Property Sale Tax Calculator

Written byOleh Soloninupdated 5 October 2026

What you are selling

Sale price

Purchase price

Cadastral value

As of 1 January of the sale year, from the property register extract. Leave 0 if there is none.

Full years owned

Minimum ownership term

Reduce the proceeds by

Advanced options

Other income on the 13/15% scale this year

Securities income, insurance and pension payouts and other property sales share the 2.4m threshold. Salary and dividends do not count here (Article 225(1.1) of the Tax Code).

Factor applied to the cadastral value

0.7 under Article 214.10(2) of the Tax Code. A regional law may raise it as high as 1 (paragraph 9 of the same article) — check your region.

Result

Taxable proceeds8,000,000.00 ₽
Reduction6,000,000.00 ₽
Taxable base2,000,000.00 ₽
Tax260,000.00 ₽
Rate13 %
Tax under the other method1,002,000.00 ₽
Tax return (3-NDFL)
Required by 30 April of the next year, with the tax due by 15 July

Ownership period first, everything else second

Russian tax on selling a flat, house, land plot or car: the minimum ownership period, the 70 percent cadastral floor, purchase costs or the allowance, the 13 and 15 percent rates, and whether a return is due.

This is a Russian tax calculator: the rules below come from the Russian Tax Code and apply to Russian tax residents.

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. Compare the two taxable bases: the allowance wins whenever documented costs are below one million — including when the property was received for nothing or the paperwork is gone.

How to use

Choose what you are selling: housing or land, other real estate, or a car — that sets the allowance and the ownership period.
Enter the sale price, the purchase price and the cadastral value as of 1 January of the sale year.
Enter the full years owned and pick the minimum term: five years, three years, or the relief for families with children.
Pick how to reduce the proceeds; the calculator shows the tax, what the other method would give, and whether you need to file.

How the tax is worked out

Proceeds are the sale price, but no less than 70 percent of the cadastral value on 1 January of the sale year (Article 214.10); a regional law may raise that factor as high as 1, and it can be set in the extra fields. They are reduced by the purchase cost or by an allowance: 1,000,000 roubles for housing and land, 250,000 for other real estate and for a car (Article 220).

Sale income forms its own group, taxed at 13 percent up to 2.4 million roubles and 15 percent above — not on the 13–22 percent salary scale. The 2.4 million threshold is shared with securities income, insurance payouts and other property sales (Articles 210(6) and 224(1.1)) — but not with dividends, whose base is left out when tax on the other bases is worked out (Article 225(1.1)).

Worked out with this calculator, for ownership shorter than the minimum and no other income on the 13/15% scale.
Sale	Reduction	Base	Tax
8m, bought for 6m	costs 6m	2,000,000 ₽	260,000 ₽
8m, bought for 6m	allowance 1m	7,000,000 ₽	1,002,000 ₽
12m, bought for 7m	costs 7m	5,000,000 ₽	702,000 ₽
20m, bought for 10m	costs 10m	10,000,000 ₽	1,452,000 ₽
Car for 1.5m, owned 1 year, no receipts	allowance 250k	1,250,000 ₽	162,500 ₽

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 at 13 and 15 percent
What the other method would have produced, for comparison
Whether a 3-NDFL return is needed

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, which a region may tighten to 100 percent. Cars have no cadastral value.
Sale income is taxed at 13 percent up to 2.4 million roubles and 15 percent above, with the threshold shared with securities income and other property sales but not with salary or dividends.
Calculated for a tax resident. Non-residents pay a higher rate and get no allowances.

Where the numbers come from

Checked against Articles 210, 214.10, 217, 217.1, 220, 224 and 229 of the Russian Tax Code · verified September 2026.

FAQs

When is the term three years rather than five?

Inheritance, a gift from a family member or close relative, privatisation, a life-annuity contract, and where the home sold is your only one — a home bought within 90 days before the sale does not count against that.

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, and not if the year's proceeds from such sales do not exceed the allowance — 1,000,000 roubles for housing, 250,000 for other property. Otherwise a return is due by 30 April of the following year, even when purchase costs bring the base to zero.

What about selling a share?

For property in shared ownership, the allowance is split between the co-owners in proportion to their shares; for joint ownership, as they agree between themselves (Article 220).

Is there relief for families with children?

Yes. The ownership period does not matter if you or your spouse have at least two children under 18, a larger home was bought in the sale year or by 30 April of the next, the home sold has a cadastral value of no more than 50 million roubles, and the family owns no more than half of another home larger than the one bought (Article 217.1(2.1)).

Does this tax treatment apply outside Russia?

No. The minimum holding periods, the 70 percent cadastral rule and the choice between deducting costs or a flat million are all Russian. Capital gains on housing elsewhere follow entirely different rules, often with a main-residence exemption instead of a holding period.

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 1,002,000 — 2.4m at 13 percent and 4.6m at 15 percent, nearly four times as much. That is the reason to keep the old purchase contract.

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Result

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