State tax on winnings. What tax is paid on lottery winnings
We are often asked: what is the tax on lottery winnings in Russia, what is the tax on winnings, what winnings are taxed on? They also ask other questions like: what is the tax on the won car or what percentage of the winnings is allocated to pay tax? Here we will help you figure it out!
It must be said that each country in the world has a special approach to the issue of taxation of lottery winnings. As for, the winner will receive an amount from which all taxes provided for by federal and local laws have already been deducted. Of course, you should familiarize yourself with the tax rules in advance. For example, if you play your favorite lottery, which has a 10% tax, then you will only be able to receive the winnings after this 10% is withdrawn from the total amount. As a rule, lottery operators in Russia collect the tax themselves.
Taxation
After winning a certain amount, you will be able to receive your prize on your bank card. This will deduct the amount of tax that is collected automatically. Each player should be aware that the lottery operator, of course, must warn about the taxes that he immediately removes when transferring winnings to the card. At the same time, do not forget that there may be other taxes, for example, state ones. They have nothing to do with the lottery operator, so the player must find out about them on their own. As a rule, it is enough to contact the tax inspectors, who will provide reliable information.
Don't worry about high taxes! As practice shows, many players are worried that after winning they will have to pay taxes. When winning the main prizes, taxes are quite a large amount. It's just a pity for someone to give such an amount. But this situation can be looked at from the other side. For example, remember that you don't have to take money out of your pocket to pay taxes. They are winning. In addition, you need to understand that even after paying taxes, the winnings will still be a huge amount, which will certainly please the winner.
Law on lotteries in Russia
Within the territory of Russian Federation any lottery winnings are considered a citizen's profit. And profits must be taxed. the federal law"On Lotteries" obliges winners to pay tax on the prize amount. Remarkably, there is no tax on the lottery winnings themselves. The tax has to be paid on the income, which is considered to be this very winnings. Therefore, regardless of the lottery operator, all winnings will be taxed.
Tax Options for Lottery Winnings
Each player who is lucky enough to win a large amount has the opportunity to choose the way to pay mandatory taxes. So, one of the options involves self-payment. After receiving the winnings, the player must apply to the tax office, filling out all necessary declarations. At the same time, do not forget that this must be done within a certain time frame. If the winner applied too late tax authorities, a penalty will be charged. It must be said that this option for paying taxes is quite complicated, because not everyone knows how to fill out a declaration correctly. That is why many prefer the second option. It implies the payment of taxes by the operator. The winner does not have to go into the details of all the formalities, since the organizer of the lottery does it for him. The player in hand only receives the amount from which all taxes have been deducted.
Tax on winnings in the lottery from the lottery operator "Stoloto"
If you play lotteries from the Stoloto lottery operator (This operator includes lotteries,) then a 13% tax, also known as income tax, is charged on any winning amount. It must be paid independently at the tax authority at the place of residence.
Incentive Lotteries
Such lotteries are called drawings, which are often used for advertising purposes and to increase sales of lottery tickets. Today it is a fairly common type of lottery.
How much do you have to pay taxes on winnings?
Surely many had to take part in such lotteries, visiting various shops and supermarkets. So, the buyer who purchased the goods for a predetermined amount becomes a participant in the drawing. In this case, winnings that exceed four thousand rubles are taxed. If the value of the winnings exceeds this amount, then you still have to pay tax. However, it must be remembered that only the amount that is the difference between 4,000 and the value of the gift is taxed. To understand this scheme, we can consider a simple example. The winning prize has a value of 10 thousand rubles. From here we subtract 4 thousand. As a result, it turns out that the tax will have to pay only 6 thousand rubles. As a rule, the exact value of the prize can be clarified in the accounting department of the supermarket.
If the winnings are in the form of cash, the organizer of the incentive lottery must take care of the taxes. The winner in this case can simply dispose of his money without thinking about taxes. However, unfortunately, such lotteries are extremely rare.
How to pay tax on lottery winnings
If you win, the lottery organizer must issue you a document that confirms the exact value of the prize. This document should also contain information about the organizer who organized such a lottery. In addition, individual tax number organizer.
By contacting your local branch tax office, you must fill out a declaration on which you will pay income tax individual. Given the conditions for receiving the winnings, you will need to independently calculate the amount that must be paid as taxes. After that, an application is filled out in the form of 3-NDFL. It must be attached to the completed declaration. You should also add a copy of the document issued by the organizer of the lottery.
After reviewing the submitted documents, the winner receives payment order. On it, he will be able to pay the tax at any branch of the bank. Three months are given to pay the tax, after which a penalty fee may be charged.
Penalty for non-payment of tax on winnings
The Tax Code of the Russian Federation provides for punishment for non-payment of taxes. In this case, a fine may be charged, the amount of which can be up to 40 percent of the amount that was not paid on time.
Taxation abroad
Other countries have different rules for claiming lottery winnings. And some states have completely saved the players from this. For example, players in Spain, Latvia, Canada, Great Britain, Australia and some other countries do not have to pay taxes on lottery winnings at all. But the tax is 25 percent, so it is much higher than in Russia. Depending on the state, tax percentages may vary.
