There are a huge number of empty apartments in the real estate market because homeowners do not know how to rent out an apartment. Should I contact a real estate agency or do it myself? The question of how to rent out an apartment correctly so that it makes a profit worries many owners who have “extra” living space.
We are preparing the apartment for rent
Before you rent out an apartment, you need to decide how the owner is going to rent it out - daily or long-term. If it's daily, then you don't have to worry about expensive repairs. As a rule, either business travelers or those who need housing for a couple of days will live in such an apartment.
If the owner has decided that the apartment will be rented out for a long term, then he needs to decide whether his apartment is an economy class apartment or luxury housing. But apartments in old buildings cannot be elite, even with very expensive renovations.
But, in any case, the apartment needs to be put in order. Decent people who want to live in comfortable conditions will not move in if the apartment is not in good repair.
Economy class apartments
A big plus will be the presence of a good and durable door with a unique lock. All tenants, without exception, are worried about their property. Such a door will calm them down.
The presence of plastic windows is also a plus to the cost. It is necessary to get rid of old furniture, including upholstered furniture. It will be enough if the apartment has a wardrobe, 2 beds and a kitchen unit. This matters if the apartment is rented furnished.
Having a telephone and internet is welcome. And if the apartment has cable TV, that’s just great. An additional advantage will be the presence of a dishwasher and washing machine.
It is also worth considering the infrastructure needs of potential residents. If it is not very developed in the area, then this reduces the cost of rent. The same applies to the transport network. If it takes a long time to get to the metro or the nearest bus stop, then the cost of the apartment will be less than that of a similar one, but next to the metro.
We rent luxury housing
There are completely different requirements for luxury housing. The repair must be extra-class. Everything should be expensive and of high quality - wallpaper, flooring, plumbing and furniture.
Not only the infrastructure is of great importance, but also the area where the apartment is located. In every locality there are “expensive” areas, and there are “cheap” ones. And identical apartments cost differently.
The presence of kindergartens, schools, additional courses for the education of children and adults, the presence of private and public medical institutions, shops and playgrounds - all this is of great importance for tenants of luxury housing. They are ready to pay decent money for renting an apartment, and accordingly, they need to be offered appropriate living conditions.
The presence of a guarded parking lot, a concierge at the entrance, CCTV cameras in the yard, the presence of a security post, the availability of household services - plumbers, electricians and other service personnel - all this affects the cost of an elite apartment.
If the apartment is rented furnished, then both the furniture and appliances must match the housing. They should be new, expensive and stylish. Everything must match the decoration and style that is observed in the rooms, kitchen and bathroom.
We rent the apartment ourselves
Some apartment owners prefer to look for tenants on their own. Such an initiative could end sadly. You can “run into” defaulters and dishonest people.
When deciding to move tenants into your living space yourself, there are several points to consider. It is better to look for tenants through friends.
If it doesn’t work out that way, then you need to place an ad in newspapers and online forums. In our information age, this is a huge success. But half the success depends on a correctly composed ad.
The advertisement must indicate all the advantages of the apartment and the area where it is located. There is no need to write them down on a huge sheet of paper; a couple of tempting offers will be enough. 
Information about rent, utility bills and other additional payments, for example, for the Internet, is required. The presence or absence of furniture is also important information. And, of course, the owner’s contact phone number.
After submitting the ad, the owner will begin to receive calls offering to show the apartment. Here it depends on the owner - how he presents his home is how he will rent it out.
Having chosen a tenant, you must check his passport and citizenship. Ideally, you need to make yourself a copy of all pages of your passport, so that in case of fraud you can file a police report against a specific person. This will simplify the investigation and capture of the fraudster.
If a person avoids providing documents, then it is better not to deal with him.
We rent an apartment through an agency
To avoid dealing with scammers and defaulters, it is better to turn to professionals - that is, a real estate agency. Services are provided to apartment owners completely free of charge. In the event of a conflict with tenants regarding payment, the owner can always file a claim with the real estate agency.
Having signed an agreement with a real estate agency, the owner can only wait. Agents will market and advertise the property to potential tenants. It’s up to the owner whether to go to every viewing of the apartment, or to entrust this to agents.
Having chosen a specific agency, do not be shy and ask them for all the documents that confirm their activities - a license, documents that confirm the qualifications of their employees. Many reputable agencies prominently display reviews from their clients. But reputable agencies ask for high commissions. It is worth remembering that the miser pays twice.
