Property Sale Tax Calculator

Sale price

Purchase price

Cadastral value

Years owned

Minimum ownership term

Reduce the proceeds by

Result

Taxable proceeds$8,000,000.00
Reduction$6,000,000.00
Taxable base$2,000,000.00
Tax$260,000.00
Rate13%
The other method$910,000.00
Grounds—

Ownership period first, everything else second

Checks the minimum ownership period, compares the one-million allowance against actual purchase costs, and applies the 70-percent cadastral rule.

The first question on any sale is whether the minimum ownership period has passed. If it has, there is no tax and no return to file. That period is five years for an ordinary purchase and three for inheritance, gifts from close family, privatisation and a sole home.

If it has not passed, the proceeds can be reduced one of two ways: by the actual purchase cost or by a flat one-million allowance. Purchase cost almost always wins; the allowance only helps when the property was received for nothing or the paperwork is gone.

What this calculator shows

Whether any tax is due at all given your ownership period
The taxable base after your chosen reduction, and the tax itself
What the other method would have produced, for comparison

What to keep in mind

Proceeds are floored at 70 percent of cadastral value as of 1 January of the sale year — the anti-undervaluation rule.
Calculated for a tax resident. Non-residents pay a higher rate and get no allowances.

FAQs

When is the term three years rather than five?

Inheritance, a gift from a close relative, privatisation, a life-annuity contract, and where the property is the family's only home.

When does ownership start counting?

From registration of title. Inherited property counts from the date of death, and a new build bought off-plan counts from full payment of the contract rather than from handover.

Do I file a return if the tax is zero?

Not if the ownership period has passed. If it has not, but the base came out at zero after the reduction, a return is still due by 30 April of the following year.

What about selling a share?

Sold under one contract, the one-million allowance is split between owners in proportion to their shares. Sold under separate contracts, each owner gets the full million.

Worked example

Sold three years after buying

Input: Sold at 8m, bought at 6m, cadastral 7m, owned 3 years against a 5-year term

Output: Base 2,000,000 ₽, tax 260,000 ₽

Note: The one-million allowance would have produced 910,000 — nearly three times as much. That is the reason to keep the old purchase contract.

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Property Sale Tax Calculator

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