State tax on winnings. What tax is paid on winning the lottery
We are often asked: what is the tax on winning the lottery in Russia, what tax is levied on the winnings, from which winnings the tax is paid? Other questions are also asked, such as: what tax on the car won, or how many percent of the winnings are allotted to pay tax? Here we will help you understand this issue!
I must say that every country in the world has approached the issue of taxing lottery winnings in a special way. As for, the winner’s account will receive the amount from which all taxes stipulated by federal and local laws have already been deducted. Of course, you should familiarize yourself with tax rules in advance. For example, if you play your favorite lottery, which shows a 10 percent tax, then you can get a win only after these 10 percent is withdrawn from the total amount. As a rule, in Russia lottery operators charge a tax themselves.
Taxation
After winning a certain amount, you can receive your prize on your bank card. In this case, the tax amount that will be charged automatically will be deducted. Each player must know that the lottery operator, of course, must warn of taxes that he immediately removes when transferring the winnings to the card. At the same time, do not forget that other taxes, such as state ones, may exist. They have nothing to do with the lottery operator, so the player must learn about them on their own. As a rule, it is enough to contact the tax inspectors, who will provide reliable information.
Do not be upset about the high taxes! As practice shows, many players worry about having to pay taxes after winning. When winning the main prizes, taxes are a fairly large amount. It’s just a pity to someone to give such an amount. But this situation can be viewed from the other side. For example, remember that you do not have to get money out of your pocket to pay tax. They are winning. In addition, you need to understand that after taxes, the gain will still be a huge amount, which will surely please the winner.
Lottery Law in Russia
On the territory of the Russian Federation, any lottery win is 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 prize itself. The tax has to be paid on income, which is considered this very gain. Therefore, regardless of the lottery operator, all winnings will be taxed.
Options for paying taxes on winning the lottery
Each player who was lucky to win a large sum has the opportunity to choose the method of paying mandatory taxes. So, one of the options involves self-payment. After receiving the win, the player must apply to the tax, filling out all the necessary declarations. At the same time, do not forget that this needs to be done on time. If the winner applied to the tax authorities too late, a penalty will be charged. I must say that this option of paying taxes is quite complicated, because not everyone knows how to properly fill out a declaration. That is why many people prefer the second option. It implies the payment of taxes by the operator. The winner does not have to delve into the details of all the formalities, as the lottery organizer does this for him. The player on hand only receives the amount from which all taxes have been deducted.
Lottery winnings tax from Stoloto lottery operator
If you play lotteries from the Stoloto lottery operator (Lotteries belong to this operator), then the tax is 13%, which is also the income tax, is charged on any winnings. It must be paid independently in the tax authority at the place of residence.
Incentive Lotteries
Such lotteries are called raffles, which are often used for advertising purposes and to increase sales of lottery tickets. Today it is a fairly common type of lotteries.
How much winnings do I have to pay tax?
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 cost of winning exceeds this amount, then you still have to pay the 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 cost of 10 thousand rubles. From here we take away 4 thousand. As a result, it turns out that the tax will have to pay only 6 thousand rubles. As a rule, the exact cost of the prize can be clarified in supermarket accounting.
If the prize is presented in the form of cash, the organizer of the stimulating lottery should take care of taxes. The winner in this case simply can manage his money without thinking about taxes. However, unfortunately, such lotteries are extremely rare.
The procedure for paying tax on winning the lottery
If you win, the lottery organizer must give you a document that will confirm the exact value of the prize. This document should also indicate information about the organizer who arranged such a lottery. In addition, the individual tax number of the organizer is indicated.
Turning to the local office of the tax office, you must fill out a declaration on which you will pay income tax for an individual. Given the conditions for obtaining a win, you will need to independently calculate the amount that must be paid in taxes. After that, the application is filled out in the form of 3-personal income tax. It must be attached to the completed declaration. You should also add a copy of the document issued by the lottery organizer.
After reviewing the submitted documents, the winner receives a payment order in his hands. According to it, he will be able to pay tax at any branch of the bank. Three months are given for tax payment, after which a penalty 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 may be up to 40 percent of the amount that was not paid on time.