The tax is considered direct (not indirect), since it is levied directly from individuals.
The amounts that must be paid to the tax authorities differ significantly in these two types.
The tax on this type of prize is 13% of the amount received by you as a prize. Immediately it is worth answering the important question: “What amount is not taxed?”. Prize money is exempt from payment, which in total amounted to no more than 4,000 rubles per year.
In the event that the total winnings exceed 4,000 rubles per year, it is necessary to pay personal income tax on the difference between the amount received and 4,000 rubles. That is, if in total for the year you won 4,500 rubles, then you need to pay 13% of 500 rubles to the tax authority.
Winning in shares
The action differs from the lottery in that it is carried out in order to distribute advertising for goods and services (for example, a large shopping center holds a promotion for buyers who have made a purchase for a certain amount in this shopping center).
If you win in this kind of draw, you must pay already 35% of the amount received, or, if the prize is non-monetary (a flat, car, TV, etc.), pay a tax of 35% of the market value of the prize received.
Thus, if you receive a car as a prize in a promotion, market value which is 1 million rubles, then 350 thousand rubles will need to be paid as a tax on winnings.
So, you received a prize in a lottery or a promotion, while the amount was over 4,000 rubles per year. What's next?
There is no need to pay tax immediately. Until April 30 of the year following the year in which the prize was received, it is necessary to draw up and submit to the tax office at the place of residence a declaration called "Individual income tax return" (form 3 - personal income tax).
This document can be submitted in three ways:
- In person or through a representative.
- By mail, with a description of the attachment.
- On the website of the Federal Tax Service in electronic form.
Winning at a bookmaker
Bookmakers are treated by law as tax agents. This means that the winner receives the prize already minus the 13% tax, without burdening himself with filing a declaration and paying to the budget, the bookmaker itself should take care of this.
The only difference is that 13% is not charged on the total amount of winnings, but on the difference between the prize money and the bet you made.
For example, a bet was placed on a sports match in the amount of 325 rubles, the match was correctly predicted and the winnings amounted to 32,500 rubles. The amount of 32,175 rubles will be taxed (a win of 32,500 rubles minus the previously made bet - 325 rubles). 32,175 rubles * 13% = 4,182 rubles and 75 kopecks - this is the amount that the bookmaker pays to the tax office. Thus, the winner will receive 28,317 rubles 25 kopecks (32,500 rubles minus 4,182 rubles and 75 kopecks).
Foreign lotteries
When participating in lotteries in other countries, it is determined at the rate approved in the organizing country. For instance:
- USA - 25% (the fee may be higher and vary from state to state in which the lottery ticket was purchased, since the tax is federal);
- Italy - 6%;
- Spain - 20% (winnings up to 25,000 euros are not taxed);
- Czech Republic - 20%;
- Bulgaria - 5%;
- Finland, Germany, Australia, Great Britain - 0%.
It should be noted that the tax is only paid to the host country if there is an agreement on the absence of double taxation (with a majority developed countries this agreement has been made). If there is no agreement, then in addition to the tax in the host country, you will also have to pay Russian personal income tax at 13%.
More details in the video:
Liability and fines
Liability is provided for non-payment. The penalty is 20% of the amount unpaid tax. If it is proved in court that the taxpayer knew about the need to pay and deliberately evaded it, then in this case the fine will be 40% of the amount of prize money.
For each day of non-payment of tax on winnings, a penalty is charged in the amount of the refinancing rate divided by 300. Penalties begin to accrue from the day following the day of the last tax payment deadline (i.e. from July 16) until the tax debt is paid in full.
But liability is provided not only for tax evasion on winnings. If the winner does not declare his income by April 30 of the year following the year of receiving the prize, then from May a 5% penalty will be charged for each month, which is calculated by analogy with penalties. This fine cannot exceed 30% of the tax and is at least 100 rubles.
Debt collection is carried out in a judicial proceeding.
The lucky ones who happened to win the lottery, various contests, bets, are often surprised that they have to pay tax to our state. Since almost any profit in Russia is taxed according to the law. To figure out what is the amount of tax on winnings in Russia, and determine the deduction procedure, let's turn to the current law.
Any winnings in Russia are taxed
tax code
In our country, there is a law "On lotteries", which states that a person must pay income from winnings. Therefore, any lucky person must give part of the money to the state treasury.
The amount of tax on winning a risk-based lottery is 13 percent of the amount won, regardless of whether it is state lotto or slot machines. The tax can be paid in two ways. The first option, the lottery company itself transfers money to the state account. The second option, the winner submits a declaration of income received to the tax office independently in the form of 3-NDFL. After filing the declaration before July 15, the lucky person must pay the tax. Late submission of the declaration is punishable by a fine of 100 rubles.
The tax is calculated differently on incentive lotteries held by stores and organizations to attract customers. Since they do not fall under Article 228 tax code Russia, the tax on them is 35 percent! Moreover, the winner himself must pay the tax. Such a large tax is justified by the fact that a person did not incur additional costs to receive this winnings (no ticket was bought, no bets were made), but received a promotion bonus. Minimum amount, with which the tax must be paid, is four thousand rubles.
