≡× MENU

• Repair
• Repair
• Interior Design
• About everything
• About plumbing

The total amount of winnings. Taxation of lottery winnings

What amount of lottery winnings is taxed in Russia in 2018 and is it possible to avoid paying it? In some cases, we pay tax on winnings of 35 percent, and in this case only 13. How and where to pay income tax on a car or apartment that has just been won.

When winning the lottery, the obligation to pay tax is prescribed at the legislative level. How much do you have to pay tax on winnings in Russia? Is it obligatory to pay tax, what is the procedure for payment, is it possible to reduce the rate or even “get away” from paying tax?

(click to open)

Tax on winnings

Tax on winnings in Russia

The thirst for easy money has always worried the minds of people, no matter what country they live in. Millions of lottery tickets are sold worldwide every year. And our country is by no means the last line in this list. Over the past three years, their sales have increased by 56%.

According to the data provided by the Russian Post, namely, in their branches the bulk of sales occur, every year the inhabitants of our country win an average of about nine million prizes for a total of one and a half billion rubles. And each winner needs to give back from the winnings. And the tax on lottery winnings is divided into two categories of 13% and 35%.

How much winnings are taxed?

According to the law, if the amount of your winnings does not exceed 4 thousand rubles, then it is not taxed. If you are lucky enough to win a larger amount, but it does not exceed 15 thousand rubles, then you receive the winnings in full, but at the end of the year you will need to report it to the tax service. Winnings over 15 thousand rubles fall under the tax deduction automatically, that is, the winner receives the amount already minus the established tax.

The amount of income tax on winnings in Russia

Regardless of whether you hit the jackpot, won a car or a trip to Paris, in any case, you will be deducted a certain tax from the winnings. Tax on lottery winnings in Russia and how you pay it depends on several factors. This is the amount of the winning itself, how the draw was held, and the nationality of the winner also affects the amount of tax. Let's consider all the factors in more detail.

35 percent tax on winnings in incentive lotteries

This tax is levied on winnings played in a stimulating lottery. By stimulating means those drawings in which participation is free, they are usually held for promotional purposes.

Example

For example, a certain trademark decided to declare itself and hold a lottery in a large shopping center. The entire drawing is carried out at the expense of the organizer, and in fact, the winner, without spending anything, receives, for example, a brand new phone or a trip to Turkey. But, in order to collect his winnings, he will need to pay 35% of the market value of the prize.

Tax on winnings 13% in lottery draws

In Russia, all lottery winnings are subject to a 13% rate. It is at this rate that all the most popular state lotteries work, these are:

• Gosloto "6 out of 45",
• Golden Key,
• Lotto million,
• First National Lottery,
• Lottery "Victory"
• Gosloto "5 out of 36",
• Gosloto "7 out of 49",
• Golden horseshoe.

Tax on winnings 30% for non-residents

Tax rates of 13 and 35% apply only to citizens Russian Federation. If the lucky winner of the prize is a citizen temporarily residing in Kazakhstan, or in Belarus and Ukraine, then the tax for him will reach 30%. This applies to all non-residents.

Does the tax rate depend on who conducts the lottery - state or non-state lottery

IN this case governmental support will have no effect on the amount of the taxable rate. All types of lotteries are divided strictly into two parts, the stimulating lottery (promotional, advertising) - 35% and the dangerous lottery (when a person invests a certain amount in the purchase of a ticket) - 13%. The organizer is not important here.

Tax by type of winnings

Foreign Lottery Tax

If a resident of Russia is lucky in a foreign lottery, then there may be one not very pleasant moment. That is double taxation. You will give part of the winnings to the treasury of the country that holds the draw, and then the Russian tax service will issue you an invoice.

In order not to be left without most of the winnings, you need to understand two points:

1. Firstly, there is a list of countries with which an agreement on the elimination of double taxation has been signed, that is, you pay tax only once.
2. If fortune smiled at you in a country that is not included in this list, in this case, many companies offer their customers to remain incognito. Doing so or not will depend on your honesty. You should always remember that you may incur administrative or criminal liability.

Tax on winnings at a bookmaker's office (fonbet, betting league, etc.)

Behind Last year bookmakers began to enjoy great popularity in the country, such a surge was largely due to the fact that bets went online. And of course, in Russia there is a tax on winnings at a bookmaker's office.

In 2018, changes were made to the Tax Code, according to which winnings at a bookmaker are taxed if the amount is 15 thousand rubles. and higher. In this case, the person will receive the amount won already minus 13%. If the amount of the winnings is less than 15 thousand, the bookmaker pays it to the client in full, but at the end of the year, this citizen will have to independently make a deduction to the tax service.

Tax on casino winnings

And although on the territory of our country the casino is prohibited, except for specially designated play areas, there are online roulettes and sweepstakes, and so far neither the Criminal nor the Administrative Code has a significant impact on their activities. Most online casinos are registered offshore, and the cash turnover is in the billions.

car winning tax

And how to pay tax on winning a car or an apartment, because you can’t separate part of the living space and give it to strangers? The same rate applies here as for cash winnings, it is either 13% or 35% of the value of the winnings.