Taxation Abroad
In other countries, there are different rules for obtaining lottery winnings. And some states completely saved the players from this. For example, players from Spain, Latvia, Canada, the UK, Australia and some other countries do not have to pay taxes on lottery wins 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 in these two types differ significantly.
The tax for this type of prize is 13% of the amount you received as a prize. An important question should be answered right away: “How much is not taxed?” Prizes are exempted from payment, which totaled no more than 4000 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 the amount for the year you won 4500 rubles, then you need to pay 13% from 500 rubles to the tax authority.
Promotion win
The action differs from the lottery in that it is carried out with the aim of distributing advertising on goods and services (for example, a large shopping center holds a campaign for buyers who make a purchase for a certain amount in this shopping center).
If you win in such a draw, you must already pay 35% of the amount received, or if the prize is non-monetary (apartment, car, TV, etc.), pay tax 35% of the market value of the prize received.
Thus, if in a promotion you receive a car with a market value of 1 million rubles as a prize, 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, the amount in this case was more than 4000 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 is received, it is necessary to prepare and submit to the tax at the place of residence a declaration called “Tax return on personal income tax” (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.
Win at the bookmaker
Bookmakers are legally referred to tax agents. This means that the winner receives the prize already after deducting a 13% tax, without burdening himself with submitting a declaration and paying to the budget, the bookmaker itself should take care of this.
The only difference is that 13% is not levied on the total winnings, but on the difference between the prize and your bet.
For example, a bet was made on a sports match in the amount of 325 rubles, the match was correctly predicted and the winnings amounted to 32,500 rubles. The tax will be taxed at 32,175 rubles (winning 32,500 rubles minus the previously made rate - 325 rubles). 32 175 rubles * 13% \u003d 4 182 rubles and 75 kopecks - this is the amount that the bookmaker pays in tax. 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 a rate approved in the host country. For example:
- USA - 25% (the fee may be larger 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 only the host country is taxed if there is an agreement on the absence of a double tax (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 have to pay Russian personal income tax at 13%.
More details in the video:
Responsibility and fines
The law provides for liability for non-payment. The penalty is 20% of the amount of unpaid tax. If, in court, they prove that the taxpayer knew about the need to pay and evaded it intentionally, then in this case the penalty will be 40% of the amount of prize money.
For each day of non-payment of tax on winnings, a fine is charged in the amount of the refinancing rate divided by 300. The penalty is charged from the day following the day of the last tax payment period (that is, from July 16) until the full payment of the tax collection debt.
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 starting from May, a penalty of 5% will be charged for each month, which is calculated by analogy with interest. This penalty cannot exceed 30% of the tax and is at least 100 rubles.
Debt collection is carried out in court.
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 understand what is the amount of tax on winnings in Russia, and determine the deduction procedure, we 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 a win. Therefore, any lucky person must give part of the money to the state treasury.
The tax on winning the risk-based lottery is 13 percent of the amount won, regardless of whether it is a state lot or slot machines. The tax can be paid in two ways. The first option, the company conducting the lottery, itself transfers the money to the state account. The second option, the winner submits a tax return on his own income in the form of 3-personal income tax. After submitting the declaration before July 15, the lucky one must pay the tax. Late submission of the declaration is punishable by a fine of 100 rubles.
The tax on incentive lotteries conducted by shops and organizations to attract customers is calculated differently. Since they do not fall under article 228 of the Tax Code of Russia, the tax on them is 35 percent! Moreover, the winner must pay the tax. Such a large tax is justified by the fact that the person did not incur additional costs to obtain this win (no ticket was bought, no bets were made), but received a bonus on the promotion. The minimum amount with which tax must be paid is four thousand rubles.
The tax on winning the risk-based lottery 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 in 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 was issued in the form 2-NDFL, indicating the information on the legal entity that conducted the draw. After that, help on the same form must be taken at the place of work.
Until April 30, the winner must contact the tax office to fill out a declaration, this can be done at home, following the samples on the IFSN website. If you cannot fill out the document yourself, you need to contact the accountant, who will do it for you for a fixed amount.
After this, 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 list of documents.