The risk-based lottery winning tax is 13%
How to pay?
In order for the winnings not to be overshadowed by fines, it is necessary to submit information to the IFSN on time. In this case, you will need a certificate of income in the form of 2-NDFL, tax return and tax details.
First you need to get a certificate from the organizers of the lottery or competition about the amount of the prize (income) you received. It is necessary that the certificate be issued in the form 2-NDFL, indicating information about legal entity who conducted the draw. After that, a certificate in the same form must be taken at the place of your work.
Until April 30, the winner must contact the tax service to fill out a declaration, this can also be done at home, following the samples on the IFSN website. If you cannot fill out the document yourself, you need to contact an accountant who fixed amount it will do it for you.
After that, the documents must be brought to the tax authority in person or sent by mail. If you choose the second option, then make a preliminary inventory of documents.
After filing the declaration, before July 15, pay the tax according to the details issued by the local authority and take the payment order. During three years keep copies of documents in case of verification.
Remember: Lack of notice of tax payment does not exempt you from the procedure. Be sure to contact local authority to clarify the information, without waiting for the penalties to begin.
Overseas lotteries
If a Russian citizen is lucky enough to win a lottery held by a foreign state, then he must also pay tax. However, a situation may arise when the tax will be double, both to the treasury of the Russian Federation and to the tax of another state. But if an agreement is concluded between Russia and a foreign state, or in another country there is no fee for winning the lottery, then the tax is paid once. In some countries, the amount of prize tax is much higher than in Russia, so in the USA it is at least 25 percent of the winnings (it can reach 40%), in the Czech Republic - 20 percent.
There are countries in which receiving a prize is not taxed at all, these are Finland, Australia, England, Canada, Latvia and Belarus.
Overseas lottery wins may be subject to double taxation
Subtleties of payment
When the winnings were received in cash, there should be no problems with paying the tax, because the funds are on hand. But what if you won a car worth a million rubles, and simply do not currently have the amount of one hundred and thirty thousand. You can immediately run for a loan or sell a car, but before you panic, determine the time frame when you need to pay tax.
The fact is that the declaration is submitted for the expired taxable period, this means that if you received the prize in January, then you have another year and a half to pay the tax (until April of the next year). However, if the prize is received in December or earlier, then it already falls into the current tax period and will be paid in the near future.
You will have to pay tax on the won car from your own pocket.
Whether to file a declaration with the tax service or not, pay tax on your winnings or wait for notification is a personal matter for everyone. However, it should be understood that the inspection will definitely establish the fact of a large win (for example, a car) and, if desired, will be able to get to a small one (five thousand in the state lotto). Therefore, in order not to spoil your relationship with the tax, it is better to pay the tax and sleep, as they say, calmly.
The tax legislation distinguishes four types of tax on winnings:
- to the lottery;
- In promotions held to advertise goods and services;
- At the bookmaker's office;
- in foreign lotteries.
The tax is considered direct (not indirect), since it is levied directly from individuals. The amounts that must be paid to the tax authorities differ significantly in these two types. Table of contents
- Winning the lottery
- Winning in shares
- Winning at a bookmaker
- Foreign lotteries
- Liability and fines
Lottery winnings The tax on this type of prize is 13% of the amount you receive as winnings. Immediately it is worth answering an important question: “What amount is not taxed?”. Prize money is exempt from payment, which in total amounted to no more than 4,000 rubles for the entire year.
Forbidden
Attention
Then, if the taxpayer does not pay, the case goes to court. In this case, the perpetrator will face another punishment:
- For tax evasion, the taxpayer faces a fine of 30% of the amount tax payment. If you knew that you were obliged to pay, but for some reason did not do this, the fine will be 40%.
- For each day of delay, including time spent on litigation, a fine is charged.
- If the income was not declared in a timely manner, you face a penalty of 5% of the tax amount, which will be charged monthly, starting from May 1 of the year following the reporting year.
That is, if in 2017 you won the lottery, then the tax must be paid before April 1, 2018. The fine cannot exceed 30% of the tax amount and be less than 100 rubles.
Do not forget about criminal liability.
Lottery tax. lottery winning tax percentage
Important
The fact is that gambling throughout the country, with the exception of some regions, is prohibited. Lottery draws are also their variety, which means they are also banned. But since they have their own characteristics, they were allowed, but only subject to certain conditions.
It was not uncommon for the private lottery companies that existed in the past to violate these terms. For example, they did not comply with the rules for issuing and placing circulation tickets. Therefore, the ban applies only to those companies that specialized in the production of lottery tickets.
Other participants, for example, private shops and supermarkets, can arrange prize drawings by drawing them by numbers, as in lotteries. But such activities must be carried out in accordance with accepted rules, and the winner will have to without fail pay lottery tax on winnings.
What winnings do you need to pay tax on?
Income in the form of gifts is not subject to personal income tax if their value does not exceed 4,000 rubles per year. A different procedure is established for income received in the form of gifts from individuals who are not individual entrepreneurs. Thus, the obligation to independently declare income and pay tax arises in the event of receiving gifts in the form of:
- real estate;
- Vehicle;
- shares, shares, shares.