The cost of the prize won is reported by the organizer of the draw and, of course, confirms this information with documents. If the owner of a lucky ticket does not have the amount to pay the tax, he can put his prize up for sale, and then receive the amount minus tax contributions.

Tax on prizes in promotions

Very often raffled prizes are washing machines, TVs, computers, fur coats and other "thing" lots. In this case, no tax will be charged from you, but the organizer of this drawing will notify the tax office of the income you received and the inability to withhold tax. After that, the entire responsibility and obligation to pay the tax falls on your shoulders.

By law, the rate on promotional draws is 35%. To clarify the amount, you should also contact the organizer, ask them for a check or any document confirming the value of the prize. If you agree with this amount, there is always the opportunity to contact independent appraisers.

What to do if the winnings are too expensive?

For example, you won one-room apartment, and the organizer provides you with documents indicating its cost of 10 million rubles. Although market price does not exceed two. There is no time for joy and no time for celebrating the victory, because you need to pay a tax on property winnings in the amount of 35%.

There are several options here:

1. Carry out an independent appraisal of the value and try to prove in court the fact of an illegal increase in the value of the prize.
2. You can also pay this amount, or refuse to win at all.

Tax Evasion in Russia

A broken jackpot is always a pleasure, and you especially don’t want to share it with it when your lucky ticket has an amount of six zeros, and you also want to keep a small prize in full. But, if the lottery winner evades declaring income and paying tax on winnings, then the legislator has provided penalties for him:

1. For tax evasion - 20% of its calculated amount.
2. If the court establishes that a person has deliberately failed to fulfill tax obligations, the amount of the fine doubles and amounts to 40%.
3. In addition to the specified penalties, a penalty is charged for each day of delay, the calculation of which depends on the refinancing rate.
4. Undeclared income is also subject to a fine of 5% for each overdue month (but it cannot be less than 100 rubles or more than 30% of the tax amount).

The tax authorities are empowered to collect tax on lottery winnings by force by a court decision, for example, by sending a writ of execution to the accounting department of an enterprise, according to which deductions will be made from a citizen’s salary.

The amount of punishment directly depends on the amount of winnings. Up to 100,000 rubles a non-payer is waiting for an administrative penalty. If a citizen of the Russian Federation did not report winnings from 100 thousand to 1 million rubles, then his case will be considered as a criminal case and will entail a penalty in the form of a fine or seizure of property. With a hidden win of more than a million rubles, the “lucky one” will expect imprisonment for up to 1 year.

To avoid unpleasant consequences, when receiving a win, one should not forget about the existence of obligations to the state to pay tax.

Is it possible to not pay tax or at least reduce it?

Payment of income tax is a direct obligation of a citizen of the country. Otherwise, you voluntarily violate the law and will be held liable for this offense. The tax can be changed down, but of course not by much. Clause 28 of Article 217 of the Tax Code of the Russian Federation states that prizes not exceeding 4,000 rubles received in total for the year are exempt from taxation.

When and how to pay tax

Of course, no one wants to share the jackpot, especially if there is an amount of tens or hundreds of thousands of rubles. But, the law is the law. Winning is nothing but income individual and as all income is taxed in accordance with the Tax Code of the Russian Federation, the responsibility for concealing it is very strict. In case of violation of this obligation, the necessary amount will be debited from the debtor in a compulsory form. If we are talking about a material prize, then the bailiffs can seize him.

If fortune was on your side and you won a car, an apartment or a certain amount of money, in order not to become a lawbreaker, you will need to take the following steps. Contact the organizer of the lottery and issue him a certificate in the form 2-NDFL, it should indicate how much you received income. Later, you will record this amount in the decoration in the form of 3-personal income tax, along with all other income for the year. You need to file a tax return by April 30 of the year following the one in which you received income. If you don't pay your taxes by July 15, interest will start to accrue on them.

We also advise you to check the tax on winnings, which the organizers of the lottery or prize draw must pay for you. It is not uncommon for cases when payment was not made and a person became a lawbreaker without knowing it.

Remember, you always have the right to request documents from the organizers of the draw, on the basis of which you will need to file a declaration or official basis for tax exemption.

Tax on winnings in other countries

USA (United States of America)

In terms of the number of various lotteries and prize draws, the United States of America is ahead of the rest. The country has a huge number of lotteries and casinos, both public and private. Legislatively, all these entertainments are not prohibited, in addition, compliance with the rules is strictly monitored and absolutely every citizen has a chance to hit the Jackpot of ten million dollars.

The United States is known for its peculiar taxation system, each state has its own rate for everything, including winning the lottery. There is a main tax that applies throughout the country - it is 25% of the amount won, well, and an additional tax for each state. It can be 5, 10 or 15%. But there is a restriction here, the total taxes cannot exceed 40%. And in California, Texas and Nevada, there is no additional tax at all.