After submitting the declaration, by July 15, pay the tax on the details issued by the local authority and take a payment order. Keep copies of documents for three years, in case of verification.
Remember: The absence of a tax notice does not exempt you from the procedure. Be sure to contact your 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, he must also pay a tax. However, a situation may arise where 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 charge for winning the lottery, then the tax is paid once. In some countries, the prize tax is much higher than the Russian one, 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 the receipt of a prize is not taxed at all; these are Finland, Australia, England, Canada, Latvia and Belarus.
Winning overseas lottery may be double taxed
Payment details
When the winnings were received in money, there should not be a problem with paying tax, because the funds are on hand. But what if you won a car worth a million rubles, and just do not have at the moment the amount of one hundred thirty thousand. You can immediately run for a loan or sell a car, but before you panic, determine the timing when you need to pay tax.
The fact is that the declaration is submitted for the past tax period, which means that if you received the prize in January, then you have another year and a half to pay the tax (until April next year). However, if the prize is received in December and earlier, then it already falls into the current tax period and will be paid in the near future.
For a won car you have to pay tax from your pocket
To submit a declaration to the tax service or not, to pay tax on your winnings or to wait for notifications is everyone's personal business. However, it should be understood that the inspection will definitely establish the fact of a large gain (for example, a car) and, if desired, will be able to get to a small one (five thousand in state lot). Therefore, in order not to spoil your relationship with the tax, it is better to pay tax and sleep, as they say, calmly.
In the tax legislation there are four types of tax on winnings:
- To the lottery;
- In promotions held to advertise goods and services;
- At the bookmaker;
- 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 in these two types differ significantly. Table of contents
- Lottery win
- Promotion win
- Win at the bookmaker
- Foreign lotteries
- Responsibility and fines
Winning the lottery. Tax for this type of prize is 13% of the amount you received as a prize. It’s worth immediately answering the important question: “How much is not taxed?” Prizes are exempted from payment, which totaled no more than 4000 rubles for the whole year.
Forbidden
Attention
Then, if the taxpayer does not pay, then the case will be submitted to court. In this case, the offender will face another punishment:
- For tax evasion, the taxpayer faces a fine of 30% of the amount of the tax payment. If you knew that you were required to pay, but for some reason did not do it, the penalty would be 40%.
- For each day of delay, including the time spent on litigation, a penalty is charged.
- If the income was not declared in a timely manner, you will face a fine of 5% of the amount of tax that 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 may not exceed 30% of the tax amount and be less than 100 rubles.
Do not forget about criminal liability.
Lottery tax. lottery win tax percentage
Important
The fact is that gambling throughout the country, with the exception of some regions, is prohibited. Lottery draws are also a variety of them, which means that they also fall under the ban. But since they have their own characteristics, they were allowed, but only subject to certain conditions.
Private lottery companies that existed earlier often violated these conditions. For example, they did not comply with the rules for issuing and placing ticket runs. Therefore, the ban applies only to those companies that specialized in the issue of lottery tickets.
Other participants, for example, private stores and supermarkets can arrange prize draws, playing them by numbers, like in lotteries. But such events must be held in accordance with the adopted rules, and the winner will have to pay the lottery tax for the win.
What winnings do you need to pay tax on
Incomes in the form of gifts are 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. So, the obligation to independently declare income and pay tax arises in the case of gifts in the form of:
- real estate;
- vehicle;
- shares, shares, units.
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 recognized: spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full and half-brothers (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 customers who have a check for the right amount. Prize - money or goods. You do not need to buy a game ticket, so participants do not lose anything if they lose.
Her nuances:
- the winner pays 35 percent of the amount won as a mandatory fee;
- if the price of the prize is less than 4000 rubles, no tax will be charged;
- when the size of the 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.
- The size of the cash prize (total amount for 12 months) amounted to 10,000 p. The tax will be calculated from 6000 r. In the end, you need to pay 2100 p. (6000 × 35%).
Lottery win tax in Russia
Info
Winning a large sum, the winner will probably want to profitably invest money. In this case, it is also better to consult with a specialist. See also: Who needs to pay income tax on salaries. Despite the fact that any major gain involves the payment of taxes, the winner still has enough funds to realize his goals.
