An attorney reminded of the increase in home sales tax in some cases

In 2025, differentiated rates on personal income tax (PIT), including on income from the sale of real estate, came into force, Kirill Danilov, a lawyer and lecturer at the Financial University under the Government of the Russian Federation, reminded on January 1.

"If the sale of real estate in 2024 before the expiration of the minimum period of ownership of real estate applied a single rate of 13%, then from January 1, 2025 the tax rate will be different depending on the amount of income received," he said in a conversation with the agency "Prime".

Danilov explained that if the positive difference between the sale price and the purchase price does not exceed 2.4 million rubles, the rate will remain 13%. On income received over this amount will be applied rate of 15%.

If the income from the sale of real estate received before January 2025, the calculation and payment of tax should be according to the old rules, even if the transfer of ownership will be only after January 1.

As the expert emphasized, the increase in the tax burden for citizens may lead to an increase in disputes and the use of "gray" schemes.

"Unscrupulous sellers may begin to impose on buyers the conditions with an underestimated price of the contract with the tacit preservation of the condition of actual payment at a price corresponding to the market value of the apartment. Dishonest sellers may promise a buyer a discount for agreeing to engage in a "gray" scheme of the sale transaction. But it should be remembered that participation in such a scheme can lead to simultaneous loss of real estate and money paid for it", - explained Danilov.

According to him, in case of invalidation of the sale agreement or its termination, the buyer will be obliged to return the apartment to the seller, and the seller to the buyer - the money, but only in the amount agreed in the contract.

Collection point: who will pay income tax on deposits in 2025

And how this will be affected by the high deposit rates established in 2024

Earlier, December 30, lawyer Alexei Panfilov told about the establishment of a five-stage personal income tax scale in 2025. The tax percentage will vary depending on the income of the payer: 13% - income does not exceed Br2.4 million per year; 15% - from Br2.4 to Br5 million; 18% - from Br5 to Br20 million; 20% - from Br20 to Br50 million; 22% - over Br50 million. A tourist tax will also be introduced, replacing the resort tax. Specific tariffs on it will be set by regional authorities.