The tax in the USA comes into effect if the winnings exceed $600. If the lucky person does not want to share his winnings with the state, then after the tax office finds out about the fact of evasion, the entire amount won will be withdrawn. If the winner was a non-resident of the country, then he may face deportation.

Las Vegas casino tax

Las Vegas, it has always beckoned with its lights the most desperate and gamblers. Thousands of roulettes, gaming tables and slot machines, bets on millions of dollars, all this is like shots from expensive Hollywood movies. And how does it really happen there and is it possible, having arrived there with ten dollars in your pocket, to hit a huge jackpot?

Despite the popularity of Las Vegas, in fact, this is just a created image of a paradise for adventurers, because playing in a casino in the United States is not profitable. Tax rate on winnings is 35%. 25% will be withheld immediately, even within the walls of the casino, but this is the case if your winnings exceed $5,000. Here, by the way, there is another feature - 25% is deducted if the player named his data. If he decided to take the winnings incognito, then 28% will have to be paid to the treasury.

There is also a small indulgence for, they can start a "player's diary", where all victories and losses are recorded. The tax will be charged at the end of the tax period, and then, provided that the sum of all winnings is greater than the losses. But Vegas casinos are often filled with foreigners, and they cannot afford such a bonus.

In this context, the capital of the casino can be called, oddly enough, Belarus. There is no taxation on this species income. And you will receive all the money you win.

Countries that do not tax winnings

But in Canada, neighboring the United States, there is no such tax at all. This also applies to a number of other countries: Australia, Great Britain, France, Austria, Finland, Germany, Belarus, Japan, Turkey and Ireland.

Biggest wins

The largest winnings recorded in our country amounted to half a billion, or to be more precise - 506 million rubles. The owner of the lucky ticket lives in the Voronezh region.

In the USA, the state of Massachusetts, a hit jackpot of 758.7 million dollars was recorded. On the territory of Europe, the leading line in this ranking is occupied by a prize of 168 million euros, the ticket was bought in Brussels.

Subscribe to latest news

Related materials:

Tax law equates winnings with income. And this is the basis for paying - personal income tax. However, the lottery is different from the lottery, and not every winning needs to pay taxes.

In accordance with the law "On Lotteries", drawings are divided into two types (the division depends on the method of formation of the prize fund):

• A risk-based lottery, the right to participate in which is associated with the preliminary payment of a fee (in other words, a bet placed or a purchase of a lottery ticket), which forms the prize fund of the lottery.

In May 2012, a bill was submitted to the State Duma aimed at the abolition of all non-state lotteries. The bill is under consideration.

In accordance with Article 228 of the Tax Code of the Russian Federation, if an individual receives winnings paid by the organizers of lotteries, sweepstakes and other risk-based games, then the lucky ones who received the prize themselves calculate and pay personal income tax at a rate of 13%, based on from the winnings.

The amount of tax payable is calculated as follows: the amount of winnings in rubles must be multiplied by 0.13 to get the amount of tax that must be paid. If you won 500,000 rubles, the calculation formula looks like this: 500,000x0.13=65,000

The organizers of the lottery in this case are not required to report the winnings to the tax office. The entire responsibility for paying the tax rests with the lucky taxpayer.

• Drawing, the right to participate in which is not associated with the payment of a fee, the prize fund of which is formed at the expense of the organizer of the lottery (this is the so-called stimulating or advertising lottery).

The value of any winnings received in contests and other events held for the purpose of advertising goods, works or services is taxable. If the value of the winnings exceeds 4,000 rubles (Article 217 of the Tax Code of the Russian Federation), the prize is taxed at a rate of 35%. The prize value of which is less than 4,000 is not taxed.

That is, if you win a car worth 500,000 rubles, you will have to pay 35% of its value minus tax-free 4,000 rubles. The tax calculation is as follows: (500,000-4,000)x0.35=173,600 rubles.

The tax return is submitted on April 30 of the year following the expired tax period, i.e. the calendar year in which the income was received. Payment of personal income tax must be made no later than July 15 of the year following the expired tax period.

When conducting incentive lotteries, the organization conducting the lottery is obliged to calculate, withhold from the taxpayer and pay the amount of personal income tax in case of issuance cash prizes, if the prize was in kind (car, tour package) - inform the tax inspectorate in writing about the receipt of the winnings by the taxpayer within one month (Article 226 of the Tax Code of the Russian Federation). IN last case the calculation and payment of tax is the responsibility of the taxpayer who has received the winnings. He is obliged to submit to the tax authority at the place of his registration a tax return indicating the amount of winnings no later than April 30, and pay the accrued tax no later than July 15.

If you become a winner of the incentive lottery, the organizer will ask you for documents: copies of the internal (pages 3 and 5), pension certificate or.

Failure by the taxpayer to submit a declaration to the tax authority within the prescribed period entails liability under Art. 119 of the Tax Code of the Russian Federation.

Today we have to find out what personal income tax is from winning the lottery. In Russia, almost all income of the population is taxed. Some do not even suspect that winning the lottery also implies a transfer Money to the state treasury. What should all citizens remember? How and when to pay personal income tax for winning the lottery?