Moreover, the more substantial the amount of winnings, the more money is given to the state. However, the player still remains in the black. So, winning 650 million dollars in the American lottery, about 160 million will be used to pay the state. The player must be knowledgeable in this matter so as not to be disappointed in the loss, but rejoice in the win. Attention! There is a special offer for visitors to our website: get the advice of a professional lawyer for free, just leaving your question in the form below.
The tax on winning the lottery how many percent is?
Foreign lotteries When participating in lotteries in other countries, it is determined at a rate approved in the host country. For example:
- USA - 25% (the fee may be larger 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 only the host country is taxed if there is an agreement on the absence of a double tax (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 have to pay Russian personal income tax at 13%. More details in the video: Responsibility and fines. For non-payment, the law provides for liability.
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 a tax return in a general manner.
- Earning revenue from the service is already deducting a fee in favor of the state.
Some organizations themselves pay fees on the amount of winnings, and then transfer the funds to the winners. Then the lottery service assumes all responsibility for interacting with the tax authorities. The winner can only get a win, and use the funds at their discretion.
In the conditions of the competition, it should be separately stated what kind of obligations the organization takes upon itself. Usually they write about this on official sites. Services are now trying to work so that customers receive the amount of winnings in full. The second side takes responsibility to pay the fees.
What is the tax on winners in Russian lotto and other lotteries?
Which lottery companies pay payout tax automatically? It all depends on what prizes are being drawn. Cash prizes are issued already with tax 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 out, then the winner pays the tax himself.
Thus, they pay tax on the Russian Lotto and Golden Horseshoe lotteries, which often play such objects as a big win. Participation in international lotteries In Russia, foreigners have the right to participate in international promotions and lotteries held on its territory. In this case, the tax rate will be 30% of the winnings.
Russians can also participate in international lottery campaigns. In the territory of the Russian Federation, the percentage of tax on winning the lottery on them is 13% of the total winnings.
Lottery win tax
If it has not arrived, the details are specified on the official website of the Tax Service or in the district inspection. The personal income tax return must be submitted before April 30 of the year following the winning year, and the tax itself must 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 delay. Documents on reporting can be submitted personally to the tax office or sent in a valuable letter with a list 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 not able to pay a mandatory fee due to lack of money. Then the only way out is to sell the prize (apartment, equipment, car).
What tax is paid on winning the lottery?
The winner has the right to dispose of the won property only after tax has been paid. How to calculate the amount of collection from the prize won? When the prize is a tangible item, not a sum of money, the contest organizer does not pay a tax fee. After drawing a car, land, real estate or household appliances, the sponsor must inform the winner of the cost of the prize and the amount of tax in writing.
If the obligation fell on the recipient of the prize, he can turn to the services of the organization, where the property will be given an independent assessment. Sometimes lottery participants are faced with overpriced goods. Then it is worth filing a complaint to the antimonopoly committee or refuse a fee.
Some Russian citizens have not heard of a win tax. Lack of knowledge of the law does not remove the obligation to implement it. Winners of the draws must submit a declaration of income.
The tax legislation of the Russian Federation defines certain rules related to the transfer of various fees to the state budget. One of these rules states that a citizen must pay the corresponding tax on winning the lottery to the treasury.
The final tax amount 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 winnings discussed;
- a kind of lottery in which a person took part;
- the like 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 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 to be an impressive part of the benefits received.
Searched lotteries are often referred to as risky. To take part in them, you must initially pay a certain amount of cash. Usually this happens like this: you go to the point of sale of tickets, purchase them, and thereby pay for participation. On tickets, most often some kind of numerical sequence is shown, according to which subsequently a citizen can understand whether there was a win.
Imagine that you bought a ticket and won. Such luck can be darkened only by ignorance of the answer to the question: how much will the state have to give? To answer this question, consider the following table.