An exception to this rule is the receipt of these gifts from family members or close relatives.
In accordance with the Family Code of the Russian Federation, family members and close relatives are: spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full and half-blooded (having a common father or mother) brothers and sisters.
How to pay tax on winnings
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:
- the winner pays 35 percent of the amount won as a mandatory fee;
- if the prize price is less than 4000 rubles, no tax is charged;
- when the amount of winnings is more than 4000 rubles, the amount is taxed without taking into account 4000 rubles;
- the total value of the prizes received by the participant for the year is considered.
- Prize money ( total amount for 12 months) amounted to 10,000 rubles. The tax will be calculated from 6000 r. As a result, you need to pay 2100 r. (6000 × 35%).
Tax on lottery winnings in Russia
Info
Winning a large amount, the winner is likely to want to profitably invest money. In this case, it is also better to consult a specialist. See also: Who needs to pay income tax on wages Despite the fact that any big win involves the payment of taxes, the winner still has enough funds to realize his goals.
At the same time, the more solid the winning amount, the more money given to the state. However, the player still remains in the black. So, winning $650 million in the American lottery, about $160 million will be sent to pay the state. The player must be aware of this matter, so as not to be disappointed by the loss, but to rejoice in the gain. Attention! There is a special offer for visitors to our site: get a consultation from a professional lawyer for free, just by leaving your question in the form below.
How much is the tax on lottery winnings?
Foreign lotteries When participating in lotteries in other countries, it is determined by the rate approved in the organizing country. For instance:
- USA - 25% (the fee may be more and vary from state to state in which the lottery ticket was purchased, since the tax is federal);
- Italy - 6%;
- Spain - 20% (winnings up to 25,000 euros are not taxed);
- Czech Republic - 20%;
- Bulgaria - 5%;
- Finland, Germany, Australia, Great Britain - 0%.
It should be noted that the tax is paid only to the organizing country if there is an agreement on the absence of double taxation (this agreement has been concluded with most developed countries). If there is no agreement, then in addition to the tax in the host country, you will also have to pay Russian personal income tax at 13%. More details in the video: Liability and penalties The law provides for liability for non-payment.
I won the lottery or received a gift
The winner himself is determined with one of the following methods in order to pay off his obligations:
- Filing of the declaration, payment of the tax in the general order.
- Receiving income from the service already minus the fee in favor of the state.
Some organizations pay fees themselves from the amount of winnings, and then transfer the funds to the winners. Then the lottery service takes on all the responsibility for interacting with the tax authorities. The only thing left for the winner is to receive the winnings and use the funds as he sees fit.
In the conditions of the competition, it should be separately stated what kind of obligations the organization undertakes. Usually they write about it on official sites. Services are now trying to work in such a way that customers receive the amount of winnings in full. The other party takes responsibility for paying the fees.
What is the tax on winnings in the Russian Lotto and other lotteries are the winners required to pay?
Which lottery companies pay tax on winnings automatically? It all depends on what prizes are played. Cash prizes are issued with tax already paid. That is, the winner receives exactly the amount that was announced as a prize. But if such objects as a car, an apartment, household appliances are played, then the winner pays the tax himself.
So pay lottery tax Russian loto” and “Golden Horseshoe”, which often raffle such objects as a big win. Participation in international lotteries In Russia, foreigners have the right to take part in international promotions and lotteries held on its territory. In this case tax rate will be 30% of the winnings.
Russians can also participate in international lottery campaigns. On the territory of the Russian Federation, the percentage of tax on winnings in the lottery for them is 13% of the amount of winnings.
lottery winnings tax
If it has not arrived, the details are specified on the official website of the Tax Service or at the district inspectorate. The personal income tax return should be submitted before April 30 of the year following the year of winning, and the tax itself should be paid at the bank before July 15. Violation of these rules entails administrative liability. 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 valuable letter with an inventory and notification. If you need to make changes, and the papers have already been sent, an updated declaration is submitted. Copies of all documents should preferably be kept for three years. In some cases, the taxpayer is unable to pay compulsory contribution due to lack of money. Then the only way out is to sell the prize (apartment, equipment, car).
What tax is paid on lottery winnings?
The winner has the right to dispose of the won property only after paying the tax. How to calculate the amount of the fee from the prize won? When the prize is a material object and not a sum of money, the organizer of the competition does not pay a tax fee. 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 the tax in writing.
If the obligation fell on the recipient of the prize, he can turn to the services of an organization where the property will be given independent evaluation. Sometimes lottery participants are faced with an inflated cost of goods. Then it is worth filing a complaint with the antimonopoly committee or waiving the reward.
Some citizens of Russia 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 a declaration of income.
The tax legislation of the Russian Federation defines some rules related to the transfer of various fees to the state budget. One of these rules states that a citizen must pay the appropriate tax to the treasury on winning the lottery.
The final amount of the tax and how it will be transferred to the state balance is determined according to a combination of many factors, such as:
- the initial value of the prize under discussion;
- the type of lottery in which the person took part;
- such similar nuances.