Mandatory or not

To begin with, it is necessary to find out how legitimate the requirement under study is. Does a citizen always have to pay tax on lottery winnings?

Not really. In some cases, this obligation is assumed by the organizer of the draw. Then all that remains for the winner is to take the full amount of the winnings and spend it on own will. As a rule, such situations are encountered with lottery tickets that allow you to win small amounts of money.

In other cases, a citizen is obliged to transfer personal income tax from lottery winnings on his own. This is a completely legal requirement, regulated at the state level.

Payment term

Tax on lottery winnings is declared until April 30 of the year following the year in which the citizen received the prize. This means that in 2016 you will have to indicate all the winnings for 2015.

The payment of personal income tax from winnings in the lottery is made the next year after receiving the funds. At the same time, it is necessary to pay off with the state before July 15.

Thus, each taxpayer:

• indicates the presence of winnings before 30.04;
• pays the tax before 15.07.

Violation deadlines leads to the formation of debt and bringing the citizen to responsibility.

The amount of personal income tax in Russia

Quite a few questions arise regarding the established tax rates for tax on winnings. What are the options for the development of events?

Personal income tax in Russia is 13%. Accordingly, from winnings (or any other income), a citizen must give an amount equal to thirteen percent.

It would seem nothing special. But in Russia there is a separate tax on winnings. Therefore, we have to think about how much money to transfer to the state treasury.

A rate of 13% is provided for state type lotteries. The bulk of well-known organizers of lotteries belong to the state ones. Winnings in "Stoloto" or "Russian Lotto" are subject to a 13 percent tax. Since 2014, only state lotteries have been held in Russia.

taxes on winnings

But this is not the only scenario. As already mentioned, in Russia there is a so-called tax on winnings. It provides for a different interest rate. As a rule, we are talking about stimulating drawings and lotteries. This is a popular marketing ploy with trading companies.

How much in this case is personal income tax from winning the lottery? 35%. Accordingly, if a citizen participated in any action or drawing of a non-state type, he will have to transfer tax authorities 35 percent of the prize received.

Minimum for stimulus draws

But even here there are certain features. For example, participation in incentive drawings and promotions does not always provide for the payment of personal income tax. You can not give money from winnings in such lotteries. But when exactly?

If the minimum set by the state is not exceeded. To date, in Russia, winnings in a promotion or a lottery in the amount of not more than 4,000 rubles are not subject to taxation. It follows that if a person won 2-3 thousand, he should not pay tax on the amount received.

Non-residents

Now it is clear what the personal income tax rate from winning the lottery will be in this or that case. All previously proposed interest rates are relevant for citizens of Russia and its residents.

What to do if it is a non-resident of the Russian Federation? The established legislation provides for the payment of personal income tax in the amount of 30% of the income received. No exceptions or benefits!

Foreign lotteries

How much taxes do you need to pay if a citizen won a foreign lottery? The answer will depend on the country in question. In this case, the tax rate depends entirely on the state that conducts the draw.

For example, personal income tax on lottery winnings in Spain is 20%, in America - 25%, in the Czech Republic - 20%. In this case, the funds are transferred to the treasury of the state organizing the draw. More accurate information can be obtained in the country where the citizen participated in the lottery.

Double taxation

Sometimes you have to pay personal income tax on winning the lottery twice. Such situations are relevant for foreign draws. Some countries have signed a double tax treaty with Russia. In this case, the person who received the lottery money will have to:

• pay the tax provided by the host country;
• transfer 13% personal income tax in Russia.

Fortunately, this scenario is extremely rare. Mostly foreign lotteries are not taxed in Russia. So there is no need to worry about double payments.

Tax-free amounts

Some people wonder how much is taxed tax liabilities upon receipt of winnings (not on incentive lotteries). It is difficult to answer this question.

The thing is that at the legislative level there is no minimum that does not provide for tax on income from lottery winnings. This means that all prizes require the payment of personal income tax, even the smallest ones.

Citizens must decide for themselves what to do. Generally, cash and small amounts are not reported on tax returns and are not subject to income tax. Large amounts, as well as winnings transferred by bank transfer, must be declared without fail. Otherwise, a citizen can be held accountable.

Responsibility

What can be feared if you hide the winnings? Usually liability is expressed in the form of a fine. Basically, the citizen will have to pay 20% of the winnings in the form of punishment. If judiciary or the Federal Tax Service will prove that the non-payment of tax was intentional, the non-payer will be fined 40% of the amount of the winnings.

Each day of delay entails a fine. The first accrual of the debt will take place on July 16.

If a person did not indicate the winnings in the declaration, a fine will also be imposed for this. It is 5% for each month of delay. In this case, the maximum amount of recovery cannot exceed 30% of the winnings. The minimum fine is 100 rubles.