Table 1. Bet, depending on the amount of winnings
Rate | 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 assigned to the group of residents. To obtain this status, you need to be in the country for at least the number of days than the law prescribes. The prescription, however, is quite clear: you have to stay in Russia for 183 days in order to be able to pay at the standard rate. Note that this applies not only to the winnings received for the lottery, but also to the income received as remuneration at the main place of work, funds for the sale of an apartment, car and other property and the like. |
30% of the winnings | Non-residents of the country | The concept of non-resident contains a characteristic that reflects all the nuances described for a resident. A person who has been in the country for less than 183 days cannot pay fees at the rate established for residents. For him, the tariff increases almost 2.5 times and amounts to 30% of the received winnings. |
Who is the tax resident of the Russian Federation? This will help to figure it out. We will consider what the tax status, documents for confirmation, and the regulatory framework for residents and non-residents depend on.
Repayment of obligations arising before the state treasury can be made in two main ways.
- First way consists in the independent transfer by the recipient of the winnings of a part of the funds in favor of the state. To do this, he needs to submit to the tax service a completed declaration form in the form of 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 it themselves.
- Second way consists in obtaining funds from the service conducting the draw, from the amount of which a deduction of money due to the state will already be made. The translation also in this case will be handled by the organization issuing the prizes. In this case, all obligations laid down by law are withdrawn from the winner, since they are considered to be already fulfilled at the time. If any turmoil occurs, for example, funds do not go to the state balance, representatives of the Federal Tax Service address all issues directly to the company, and not to the citizen.
After the tax is paid to the state budget, the winner can spend the remaining funds at his own discretion, however, before that it would be better not to spend them.
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 drawing. 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 receive an answer without fail.
Be careful if you do not want to get a win and deal with the bureaucratic red tape associated with the transfer of tax yourself. The fact is that almost all lottery organizations today give out the full amount of winnings, thereby shifting the obligation to pay the tax charge from the funds received by the payer directly to the payee.
How to fill out a declaration form for transferring part of the winnings to the state treasury
The process of declaring a monetary gain can be mastered by any taxpayer who has not had such an experience before. The information about the income received for verification is submitted using the form known to many taxpayers in the form of 3-NDFL. Dates are kept the same as for the remaining cases:
- submission is made the next year after the twelve-month period in which the payer received the prize;
- provision of information is necessary no later than April 30.
We give an example. Imagine that you have become a member of a lottery, for example, Stoloto. Suppose in the past 2017 you received your cash prize. So, before April 30, 2018, you should have submitted a declaration form to the branch of the Federal Tax Service, thereby indicating the fact of receipt of taxable income.
In addition to the amount of winnings, a lot of mandatory information must be entered into the declaration form. These include items from the following list.
- First of all, indicate your own personal data, as you are the person obligated to pay 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, therefore it is necessary to indicate the amount in units of the Russian currency, that is, in rubles.
- Independently calculate the amount due to the state of the deduction. To do this, you need to use a specific formula: A * B. “A” - the size of the financial base taxable, “B” - the current rate for 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.
Here are some examples. Two friends, Peter and Alex, took part in the lottery. Their gain for each amounted to 10 thousand Russian rubles. At the same time, Peter was in the territory of the Russian Federation less than the statutory period, therefore, the rate for him would be 30%. Alexei has not traveled outside the country for a long time, therefore, he will pay at a rate of 13%. We calculate the amount of tax for each of them.
- Peter will pay the following amount: 10,000 * 30% \u003d 3,000 Russian rubles.
- Alexei will send to the treasury such a quantity of funds: 10,000 * 13% \u003d 1,300 rubles.
As you can see, the tax amount is calculated very simply. In order not to make errors in the calculations for amounts of a larger value and not rounded, use the calculator. By submitting the wrong calculations, one can raise a suspicion among tax officials about concealing part of the funds due to the state.
The declaration form is drawn up 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 independently;
- the second method is more technological and simple for a modern person, and involves the use of a specialized program developed by the tax system for taxpayers.
The first method will be preferable for people of age who are poorly understood in computer technology. Very often they do not have the necessary skills for an intuitive understanding of working in a computer program, whether it is specialized electronic software or a text editor. However, the second name will be easier for them to master and will have to, as forms are accepted for consideration only in print.
Those who do not have problems using the software will find it much more convenient to use the utility developed to fill out the declaration. Its main advantages are ease of use, consistent presentation of windows to fill in information, as well as independent final formation of the form and sending it to print.