In any case, the homeowner enters into a service agreement with the real estate agency. There is no single form for such an agreement - it depends on the accounting department in the agency. But general provisions still exist.
Requirements for an agreement with a real estate agency
Requirements for an agreement with a real estate agency:
Don't know your rights?
But, before concluding an agreement with an agency, you need to show it to a lawyer who works on housing issues. This, of course, again will not be free. But a lawyer will check the contract for any pitfalls.
The more detailed the agency’s services are described in the contract, the more honest the people work there. After tenants have been found, the real estate agency prepares a rental agreement that will be concluded between the owner and the tenant.
Apartment rental agreement
A rental agreement must be concluded in any case - whether the apartment is rented independently or through an agency. The Civil Code deals with the lease agreement in Chapter. 34. But, a lease agreement is an agreement under which any real estate, except residential property, is rented out for a fee. Therefore, the concept of “lease agreement” must be applied to renting out an apartment for a fee. But, it is more common to use “lease agreement” (For more details, see How to draw up a housing lease agreement (sample, form)?). Ch. is devoted to the residential lease agreement. 35 Civil Code of the Russian Federation.
According to Art. 674 of the Civil Code of the Russian Federation, a rental agreement for residential premises can only be concluded in writing. The general provisions of a residential lease agreement are regulated by the Civil Code.
The requirements for the lease agreement are as follows:
- The subject of the contract must be indicated - in accordance with Art. 673 of the Civil Code of the Russian Federation, the object of such an agreement is an apartment. A detailed description of it should be given - footage, number of storeys, presence or absence of furniture. The details of the document on the basis of which the owner owns the apartment must also be indicated;
- the amount of rent for a month of living in an apartment. It should also indicate who will pay for utilities, electricity and other additional expenses, such as Internet;
- validity period of the contract - it is necessary to indicate the period for which the apartment is rented to residents. This is done to avoid misunderstandings;
- persons who have the right to live with the tenant must be indicated. According to the law, namely in Art. 677 of the Civil Code of the Russian Federation states that only one person can be a tenant. But, the contract must indicate the persons who will live with him.
- responsibilities of the landlord and tenant. It should specify in detail what the owner of the apartment has the right to do (for example, how often he can visit the apartment for inspection) and the tenant (for example, sublease the apartment). The obligations of both parties are regulated in Art. 676 and 678 of the Civil Code of the Russian Federation;
- details of the parties. Full name, passport details, addresses of permanent or temporary registration are indicated here.
Disputes arising between the owner and the tenant
Both sides are concerned about the following question: at whose expense are minor repairs? For example, the handle on the bathroom door broke. Who should buy it and change it?
In the Civil Code, namely in Part 1 of Art. 681 of the Civil Code states that minor repairs in a rented apartment are carried out at the expense of the tenant, unless otherwise specified in the contract. Therefore, you need to draw up the contract very carefully so as not to fall for such a trick.
Major repairs, for example, replacement of windows, in accordance with Part 2 of Art. 681 of the Civil Code of the Russian Federation is the responsibility of the owner. Again, unless otherwise agreed in the contract. For example, the agreement may indicate that the tenants will carry out the repairs themselves, but at the expense of the rent. Such clarification is not prohibited by law.
Apartment rental tax
Receipt of rent is receipt of income, according to Art. 23 Tax Code of the Russian Federation. Therefore, the homeowner must pay income tax in the amount of 13% of the monthly rent.
Of course, you don’t have to go to the tax office every month and report it. Individuals must submit an income tax return by April 30 of the following year following the year in which the income was received.
Before the same period, you must pay income tax equal to 13% of the annual amount of income received. That is, 13% of the annual rent received during the previous year.
To save money, the owner can register an individual entrepreneur and choose a simplified tax system. “Income” should be used as the tax base. Then the amount of tax payable will be equal to 6% of income, that is, of the annual rent. But, every quarter you will need to make advance tax payments.
You can also buy a patent for the lease term and pay the corresponding tax. The cost of a patent for housing rental is determined based on the possible annual income from this. For example, in Moscow, the potential income from renting out an apartment in 2014 is equal to 1,000,000 rubles for one independent property. Consequently, the cost of a patent for the year will be equal to 60,000 rubles (1 million * 6%).