Criminal liability is also provided. Did a citizen not pay personal income tax on lottery winnings? If the amount of debt exceeds 300 thousand rubles, a person can be arrested for 12 months or fined. It ranges from 100 to 300 thousand.

Payment Methods

How is personal income tax paid on lottery winnings? Paying off the government is easier than you think. A citizen simply needs to pay personal income tax in established sizes. In the form of income in the declaration, "winning" is indicated.

You can pay tax:

• through "Gosuslugi";
• by using third-party services such as "Payment for Public Services";
• through ATMs;
• using payment terminals;
• through electronic wallets;
• by using Internet banking (such as Sberbank Online).

In general, the process under study is no different from the payment of any tax. From now on, it is clear how much personal income tax a citizen will have to pay from winnings in the Russian Lotto lottery. When deadline money transfers? The answer to this question is also not difficult!

Lottery winnings are a way to generate additional income, which in the Tax Law also has detailed description. Together with the fees applicable to this type of profit.

What winnings are taxed in Russia?

Any winnings from a source located in Russia are considered to be subject to taxation. As for citizens, all residents of our country pay the fees. And those who linger in the territory for 183 days in a row and longer.

What amount of winnings is taxed?

It should be understood that there is no minimum amount, in case of receipt of which a citizen is exempted from paying fees from the transfer. According to Russian laws, 13 percent of the tax must be paid absolutely from any income received by a person.

What is the tax on lottery winnings?

What are the taxes on lottery winnings? The rates are standard, up to 13% of total amount. The winner himself is determined with one of the following methods in order to pay off his obligations:

• Filing of the declaration, payment of the tax in the general order.
• Receiving income from the service already minus the fee in favor of the state.

Some organizations pay fees themselves from the amount of winnings, and then transfer the funds to the winners. Then the lottery service takes on all the responsibility for interacting with the tax authorities. The only thing left for the winner is to receive the winnings and use the funds as he sees fit.

In the conditions of the competition, it should be separately stated what kind of obligations the organization undertakes. Usually they write about it on official sites.

Services are now trying to work in such a way that customers receive the amount of winnings in full. The other party takes responsibility for paying the fees.

The organizers of any gambling must have an official license to carry out their activities. Amounts of winnings and prizes on promotions are taxed standard tax, at a rate of 13%.

If the purpose of the promotion is to create additional advertising, then the rate increases to 35 percent. Only things whose total value is no more than 4 thousand rubles are exempted from it.
Only incentive lotteries are not risk-based games. It is believed that they always have guarantees for the participants.

This is where the standard rules apply. Most often, the bookmakers themselves hold 13% of all payments. The citizen does not have to decide this question on one's own. But different offices may have their own rate. And use different levels of rates.

In some cases, the calculations are carried out automatically, which makes the bet too high or, conversely, low.

If the bet is at a loss, then the payment of tax can be avoided.

Some organizers see a clear difference between the deposit and withdrawal amounts. The player simply does not withhold tax if he makes more money than outputs.

Receipt of winnings leads to the emergence of the obligation to declare profits. The declaration is submitted in the general manner, in the form 3NDFL. Past periods are paid maximum until April 30 next year.

For example, if in 2016 it was possible to hit a big jackpot, the declaration will need to be drawn up already in 2017. The document states:

1. Personal data containing full name, TIN, registration address, and so on.
2. Information on the amount of money received.
3. Indication of the exact amount of personal income tax payable to the budget.

Declarations are submitted by any means that seem convenient:

• Electronic. Then you have to go simple registration on the website of the Federal Tax Service to start a Personal Account.
• Using specialized sites to search for a form to fill it out, print it, send by registered mail along with an attachment and a description of them.
• Visit the tax office in person to convey all the necessary information.

Declaration forms 3-NDFL for filling in Exlel:

The last option is the most reliable. When communicating with a service employee, you can immediately find out if there are errors in the papers in order to correct them on the spot, if possible. Postal services are relevant for those who cannot visit the institution in person for one reason or another. Having received the envelope, the employee of the regulatory authority must sign to signify that he has received the papers.

Electronic resources were created to optimize document flow and data exchange between system participants. This approach is also interesting for market participants.

About online casino winnings

On the territory of Russia, it is generally forbidden to gamble for money, with the exception of special territories. Therefore, the very phenomenon of online casinos can hardly be called in line with the law. However, the norms do not provide for precise and specific liability for violations in this area. But still, it is recommended to pay taxes according to the standard scheme on all winnings, so as not to arouse suspicion from the inspection authorities.

Declarations are submitted with standard rules, until April 30 of the current year. The role of a supporting document will be played by bank statements that indicate the transfer of money.

Conclusion and additional questions

The law does not prohibit giving things that are received as prizes after lotteries. But the main requirement is the advance payment of tax in connection with the acquisition of property and profit from it. Residents pay at a rate of 13%, non-residents - 30%.

And the visitors of the prize do not have the opportunity to force the organizers to reduce the amount of the prize, which is clearly too high.