You can also submit a completed 3-NDFL form for verification in several ways:
- hand over to specialists of the tax inspectorate, having directly appeared in the department;
- send by registered registered letter with notification by mail;
- send via electronic communication network.
If everything is clear in the first and second cases, then with the third everything is not so clear, especially to those citizens who have never used sending documents via the Internet. We present a brief instruction on 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 service “Personal Account of the Taxpayer”. To make it simple, you need to enter taxpayer personal information.
- After using the service, download the scans of the completed declaration and related documents, such as a copy of the registration certificate, some pages of the passport and other papers.
- Done, documents sent for verification. Soon after studying them, you will receive from the tax service details for paying the fee in favor of the state treasury.
Despite the fact that the first method indicated is the most reliable, since you independently transport documents to the service department, it takes away a lot of extra time, which is almost gone for a modern person. We recommend that you use your personal account, as items sent by Russian Post are periodically lost, despite the indicated value and other nuances.
Be prepared for the fact that with inattentive filling, get the declaration form back, for re-checking and retransmission for consideration. If you are not confident in your abilities, it is better to immediately collect and take the documents in person. The on-site employee will check the correctness of the filling and show in which places it is necessary to correct the information.
And in order not to lose time, we suggest that you familiarize yourself with filling out the 3-NDFL form. Consider the existing requirements for registration of the certificate, as well as step-by-step instructions for filling out the form.
After you submit the declaration, do not forget that you also have to transfer funds to the state treasury. The deadline for the implementation of the above procedure also remains common for other transfers on personal income tax, and its end is dated to the 15th of July of the month also following the period when the winnings are received.
Recently, funds can be transferred not only in the traditional way, by visiting a 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 at hand the payment details that taxpayers receive in a notification from the Federal Tax Service. If you haven’t received one, you should keep in mind the following two points:
- you are not exempted from the payment if the notification did not come to you, as it could not have been received for a variety of random technical reasons;
- you can ask to voice your details by phone, after contacting the employees of the Federal Tax Service of the branch to which you belong according to the official registration.
After you pay the funds, it does not matter how the money was transferred, carefully review the payment document received on hand (including an electronic receipt for remote payment). It is important that all information is correctly indicated in it. Sometimes it happens that the money does not reach the addressee. In order to prove that you are not involved in this and confirm that the payment was made in accordance with all the rules, you will need to submit the appropriate document to the tax service.
Example of winning a lottery participation
Citizen Lucky Matvey Dmitrievich bought a ticket on May 23 last 2017 to take part in the famous Russian lottery “Russian Lotto”. Earlier, Matvey Dmitrievich constantly took part in this risky event, paying his own money for tickets, however, he received a win only this time. The prize amount is 348 thousand 600 Russian rubles. The obligation 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 amounted to 13%. We will carry out the calculation according to the formula already known to us: 348 600 * 13% \u003d 45 thousand 318 Russian rubles.
Since the conditions of the desired lottery imply not only an independent calculation of the amount of deduction due to the state, but also an independent declaration of income and transfer of funds, Lucky Matvey Dmitrievich should:
- fill out and submit a 3-NDFL declaration before April 30, 2018;
- pay the full amount of the tax charge until July 15, 2018.
Stoloto Lottery: tax payment
In order to answer all questions of concern to taxpayers, we decided to separately consider the collection of taxes on the winnings received by citizens of the country in the most famous domestic lottery systems. One of these is the Stoloto. The lottery supermarket of this company implies the presence of many state raffles. The prize fund, relying on the issue to the participants, receives more than 50% of the cost of each ticket purchased.
In addition to cash, Stoloto often holds draws:
- vehicles (in the Russian Lotto category);
- apartments (in the category "Housing Lottery");
- 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 name? Consider all possible payment options.
- The first option is relevant for receiving a prize in the form of cash. Above, we described the procedure for calculating the tax value according to 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 of resident or non-resident, and transfer the received value to the state treasury, be sure to keep within the deadlines set by you.