In this material, we will describe in detail which prizes are taxable, how the payment is made in favor of the state budget, and also consider specific examples.
In this section, we will look at the winnings that people win by purchasing lottery tickets. Citizens do not think about what they will have to share with the state when they receive a prize, but in fact, the country's budget claims an impressive part of the benefit received.
The desired lotteries are often referred to as risky ones. To take part in them, you must first pay a certain amount. Money. Usually it happens like this: you go to the point of sale of tickets, purchase them, and thereby pay for participation. Tickets most often show some kind of numerical sequence, according to which a citizen can later understand whether there was a win.
Imagine that you bought a ticket and won. Such luck can only be overshadowed by ignorance of the answer to the question: how much will the state have to pay? To answer this question, consider the following table.
Table 1. Bet, depending on the amount of winnings
Bid | Who pays | Payer characteristics |
---|---|---|
13% of the amount of winnings received | Residents of the Russian Federation | Not every resident of the Russian Federation can be attributed to the group of residents. To obtain this status, you need to stay in the country for at least a number of days than the law prescribes. The prescription is quite clear: one must stay in Russia for 183 days in order to be able to pay at the standard rate. Note that this applies not only to winnings received for the lottery, but also to income received as wages at the main place of work, funds for the sale of an apartment, car and other property, and the like. |
30% of winnings | Non-residents of the country | The concept of a non-resident contains a characteristic that mirrors all the nuances described for a resident. A person who stays in the country for less than 183 days cannot pay fees at the rate set for residents. For him, the tariff increases by almost 2.5 times and amounts to 30% of the received winning amount. |
Who is tax resident Russian Federation? This will help to understand. We will consider what the tax status depends on, documents for confirmation, as well as regulatory framework for residents and non-residents.
The repayment of obligations to the state treasury can be carried out in two main ways.
- First way consists in the independent transfer by the recipient of the winnings of part of the funds in favor of the state. To do this, he needs to submit to the tax service a completed declaration form according to the form 3-NDFL. Despite the fact that this is not very convenient, many lotteries do not provide for another option, therefore, citizens will have to take care of determining the amount of funds due to the state and transferring them on their own.
- Second way consists in receiving funds from the service that conducts the drawing, from the amount of which the money due to the state will already be deducted. Also in this case, the organization issuing the prizes will be involved in the translation. In this case, all legal obligations are removed from the winner, since they are considered already fulfilled at the moment. If any trouble occurs, for example, funds do not go to the state balance, representatives of the Federal tax service address all questions directly to the company, not to the citizen.
After the tax is in the state budget paid out, the winner can spend the remaining funds at their own discretion, however, it would be better not to spend them until then.
Note! If the service provides for the possibility of transferring funds to the budget on its own, it is obliged to indicate this information in advance in the conditions of the draw. You can view them on the official electronic resource of the company, or check the rules with its representatives at points of sale. If they are sufficiently aware of them, you will definitely receive an answer.
Be careful if you do not want to get a win and deal with the bureaucratic red tape associated with the transfer of tax on your own. The fact is that almost all lottery organizations today give out the winnings in full, thereby shifting the obligation to pay the tax collection from the funds received by the payer directly to the recipient of the winnings.
How to fill out a declaration form to transfer part of the winnings to the state treasury
Any taxpayer who has not had such experience before can master the process of declaring a monetary gain. Submission of information about income received for verification is carried out using a form known to many taxpayers in the form of 3-NDFL. The deadlines remain the same as for other cases:
- submission is made the next year after the twelve-month period in which the payer received the winnings;
- Information must be submitted no later than April 30.
Let's take an example. Imagine that you have become a participant in a lottery, for example, Stoloto. Let's say that in the past 2017 you received your cash prize. This means that before April 30, 2018, you had to submit a declaration form to the department of the Federal Tax Service, thereby indicating the fact of receiving taxable income.
In the declaration form, in addition to the amount of winnings, you need to enter a lot of mandatory information. These include items from the following list.
- First of all, enter your own personal data, as you are the person liable to pay the tax. These data include:
- surname, name and patronymic of the taxpayer;
- identification number assigned when registering with the tax service;
- address of official registration of a citizen;
- other items that also contain personal information.
- Next, indicate the amount of the prize received. As a rule, money is drawn in the lottery, so the amount must be indicated in units Russian currency, that is, in rubles.
- Calculate the amount of money due to the state on your own. To do this, you need to use a specific formula: A * B. “A” is the amount of the financial base subject to tax collection, “B” is the rate that is relevant to you.
As you remember, rates vary depending on the status of the taxpayer. According to the law, both categories are required to pay part of the income to the state treasury: both residents and non-residents. It follows from this that for the same amount of funds with different status of the people who received the winnings, the amount of tax collection will vary.
Let's give examples. Two friends, Peter and Alexei, took part in the lottery. Their winnings for each amounted to 10 thousand Russian rubles. At the same time, Peter was on the territory of the Russian Federation for less than the period prescribed by law, therefore, the rate for him will be 30%. Alexei has not traveled outside the country for a long time, therefore, he will pay at a rate of 13%. Calculate the amount of tax for each of them.