State income tax applies to any income of a citizen, regardless of the source. It's just that the rates and terms of fees may differ for certain cases. The organizer and participants can find out from each other in advance who exactly takes responsibility for communicating with the tax authorities. The main thing is compliance with the requirements of the law, the absence of violations in terms and forms.

Video about taxes on winnings:

The tax legislation of the Russian Federation defines some rules related to the transfer of various fees to the state budget. One of these rules states that a citizen must pay the appropriate tax to the treasury on winning the lottery.

The final amount of the tax 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 prize under discussion;
• the type of lottery in which the person took part;
• such similar 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 will look at the payoffs 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 an impressive part of the benefit received.

The desired lotteries are often referred to as risky ones. To take part in them, you must initially pay a certain amount of money. Usually it happens like this: you go to the point of sale of tickets, purchase them, and thereby pay for participation. Tickets most often show some kind of numerical sequence, according to which subsequently the citizen can understand whether there was a win.

Imagine that you bought a ticket and won. Such luck can only be overshadowed by ignorance of the answer to the question: how much will the state have to pay? To answer this question, consider the following table.

Table 1. Bet, depending on the amount of winnings

Bid	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 attributed to the group of residents. To obtain this status, you need to stay in the country for at least a number of days than the law prescribes. The prescription is quite clear: one must stay in Russia for 183 days in order to be able to pay at the standard rate. Note that this applies not only to winnings received for the lottery, but also to income received as wages at the main place of work, funds for the sale of an apartment, car and other property, and the like.
30% of winnings	Non-residents of the country	The concept of a non-resident contains a characteristic that mirrors all the nuances described for a resident. A person who stays in the country for less than 183 days cannot pay fees at the rate set for residents. For him, the tariff increases by almost 2.5 times and amounts to 30% of the received winning amount.

Who is tax resident Russian Federation? This will help to understand. In it, we will consider what the tax status depends on, documents for confirmation, as well as the regulatory framework for residents and non-residents.

The repayment of obligations to the state treasury can be carried out in two main ways.

1. First way consists in the independent transfer by the recipient of the winnings of part of the funds in favor of the state. To do this, he needs to submit to the tax office a completed declaration form according to the form 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 them on their own.
2. Second way consists in receiving funds from the service that conducts the drawing, from the amount of which the money due to the state will already be deducted. Also in this case, the organization issuing the prizes will be involved in the translation. In this case, all legal obligations are removed from the winner, since they are considered already fulfilled at the moment. If any trouble occurs, for example, funds do not go to the state balance, representatives of the Federal Tax Service address all questions 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, it would be better not to spend them until then.

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 draw. 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 definitely receive an answer.

Be careful if you do not want to get a win and deal with the bureaucratic red tape associated with the transfer of tax on your own. The fact is that almost all lottery organizations today give out the winnings in full, thereby shifting the obligation to pay the tax collection from the funds received by the payer directly to the recipient of the winnings.

How to fill out a declaration form to transfer part of the winnings to the state treasury

Any taxpayer who has not had such experience before can master the process of declaring a monetary gain. Submission of information about income received for verification is carried out using a form known to many taxpayers in the form of 3-NDFL. The deadlines remain the same as for other cases:

• submission is made the next year after the twelve-month period in which the payer received the winnings;
• Information must be submitted no later than April 30.

Let's take an example. Imagine that you have become a participant in a lottery, for example, Stoloto. Let's say that in the past 2017 you received your cash prize. This means that before April 30, 2018, you had to submit a declaration form to the department of the Federal Tax Service, thereby indicating the fact of receiving taxable income.

In the declaration form, in addition to the amount of winnings, you need to enter a lot of mandatory information. These include items from the following list.

1. First of all, enter your own personal data, as you are the person liable to pay the tax. These data include:
   1. surname, name and patronymic of the taxpayer;
   2. identification number assigned when registering with the tax service;
   3. address of official registration of a citizen;
   4. other items that also contain personal information.
2. Next, indicate the amount of the prize received. As a rule, money is drawn in the lottery, so the amount must be indicated in units of the Russian currency, that is, in rubles.
3. Calculate the amount of money due to the state on your own. To do this, you need to use a specific formula: A * B. “A” is the amount of the financial base subject to tax collection, “B” is the rate that is relevant to 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.

Let's give examples. Two friends, Peter and Alexei, took part in the lottery. Their winnings for each amounted to 10 thousand Russian rubles. At the same time, Peter was on the territory of the Russian Federation for less than the period prescribed by law, therefore, the rate for him will be 30%. Alexei has not traveled outside the country for a long time, therefore, he will pay at a rate of 13%. Calculate the amount of tax for each of them.

1. Peter will pay the following amount: 10,000 * 30% = 3,000 Russian rubles.
2. Alexey will send the following amount of funds to the treasury: 10,000 * 13% = 1,300 rubles.

As you can see, the amount of tax is calculated very simply. In order not to make mistakes in calculations for larger amounts and not rounded, use the calculator. Submitting incorrect calculations can arouse suspicion among employees tax office in hiding part of the funds due to the state.