- Now consider the option in which the prize is not cash, but property, movable or immovable. If the winnings were presented in cash, either the taxpayer would independently calculate and make the payment, or the company conducting the draw would assume the functions of a tax agent and transfer the funds to the treasury. However, when the prize is presented by a “thing”, the taxpayer is assigned the duty to deduct tax in the manner prescribed by law, 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;
- gives you the certificate of acceptance of the certificate for the prize received
Sometimes it happens that the representatives of the company conducting the lottery forget about the transfer of the certificate. Do not miss the situation and demand its submission, since it is inside the paper you are looking for that contains the cost of the prize you received, on the basis of which you will calculate the fee due to the state treasury.
In order to fill out a declaration form in the case under consideration, you will have to take a certificate from the company in the form 2-NDFL, in which its details are communicated. This company will play the role of a source of income, therefore, data on it should also be submitted for verification.
Tax on winning a foreign lottery
Some Russian citizens with 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:
- independently;
- 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 rally, and the other in favor of the domestic budget.
This danger is quite real, because, according to tax legislation, it does not matter in which country the source of income was located, if it was received by a resident of the Russian Federation, he is obliged to pay income tax here and there.
However, there is a way to get rid of double payment. To do this, select the countries that organize the lotteries from the list of those with whom our country has agreed to abolish double taxation. If you make the right choice, then you will have to pay money only once:
- or in favor of the host country;
- or in favor of Russia.
In each case, it will be necessary to specify the conditions separately. For all questions you will be consulted either by the intermediary through whom you purchase tickets, or the official representative of the foreign lottery system.
Video - The size of the tax on winning the lottery in Russia, the USA, Europe
Winning a promotion
Traditionally, the term “lottery” refers to citizens not only taking risky events involving the purchase of tickets or other investments for participating, but also various promotions and other types of raffles, in which you can receive a prize.
Such promotions are called stimulating lotteries, as they are based on the following goal: obtaining loyalty from customers, attracting new customers.
Winning, which is provided in this kind of advertising campaigns, is also subject to taxation and transfer of part of the cost of the received goods to the budget of the country.
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 price of the prize is less than or equal to 4 thousand rubles, or if the money received in this amount, then the rate will be zero, that is, taxation will not be made.
The taxpayers participating in the campaign can be pleased with a very important nuance: in this situation, the company organizing the campaign acts as a tax agent, and if the prize is given in cash, it will transfer part of it to the state treasury and declare it. It turns out that you immediately get only 65% \u200b\u200bof the expected amount to win. Most often, its full size is not even indicated, so as not to mislead uninformed tax payers and not cause a wave of discontent.
On your hands you are required to receive a certificate stating the price of winnings, which later on is called upon to play the role of a tax base. If you think that the organization conducting the action indicated the price incorrectly or is too high to confirm your guesses, you can make an independent paid assessment of the cost and draw up a new act.
It is best to seek the help of an appraiser only if the prize you receive is actually worth a lot of money, such as an apartment or a car. In all other cases, the result may be that the funds paid to the appraiser, in value, corresponded to the difference in the value of the object indicated earlier and newly determined.
The deadlines for submitting a declaration and sending a tax levy upon receipt of a prize for participation in an advertising campaign correspond to the previously mentioned periods:
- the declaration is submitted before April 30 of the following year;
- tax is paid until July 15 of the following year as well.
Note! Citizens are entitled to a tax deduction equal to 4 thousand rubles. If the gift is worth less or more than the specified amount, then the tax rate will be zero. If more, the “body” of the tax base can be reduced by the desired value.
Example of winning a promotion
Imagine that you have a friend, a certain Lucky Stepan Vitalievich. Last May, 2017, Mr. Vesuchiy bought a smartphone in the department of the ElectroMir chain of stores. In June of the same year, the Elektroetomir Network won a prize - a television - between buyers of smartphones of a certain company. The winner is our hero. Upon receipt of the prize, Stepan Vitalievich was also given a certificate in his hand, which stated the cost of the gadget he won - 21 thousand 300 Russian rubles. You must determine how the tax will be calculated.
Since Mr. Lucky has the right to receive a tax deduction, it is necessary first to determine the size of the tax base. It will be: 21 300-4 000 \u003d 17 thousand 300 Russian rubles.