Paying taxes is also a good reason for the reluctance of owners to rent out their apartments. Many go to various lengths to avoid paying the state. Owner units pay income tax on this.
Of course, the people who work at the tax office are not stupid at all. And, if a signal is received that the apartment is for rent, then they will check whether the tax is paid.
Therefore, before renting out an apartment, it is worth considering this point.
Final provisions
Only the homeowner can decide how to rent out the apartment - with the help of a real estate agency or independently. It is necessary to take into account all the pros and cons of both sides.
Summarizing all of the above, we can draw well-founded conclusions that it is best to rent out housing with the help of professionals. This service is provided completely free of charge for apartment owners.
Do not forget that you can rent out an apartment to relatives or good friends. There is no need to resort to the services of professionals. The relationship between the owner and the tenant will be built on mutual trust.
If the owner decides to rent out his apartment on his own, then he must understand that he is at great risk. There is quite a lot of deception and fraud in this area. You may not only be left without money for rent, but also lose the furnishings in your apartment. Therefore, when renting out an apartment to strangers, the homeowner needs to be “on guard.”
If the owner does not intend to pay income tax to the state budget, then he must remember that there is liability for this. If the tax authorities find out that a large amount of tax has not been paid, then the amount of the fine will also not be small.
The amount of the fine is calculated as 5% of the unpaid amount for each full and partial month of delay. Such requirements are established in Art. 119 of the Tax Code of the Russian Federation. Such a fine is levied for late filing of a tax return in Form 3-NDFL.
And if the owner of the apartment did not pay the tax on time, the amount of the fine will be different. If these actions were not committed intentionally, then the amount of the fine is equal to 20% of the unpaid amount (clause 1 of Article 122 of the Tax Code of the Russian Federation). And if non-payment occurred due to the fault of the taxpayer (that is, intentionally), then the amount of the fine will be 2 times greater - 40% of the amount of unpaid tax.
If you have free living space at your disposal, then the most reasonable solution for using it would be to rent it out to other people.
This is both an additional source of income for the owner and a way to cover monthly utility bills for housing.
According to the Civil Code of the Russian Federation, the legal right to rent out an apartment has, first of all,.
This right can be granted to any individual or legal entity authorized by the owner to enter into a rental agreement with people renting housing. This means that only those persons in whose name the owner of the apartment has drawn up the corresponding power of attorney certified by a notary.
No family relationship, even the closest, is a legal basis for disposing of property that is not one’s own.
In the same case, when the apartment is owned by several owners, and one of them wants to rent it out, he will have to take care of a notarized power of attorney from all co-owners of the apartment or their personal presence at the conclusion and signature of this document.
Preparing residential premises for delivery
The first question that most often worries a landlord is preparing the premises for rent.
This is necessary not only from the point of view of the cleanliness of the landlord, who wants to make a good impression on the tenants.
The main benefits of preparatory activities:
- increase in rental cost of a rental apartment approx. by 15-50%;
- reduction in the search time for a tenant by approximately up to 1-2 weeks.
There are even cleaning companies that offer services to properly prepare residential premises for rental. They are developing entire complexes of similar events.
However, after reading the list of actions below, you can be convinced that this can be done by one person without special training.
- putting documents for the apartment in order and paying off all utility debts;
- preparation of the hallway (redecoration);
- preparation of living rooms: updating wallpaper, ceiling, floor covering (if repair work has not been carried out for a long time);
- testing and repair of plumbing (if necessary);
- general cleaning of the apartment;
- transportation of personal, valuable or memorable items, documents from the apartment;
- furniture, equipment with household appliances (TV, refrigerator and washing machine);
- washing of household appliances;
- preparation of elevators and front doors;
- removal of odors and subsequent aroma design;
- interior design (fragmentary).
It happens that the entire range of measures cannot be completed for some reason (furnishing, equipping with household appliances). But the points relating to the legality, cleanliness and attractiveness of the apartment during its first inspection must be carried out.
Drawing up an inventory of property in the apartment
In order for the landlord to protect himself in the event of intentional or accidental damage by the tenant to furniture, household appliances and other things left in the apartment, it is necessary to draw up a sample inventory of apartment property, which must be attached to the residential lease agreement.
It can be documented directly in the text of the agreement or in an annex to the agreement.