The declaration form is issued in several ways:

• the first option is to download actual form a document on the website of the Federal Tax Service and its self-filling;
• the second method is more technologically advanced and easier to modern man, and implies the use of a specialized program developed by the tax system for taxpayers.

The first method will be preferable for people of an age who do not understand computer technology well. They very often do not have the necessary skills to intuitively understand the work in computer program, be it specialized electronic software or text editor. However, it will be easier for them to master the second name and they will have to, since they accept forms for consideration only in printed form.

For those who have no problems using software, it will be much more convenient to use the utility developed to fill out the declaration. Its main advantages are ease of use, consistent presentation of windows for filling in information, as well as independent final formation of the form and sending it to print.

The completed form 3-NDFL can also be submitted for verification in several ways:

• hand over to the specialists of the tax inspectorate in the hands of directly appearing at the office;
• send registered valuable letter with notification by mail;
• send via electronic communication network.

If everything is clear in the first and second cases, then everything is not so clear with the third, especially for those citizens who have never used sending documents via the Internet. Introducing brief instructions by sending a document that does not require leaving your own apartment.

1. First you need to visit the official website of the Federal Tax Service.
2. Register on it in the "Personal account of the taxpayer" service. To do this is simple, you need to enter the personal data of the taxpayer.
3. Then, using the service, upload scans of the completed declaration and its accompanying documents, such as a copy of the certificate of registration, some pages of the passport and other papers.
4. Done, documents sent for review. Soon after studying them, you will receive from the tax service the details for paying the fee in favor of the state treasury.

Despite the fact that the first indicated method is the most reliable, since you yourself transport the documents to the service department, it takes a lot of extra time, which a modern person has almost no time left. We recommend that you use Personal Area, since items transported by Russian Post are periodically lost, despite the indicated value and other nuances.

Be prepared for the fact that in case of inattentive filling, you will receive the declaration form back for re-checking and re-submission for consideration. If you are not confident in your abilities, it is better to immediately get together and take the documents in person. An employee on site will check the correctness of the filling and show in which places the information needs to be corrected.

And in order not to waste time, we suggest that you familiarize yourself with filling out the 3-NDFL form. Consider the existing requirements for issuing a certificate, as well as step by step instructions by filling out the form.

After you send the declaration, do not forget that you also have to transfer funds to state treasury. The deadline for the implementation of the said procedure also remains the same for other transfers on the income tax of an individual, and its end is dated on the 15th of July of the month also following the period of receiving the winnings of the year.

Recently, the transfer of funds can be carried out not only traditional way, through a visit to the 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 on hand the payment details that taxpayers receive in a notification from the Federal Tax Service. If you have not received this, you should keep in mind the following two points:

• you are not exempt from payment if you did not receive a notification, as it could not have been received for a variety of random technical reasons;
• you can ask to voice your details by phone, having previously contacted the employees of the Federal Tax Service of the branch to which you belong according to your official residence permit.

After you pay the funds, no matter how the money was transferred, carefully review the received payment document(including an electronic receipt for remote payment). It is important that it contains all the information correctly. Sometimes it happens that the money does not reach the addressee. In order to prove in such a situation that one was not involved in this and confirm that the payment was made in accordance with all the rules, it will be necessary to submit an appropriate document to the tax service.

An example of receiving winnings for participating in the lottery

Citizen Lucky Matvey Dmitrievich bought a ticket on May 23, 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 the winnings only this time. The prize amount is 348 thousand 600 Russian rubles. The duty 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 was 13%. Let's carry out the calculation according to the formula already known to us: 348,600 * 13% = 45 thousand 318 Russian rubles.

Since the conditions of the desired lottery imply not only an independent calculation of the amount of the deduction due to the state, but also an independent declaration of income and transfer of funds, Lucky Matvey Dmitrievich must:

• fill out and submit the 3-NDFL declaration before April 30, 2018;
• pay the full amount of the tax due by July 15, 2018.

Lottery "Stoloto": payment of tax

In order to answer all the questions of concern to taxpayers, we decided to separately consider the taxation of winnings received by citizens of the country in the most famous domestic lottery systems. One of these is Stoloto. The lottery supermarket of this company assumes the presence of many state draws. More than 50% of the cost of each purchased ticket goes to the prize fund, which is due to be issued to participants.

In addition to cash, Stoloto often holds draws:

• motor transport (in the Russian Lotto category);
• apartments (in the Housing Lottery category);
• 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 title? Consider everything possible options making payments.

1. The first option is relevant for receiving a prize in the form of cash. Above, we described the procedure for calculating the amount of tax using 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 as a resident or non-resident, and transfer the amount received to the state treasury, be sure to meet the deadlines you have set.
2. Now consider the option in which the winnings are not cash, but property, movable or immovable. If the winnings were presented in cash, then either the taxpayer would independently calculate and make the payment, or the lottery company would take over the functions of a tax agent and transfer the funds due to the treasury. However, when the prize is represented by a “thing”, the obligation to pay tax in accordance with the procedure established by law is assigned to the taxpayer, 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 object;
   • sends you the act of acceptance of the transfer of the certificate for the prize received.