- Peter will pay the following amount: 10,000 * 30% = 3,000 Russian rubles.
- Alexey will send the following amount of funds to the treasury: 10,000 * 13% = 1,300 rubles.
As you can see, the amount of tax is calculated very simply. In order not to make mistakes in calculations for larger amounts and not rounded, use the calculator. By presenting incorrect calculations, one can arouse suspicion among tax inspectorate employees of hiding part of the funds due to the state.
The declaration form is issued in several ways:
- the first option is to download the current form of the document on the website of the Federal Tax Service and fill it out yourself;
- the second method is more technological and simple for a modern person, and involves the use of a specialized program developed by tax system for taxpayers.
The first method will be preferable for people of an age who do not understand computer technology well. They very often do not have the necessary skills to intuitively understand how to work in a computer program, whether it be specialized electronic software or a text editor. However, it will be easier for them to master the second name and they will have to, since they accept forms for consideration only in printed form.
For those who have no problems using software, it will be much more convenient to use the utility developed to fill out the declaration. Its main advantages are ease of use, consistent presentation of windows for filling in information, as well as independent final formation of the form and sending it to print.
The completed form 3-NDFL can also be submitted for verification in several ways:
- hand over to the specialists of the tax inspectorate in the hands of directly appearing at the office;
- send by registered valuable mail with notification by mail;
- send via electronic communication network.
If everything is clear in the first and second cases, then everything is not so clear with the third, especially for those citizens who have never used sending documents via the Internet. Introducing brief instructions by sending a document that does not require leaving your own apartment.
- First you need to visit the official website of the Federal Tax Service.
- Register on it in the "Personal account of the taxpayer" service. To do this is simple, you need to enter the personal data of the taxpayer.
- Then, using the service, upload scans of the completed declaration and its accompanying documents, such as a copy of the registration certificate, some pages of the passport and other papers.
- Done, documents sent for review. Soon after studying them, you will receive from the tax service the details for paying the fee in favor of the state treasury.
Despite the fact that the first indicated method is the most reliable, since you yourself transport the documents to the service department, it takes a lot of extra time, which a modern person has almost no time left. We recommend that you use Personal Area, since items transported by Russian Post are periodically lost, despite the indicated value and other nuances.
Be prepared for the fact that in case of inattentive filling, you will receive the declaration form back for re-checking and re-submission for consideration. If you are not confident in your abilities, it is better to immediately get together and take the documents in person. An employee on site will check the correctness of the filling and show in which places the information needs to be corrected.
And in order not to waste time, we suggest that you familiarize yourself with filling out the 3-NDFL form. Consider the existing requirements for issuing a certificate, as well as step by step instructions by filling out the form.
After you send the declaration, do not forget that you also have to transfer funds to the state treasury. The term for the implementation of the said procedure also remains common for other transfers on the income tax of an individual, and its completion dates from the 15th of July of the month also following the period of receipt of the winnings of the year.
Recently, the transfer of funds can be carried out not only traditional way, through a visit to the bank, but also using online payment systems, such as Sberbank-online and similar services of other credit organizations.
To make a remote transfer, you only need to have on hand the payment details that taxpayers receive in a notification from the Federal Tax Service. If you have not received this, you should keep in mind the following two points:
- you are not exempt from payment if you did not receive a notification, as it could not have been received for a variety of random technical reasons;
- you can ask to voice your details by phone, having previously contacted the employees of the Federal Tax Service of the branch to which you belong according to your official residence permit.
After you pay the funds, no matter how the money was transferred, carefully review the received payment document(including an electronic receipt for remote payment). It is important that it contains all the information correctly. Sometimes it happens that the money does not reach the addressee. In order to prove your non-involvement in this situation in such a situation and confirm that the payment was made in accordance with all the rules, it will be necessary to submit an appropriate document to the tax service.
An example of receiving winnings for participating in the lottery
Citizen Lucky Matvey Dmitrievich bought a ticket on May 23, 2017, to take part in the famous Russian lottery "Russian Lotto". Previously, Matvey Dmitrievich constantly took part in this risky event, paying for tickets own funds, however, he won only this time. The prize amount is 348 thousand 600 Russian rubles. The duty to transfer funds to the state treasury fell on the shoulders of Mr. Lucky. To fulfill it, Matvey Dmitrievich must independently calculate the amount of tax collection. Since Mr. Lucky is a resident of the country, he easily determined the current rate for him, which was 13%. Let's carry out the calculation according to the formula already known to us: 348,600 * 13% = 45 thousand 318 Russian rubles.
Since the conditions of the desired lottery imply not only an independent calculation of the amount of the deduction due to the state, but also an independent declaration of income and transfer of funds, Lucky Matvey Dmitrievich must:
- fill out and submit the 3-NDFL declaration before April 30, 2018;
- pay the full amount of the tax due by July 15, 2018.