The inventory of property should be as complete as possible, that is, it should reflect not only the number of all things left to the tenant for use, but also all item characteristics: appearance, year, production model, degree of performance, defects, scratches, wear, if any.
A well-drawn inventory, attached to the same agreement, will guarantee the safety of the property and make it possible to assess its condition after the tenants move out.
Search for a tenant
After preparing the property for rent and drawing up an inventory, the stage of finding a tenant begins. If you do this yourself, you need to advertise on special sites on the Internet, as well as press announcements.
You can also ask for help at any real estate agency(free of charge or for some payment).
At the moment when you have already found a suitable tenant who is ready to cooperate with you, you should verbally discuss all the most important aspects with him in order to come to an agreement. Only in this case can you move on to the next stage - paperwork.
Drawing up an agreement with the tenant
If your tenant is an individual, then you need to enter into an agreement with him apartment rental agreement (residential premises). If the apartment is transferred to a legal entity, then the document will be classified as lease contract.
When composing the text of the document, you can use the template of a standard agreement, which spells out all the responsibilities of both parties, and also add those clauses that the lessor deems appropriate.
TO main responsibilities The tenant may include the following:
- current repair of all defects, breakdowns that appeared during the period of use of the apartment or compensation for losses at your own expense;
- ensuring the safety of the apartment;
- independent replacement of furniture and household appliances as they wear out;
- payment of payment on the agreed date of the month.
Additionally The tenant's responsibilities may include, for example:
- maintaining the living space in appropriate condition;
- self-payment of utilities;
- carrying out routine repairs of all defects and breakdowns that appeared during the period of use of the housing.
Other conditions must also be reflected:
When drawing up an agreement, you should always remember that if the document is incorrectly drawn up, not only the lessor’s money and property, but also the apartment itself will be at risk.
Inspections of the apartment after handing it over to the tenant
Competent owners know that even behind the mask of decent people, skilled scammers can hide, so there is a practice tenant control checks.
It is thanks to such unexpected visits of an inspection person that it is possible to identify in a timely manner the dishonesty or fraudulent intentions of employers. Of course, to do this unexpectedly, This clause should be written down in the contract.
If he is not registered, then the owner must arrange his arrival in advance so as not to cause inconvenience to the tenant. The check is carried out usually once a month or less.
There is another way to keep an eye on the apartment behind the scenes - asking your neighbors to keep an eye on the tenants.
Temporary registration of tenants
Citizens who came from other cities for a period more than 90 days, according to the Civil Code of the Russian Federation, must go through the registration procedure. If they do not have a living space where they can, it is possible at their location.
If the tenant of the apartment has not registered within the specified period of residence, then state authorities impose fine for both the owner of the living space and the tenant.
The period of temporary registration is not limited by law, and it is canceled automatically upon the deadline specified during registration.
At the same time, in order to protect yourself as much as possible from unscrupulous tenants, it is recommended to set a registration period not more than for 6 months. After the expiration of the period, if an extension is necessary, this procedure will need to be repeated.
Landlord income tax
Renting out an apartment falls under Art. 23 Tax Code of the Russian Federation, which states that any individual receiving any income must pay the appropriate tax.
Periodic leasing of any housing with constant receipt of rent is equivalent to entrepreneurial activity.
The tax rate that the owner is required to pay is 13-30% and depends on the taxpayer status:
Anyone who wants to reduce their tax rate needs to register an individual entrepreneur. Then the contributions to the tax office will be only 6% of income.
In case of non-payment of taxes for renting out an apartment, the owner will have problems with the law:
- Those who risk renting out an apartment illegally, without paying income tax, should remember that in addition to collecting the entire hidden amount, an additional penalty may be imposed on the illegal tenant. a fine of 20-40% of the non-payment amount.
- If the amount of non-payment of taxes exceeds 600 thousand rubles, the owner of the property may also be brought to criminal liability under Art. 198 of the Criminal Code of the Russian Federation. The maximum penalty in this case may be imprisonment for up to 1 year.
Early termination of the lease agreement
Mandatory condition of the lease - the contract must be drawn up for a certain period.
However, depending on the situation, the rental agreement can be terminated early. The conditions for this are usually prescribed in advance in the contract itself. Otherwise, you should act based on the letter of the law - the Civil Code of the Russian Federation.
