.
Taxes on lottery winnings in Europe
Different European countries have their own tax procedures... In Italy, lottery tax is 6% (the amount of lottery winnings must exceed 500 euros), winners from Poland and Bulgaria pay at a rate of 10%, and from Romania - 25%.
In Denmark, winnings over CZK 200 are taxed at 15%. If the winnings in the Spanish lottery are more than 2,500 euros, then the state obliges to pay a tax of 20%.
In Greece lottery winnings up to € 100 are tax-free, € 101 to € 500 - 15%. And for amounts over 500 euros, the winners have to pay 20% to the country's treasury.