Lottery "Stoloto": payment of tax
In order to answer all the questions of concern to taxpayers, we decided to separately consider the taxation of winnings received by citizens of the country in the most famous domestic lottery systems. One of these is Stoloto. The lottery supermarket of this company assumes the presence of many state draws. More than 50% of the cost of each purchased ticket goes to the prize fund, which is due to be issued to participants.
In addition to cash, Stoloto often holds draws:
- motor transport (in the Russian Lotto category);
- apartments (in the Housing Lottery category);
- other property names.
Since citizens are required to pay tax on any income received by them, a reasonable question arises: how to determine the amount of the fee if the prize is received in the form of a property denomination? Consider everything possible options making payments.
- The first option is relevant for receiving a prize in the form of cash. Above, we described the procedure for calculating the amount of tax using the formula A * B. You should be guided by it in this case too. Determine the actual rate for yourself, according to your own status as a resident or non-resident, and transfer the amount received to the state treasury, be sure to meet the deadlines you have set.
- Now consider the option in which the winnings are not cash, but property, movable or immovable. If the winnings were presented in cash, then either the taxpayer would independently calculate and make the payment, or the lottery company would take over the functions of a tax agent and transfer the funds due to the treasury. However, when the prize is represented by a “thing”, the obligation to pay tax in accordance with the procedure established by law is assigned to the taxpayer, and the company proceeds as follows:
- notifies the Federal Tax Service of the impossibility of withholding part of the income received, since it is represented by a property object;
- sends you the act of acceptance of the transfer of the certificate for the prize received.
Sometimes it happens that representatives of the lottery company forget about the transfer of the certificate. Do not miss the situation and demand its presentation, since it is inside the paper you are looking for that contains information about the value of the prize you received, on the basis of which you will calculate the fee due to the state treasury.
In order to fill in the declaration form in this case, you will have to take a certificate from the company in the form 2-NDFL, which provides its details. This company will play the role of a source of income, therefore, data about it must also be submitted for verification.
Tax on foreign lottery winnings
Some citizens of Russia, who have a sufficient level of knowledge of a foreign language, try their luck not only in domestic, but also in foreign lotteries. Tickets in this case can be purchased in the following ways:
- on one's own;
- through intermediaries.
In such a situation, there is a danger of multiple tax payments: one will be paid to the treasury of the country represented by the company conducting the lottery, the other - in favor of the domestic budget.
This danger is quite real, since, according to tax legislation, it does not matter on the territory of which country the source of income was located, if it was received by a resident of the Russian Federation, then he is obliged to make a payment income tax and here and there.
However, there is a way to get rid of the double payment. To do this, you need to choose the countries organizing the lotteries from the list of those with whom our country has concluded an agreement to cancel double taxation. If you make the right choice, then you will have to pay cash only once:
- or in favor of the host country;
- or in favor of Russia.
In each case, the conditions will need to be clarified separately. For all questions, you will be consulted either by an intermediary through which you purchase tickets, or by an official representative of a foreign lottery system.
Video - The amount of tax on lottery winnings in Russia, USA, Europe
Receiving winnings as part of a promotion
Traditionally, the concept of a lottery is called by citizens not only risky events that involve the purchase of tickets or other investment of money to participate, but also various promotions and other types of draws, by participating in which you can receive a prize.
Such promotions are called stimulating lotteries, since they are based on the following goal: obtaining a loyal attitude from customers, attracting new customers.
The winnings that are provided in this kind of promotions are also subject to tax collection and the transfer of part of the cost of the benefit received to the country's budget.
However, the rules are different this time. They relate primarily to the tariff at which the amount of tax deduction is calculated. The rate is no longer 13% and not 30%, but as much as 35%! There is one more nuance - if the value of the prize is less than or equal to 4 thousand rubles, or if the funds are received in this amount, then the rate will be equal to zero, that is, taxation will not be made.
Taxpayers taking part in the action can please very important nuance: in this situation, the organizing company of the action acts as a tax agent, and if the prize is provided in monetary terms, then it will independently transfer part of it to the state treasury and declare it. It turns out that you immediately get only 65% of the amount expected to win. Most often, its full size is not even indicated so as not to mislead ignorant tax payers and not cause a wave of discontent.
You will definitely receive a certificate in your hands, in which the price of the win is prescribed, which in the future is called upon to play a role tax base. If you think that the organization conducting the action indicated the price incorrectly or it is too high to confirm your guesses, you can make an independent paid valuation and draw up a new act.
It is best to seek the help of an appraiser only if the prize you received is really worth a lot of money, such as an apartment or a car. In all other cases, as a result, it may turn out that the funds paid to the appraiser corresponded in size to the difference in the value of the object indicated earlier and newly determined.
The deadlines for filing a declaration and sending a tax collection when receiving a prize for participating in a promotion correspond to the periods mentioned earlier:
- the declaration is submitted before April 30 of the following year;
- tax payment is made before July 15 of the following year.
Note! Citizens have the right to receive tax deduction, equal to 4 thousand rubles. If the gift is worth less or more than the named amount, then the tax rate will be zero. If more, the "body" of the taxable base can be reduced by the required amount.