The tenant (individual) may unilaterally terminate the contractual relationship without specifying the circumstances. The main condition is that you must communicate your decision give the landlord at least three months' notice.
The lessor himself has the right to terminate the agreement only if the tenant fails to comply with the terms of the agreement:
- failure to pay rent;
- improper use of the apartment;
- worsening of her condition.
Video: How to successfully rent out your apartment?
In the story, a professional realtor gives advice on what you need to pay attention to when preparing an apartment for renting, how to select decent tenants, how to legally draw up a rental agreement for residential premises, and an inventory of the property transferred with the apartment.
Before renting out an apartment, decide how you will pay taxes on income for renting out your home. You can:
- before renting out housing, register an individual entrepreneur and for renting out residential premises - 6% of the potential income;
- at the end of the year, submit a tax return and (personal income tax) - 13% of the actual income received;
- register as self-employed and - 4% of the income actually received from renting out housing to individuals or 6% - to legal entities and individual entrepreneurs.
If you are a tenant of residential premises under a social tenancy agreement, you can only sublet housing as an individual. Thus, you will need to pay personal income tax.
2. How to rent out an apartment and pay taxes on a patent?
A patent is a taxation system for individual entrepreneurs, which works on the following principle: the state establishes the approximate annual income that an individual entrepreneur can receive from his activities (in this case, from renting out housing). This is the tax base. The cost of a patent is 6% of this amount. From other taxes, in particular In relation to real estate that is used to generate income.
">real estate tax, the entrepreneur is exempt.In Moscow, the cost of a patent for renting out residential premises depends on the size of the apartment and the area in which it is located. To accurately calculate the cost of a patent, you can use the page of the Department of Economic Policy and Development of Moscow on the website or the service on the website of the Federal Tax Service.
If the patent tax system suits you, follow these steps:
Step 3.
Step 4. If necessary.
3. How to rent out an apartment and pay personal income tax?
Personal income tax (NDFL) is a tax that is paid on any income you make. Most often (for example, when you receive a salary), contributions to the tax office are made by the organization or individual entrepreneur from whom you receive income (employer). If you rent out housing, you need to pay personal income tax yourself. The rate is 13%.
To do this, you must first declare your income by filing a tax return in Form 3-NDFL, and then pay income tax.
If this tax system suits you, follow these steps:
Step 1. Conclude a rental agreement (sublease, lease).
Step 2. If necessary.
Step 3. File your tax return and then .
4. How to rent out an apartment and pay tax on professional income?
Professional income tax (PIT) is a special tax regime that has been applied since 2019. It is designed for those who receive income from independent activities, in particular from renting out housing. Individuals and individual entrepreneurs can switch to it. The rate is 4% if you rent out housing to an individual, 6% if you rent it to a legal entity or individual entrepreneur.
If the special tax regime “Professional Income Tax” suits you, follow these steps:
Step 1. Register with the tax authority as a professional income tax payer (or, more simply, register as self-employed) through the free mobile application “My Tax”, the “Professional Income Tax” taxpayer account on the website of the Federal Tax Service of Russia or through authorized banks. To register, you will need a passport and a photo, which you can take with your smartphone.
Step 2. Conclude a rental agreement.
Step 3. If necessary.
Step 4. The tax is paid automatically in the application.
5. How to conclude a rental agreement?
The rental agreement is concluded with individuals. A lease agreement is concluded if the tenant is a legal entity (in this case, the tenant can use the residential premises only for the residence of citizens).
The agreement can be concluded in free form, but must be drawn up in writing. It must reflect to the maximum extent all agreements reached by the parties as a result of negotiations.
- last names, first names, patronymics and passport details of the parties;
- a detailed description of the property that is for rent (address, area, number of rooms, floor and number of floors of the house); information about documents confirming the owner’s ownership of the apartment. You can also attach photographs to the contract illustrating the condition of the apartment;
- the amount the tenant pays monthly and the conditions for its revision (how many times a year, on what grounds);
- procedure for paying utility bills;
- the maximum number of inspections, visits by the apartment owner (per month, per year) and the conditions for such visits;
- purpose of lease (hiring) (recording the fact that the apartment is provided specifically for the tenant’s residence, and not for sublease or other needs);
- a list of persons who may permanently reside with the tenant;
- grounds for termination of the contract;
- apartment rental period;
- other details.