Since the rate that is relevant for prizes from promotions is 35%, we use it in the formula: 17,300 * 35% \u003d 6 thousand 55 rubles - this will be the amount that Mr. Vesuchiy will pay in favor of the state treasury after he duly fills it and submit a declaration for verification.
Receiving prizes at bookmakers
Gambling is a popular activity today. It brings substantial profit to the organizers, therefore, this business area continues to expand and grow.
Companies that are among the organizers of such leisure are called bookmakers. In these offices, visitors determine and make cash contributions - the so-called rates. They guess the results or nuances associated with any competition. This is usually about sports. Rates on football, equestrian sports, basketball and e-sports are very popular today.
Since this area of \u200b\u200bleisure is very popular, since 2014 bookmakers have acquired the status of tax agents. It turns out that winning a cash prize, the taxpayer should not deposit any funds in favor of the state treasury, just as he should not fill out a declaration form. All these obligations are undertaken by the bookmaker.
Since bookmaker bets refer to games that allow the risk of losing money, cash prizes are taxed at a standard rate of 13% (or 30% for non-residents).
A feature of calculating tax deductions in this case will be a decrease in the tax base by the amount of the money rate that the player made earlier.
Example of winning a bookmaker
Gambling Sidor Petrovich is a regular customer of the bookmaker organization, called the "Best Bet". In the summer of 2017, Sidor Petrovich bet money in the amount of 324 Russian rubles to the fact that “ours” will win in the match between the national team of Russia and England. The bet was played and Mr. Gambling's winnings amounted to as much as 32 thousand 400 Russian rubles.
Let's try to calculate the amount of tax collection taking into account the rules for determining it that are known to us. So, first you need to subtract the size of the bet from the amount of the prize. 32 400-350 \u003d 32 050. Now we multiply the resulting tax base by a rate of 13% and get: 32 050 * 13% \u003d 4 thousand 166 rubles. The bookmaker will pay this amount to the treasury, and Sidor Petrovich will receive in his hands: 32 400-4 166 \u003d 28 thousand 234 Russian rubles.
Casino Winnings
The tax rates for casino winnings correspond to the value of the individual income tax rate, that is, 13% for residents, and 30% for persons who do not belong to this category.
If you received a win at one of the casino ground points, then take the money, fill out a declaration form and submit the information to the tax office. Then pay the fee to the treasury and feel free from duty. As you can see, everything is quite simple.
There are some nuances that relate to income received from a casino operated online. We want 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, the following paradox takes place: there is no administrative or criminal responsibility for participating in such gambling. This means that the obligation to declare income is retained by taxpayers, as is the need to then replenish the state treasury by a certain percentage of the winnings received.
The fact according to which the receipt of the winnings is recorded is the transfer of funds from the online casino to the card holder. Only after their receipt, the prize is considered received. Please note: regardless of the amount of bets you have made, the tax base in the amount of the received winnings will not decrease.
Casino Prize Example
Imagine that at the end of December 2015, Mr. Karelin received a win in an online casino, the amount of which amounted to 55 thousand Russian rubles. Funds for the card came to him only in January 2016. It turns out that filing a declaration is not provided for the year of receiving the prize (2014), but for the year of the actual receipt of funds (2015). Karelin is obliged to submit the completed 3-NDFL form to the tax service immediately prior to April 30 of the following year, that is, 2016. Until July 15 of the same code, Karelin is obliged to transfer the fee to the state balance.
The amount of tax will be: 75,000 * 13% \u003d 9 thousand 750 Russian rubles.
We give one more 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 thousand 840 rubles. The value of the final gain of our hero was 1 million 420 thousand 600 Russian rubles. Since we do not deduct the rate in this case from the tax base, it is necessary to pay the tax in full. It will be: 1 420 600 * 13% \u003d 184 thousand 687 rubles.
To summarize
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’s a pity to share part of the money won, however, it’s good that filling out a declaration and transferring money is a very easy process even for inexperienced taxpayers. It is important to remember that a lottery is a risky event. You can not win money, but rather, losing them by purchasing tickets. Be careful and do not delay with replenishing the state balance and providing information for verification: fines in this situation are subject to the full right of tax service experts to impose taxes, as in similar situations with personal income tax.