An example of winning a promotion
Imagine that you have a friend, a certain Lucky Stepan Vitalievich. Last May, 2017, Mr. Lucky bought a smartphone in the department of the ElektroMir chain of stores. In June of the same year, the "EleketroMir" network raffled a prize between buyers of smartphones from a certain company - a TV. Our hero is the winner. Upon receiving the prize, Stepan Vitalyevich was also given a certificate in which the cost of the gadget he won was registered - 21 thousand 300 Russian rubles. It is necessary to determine how the tax levy will be calculated.
Since Mr. Lucky is eligible for a tax deduction, you must first determine the amount tax base. It will be: 21,300-4,000 = 17 thousand 300 Russian rubles.
Since the rate relevant for prizes from promotions is 35%, we use it in the formula: 17,300 * 35% \u003d 6 thousand 55 rubles - this is how much the fee will be that Mr. Lucky will contribute to the state treasury after he properly fills and submit a declaration for verification.
Claiming prizes at bookmakers
Gambling is a popular activity today. It brings the organizers a solid profit, therefore, this business line continues to expand and grow.
Companies that are one of the organizers of such leisure activities are called bookmakers. In these offices, visitors determine and make monetary contributions - the so-called rates. They guess the results or nuances associated with any competition. Usually we are talking about sport. Betting on football, equestrian sports, basketball and eSports is very popular today.
Since this leisure activity is very popular, since 2014 bookmakers have acquired the status tax agents. It turns out that when winning a cash prize, the taxpayer should not contribute any funds to the state treasury, nor should he fill out a declaration form. All of these obligations are assumed by the bookmaker.
Since bookmaker bets are games that allow the risk of losing money, cash prizes are taxed at a rate of the standard 13% (or 30% for non-residents).
A feature of the calculation of the tax deduction in this case will be the reduction of the taxable base by the amount cash rate that the player made earlier.
An example of winning from a bookmaker
Gambling Sidor Petrovich is regular customer betting organization called " Best bet". In the summer of 2017, Sidor Petrovich bet money in the amount of 324 Russian rubles on the fact that "ours" would win the match between the Russian national team and England. The bet played and the winnings of Mr. Azartny amounted to as much as 32 thousand 400 Russian rubles.
Let's try to calculate the amount of the tax fee, taking into account the known rules for its determination. So, first you need to subtract the amount of the bet from the prize amount. 32,400-350= 32,050. Now let's multiply the resulting tax base by a rate of 13% and get: 32,050*13%= 4,166 rubles. The bookmaker will pay this amount to the treasury, and Sidor Petrovich will receive: 32,400-4,166 = 28,234 Russian rubles.
Casino winnings
Taxation rates related to casino winnings correspond to the rate of personal income tax, i.e. they are 13% for residents and 30% for persons who do not belong to this category.
If you received a win at one of the land-based casino points, then take the money, fill out a declaration form and transfer the information to the tax office. Then pay the amount of the fee to the treasury and feel relieved of the obligation. As you can see, everything is quite simple.
There are some nuances that relate to the income received from the casino, which operates online. We would like to draw your attention to the fact that this type of gambling is prohibited in our country, therefore, it is not legal to play it. However, there is the following paradox: no administrative or criminal liability for participation in such gambling is provided. This means that the obligation to declare income remains with the taxpayers, as well as the need to then replenish the state treasury by a certain percentage of the winnings received.
The fact according to which the receipt of winnings is recorded is the transfer of funds from the online casino to the owner's card. Only after they are received, the winnings are considered received. Please note that regardless of the amount of bets you have made, the taxable base in the amount of received winnings will not decrease.
An example of receiving a prize in a casino
Let's imagine that at the end of December 2015, Mr. Karelin received a prize in an online casino, the amount of which amounted to 55 thousand Russian rubles. He received funds on the card only in January 2016. It turns out that the filing of a declaration is provided not for the year of receipt of the winnings (2014), but for the year of actual receipt of funds (2015). Karelin is obliged to submit the completed 3-NDFL form to the tax service for verification immediately before April 30 of the next year, that is, 2016. Until July 15 of the same code, Karelin is obliged to transfer the fee in question to the balance of the state.
The tax amount will be: 75,000 * 13% = 9,750 Russian rubles.
Let's take another example. So, the hero of the previous example, Mr. Karelin, decided to visit the casino of his city. There he made a bet equal to 1,840 rubles. The value of the final winnings of our hero was 1 million 420 thousand 600 Russian rubles. Since we do not deduct the rate from the taxable base in this case, it is necessary to pay the tax in full. It will be: 1,420,600 * 13% \u003d 184 thousand 687 rubles.
Summing up
As you can see, participation in the lottery is not at all complicated by the bureaucratic procedure for calculating and transferring tax to the state treasury. Yes, it is a pity to share part of the funds won, however, the good news is that filling out the declaration and transferring money is a very easy process even for inexperienced taxpayers. It is important to remember that the lottery is a risky event. You may not win money, but rather lose it by purchasing tickets. Be careful and do not delay replenishing the state balance and providing information for verification: in this situation, tax service specialists have every right to impose fines, as in similar situations with tax collections by personal income tax.