Sometimes it happens that representatives of the lottery company forget about the transfer of the certificate. Do not miss the situation and demand its presentation, since it is inside the paper you are looking for that contains information about the value of the prize you received, on the basis of which you will calculate the fee due to the state treasury.

In order to fill in the declaration form in this case, you will have to take a certificate from the company in the form 2-NDFL, which provides its details. This company will play the role of a source of income, therefore, data about it must also be submitted for verification.

Tax on foreign lottery winnings

Some citizens of Russia who have a sufficient level of knowledge 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:

• on one's own;
• 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 lottery, the other - in favor of the domestic budget.

This danger is quite real, since, according to tax legislation, it does not matter in which country the source of income was located, if a resident of the Russian Federation received it, then he is obliged to pay income tax here and there.

However, there is a way to get rid of the double payment. To do this, you need to choose the countries organizing lotteries from the list of those with whom our country has concluded an agreement on the abolition of double taxation. If you do right choice, then you will have to pay cash only once:

• or in favor of the host country;
• or in favor of Russia.

In each case, the conditions will need to be clarified separately. For all questions, you will be consulted either by an intermediary through which you purchase tickets, or by an official representative of a foreign lottery system.

Video - The amount of tax on lottery winnings in Russia, USA, Europe

Receiving winnings as part of a promotion

Traditionally, the concept of a lottery is called by citizens not only risky events that involve the purchase of tickets or other investment of money to participate, but also various promotions and other types of draws, by participating in which you can receive a prize.

Such promotions are called stimulating lotteries, since they are based on the following goal: obtaining a loyal attitude from customers, attracting new customers.

The winnings that are provided in this kind of promotions are also subject to tax collection and the transfer of part of the cost of the benefit received to the country's budget.

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 value of the prize is less than or equal to 4 thousand rubles, or if the funds are received in this amount, then the rate will be equal to zero, that is, taxation will not be made.

Taxpayers taking part in the action can please very important nuance: in this situation, the organizing company of the action acts as a tax agent, and if the prize is provided in monetary terms, then it will independently transfer part of it to the state treasury and declare it. It turns out that you immediately get only 65% ​​of the amount expected to win. Most often her full size it is not even indicated so as not to mislead ignorant tax payers and not cause a wave of discontent.

You will definitely receive a certificate in your hands, in which the price of the win is prescribed, which in the future is called upon to play a role tax base. If you think that the organization conducting the action indicated the price incorrectly or it is too high to confirm your guesses, you can make an independent paid valuation and draw up a new act.

It is best to seek the help of an appraiser only if the prize you received is really worth a lot of money, such as an apartment or a car. In all other cases, as a result, it may turn out that the funds paid to the appraiser corresponded in size to the difference in the value of the object indicated earlier and newly determined.

The deadlines for filing a declaration and sending a tax collection upon receipt of a prize for participating in a promotion correspond to the periods mentioned earlier:

• the declaration is submitted before April 30 of the following year;
• tax payment is made before July 15 of the following year.

Note! Citizens are entitled to receive a tax deduction equal to 4,000 rubles. If the gift is worth less or more than the named amount, then the tax rate will be zero. If more, the "body" of the taxable base can be reduced by the required amount.

An example of winning a promotion

Imagine that you have a friend, a certain Lucky Stepan Vitalievich. Last May, 2017, Mr. Lucky bought a smartphone in the department of the ElektroMir chain of stores. In June of the same year, the "EleketroMir" network raffled a prize - a TV set - between buyers of smartphones from a certain company. Our hero is the winner. Upon receiving the prize, Stepan Vitalyevich was also given a certificate in which the cost of the gadget he won was registered - 21 thousand 300 Russian rubles. It is necessary to determine how the tax levy will be calculated.

Since Mr. Lucky is eligible for a tax deduction, you must first determine the size of the tax base. It will be: 21,300-4,000 = 17 thousand 300 Russian rubles.

Since the rate relevant for prizes from promotions is 35%, we use it in the formula: 17,300 * 35% \u003d 6 thousand 55 rubles - this is the amount that Mr. Lucky will contribute to the state treasury after he properly fills and submit a declaration for verification.

Claiming prizes at bookmakers

Gambling is a popular activity today. It brings the organizers a solid profit, therefore, this business line continues to expand and grow.

Companies that are one of the organizers of such leisure activities are called bookmakers. In these offices, visitors determine and make monetary contributions - the so-called rates. They guess the results or nuances associated with any competition. Usually it's about sports. Betting on football, equestrian sports, basketball and eSports is very popular today.

Since this leisure activity is very popular, since 2014 bookmakers have acquired the status of tax agents. It turns out that when winning a cash prize, the taxpayer should not contribute any funds to the state treasury, nor should he fill out a declaration form. All of these obligations are assumed by the bookmaker.

Since bookmaker bets are games that allow the risk of losing money, cash prizes are taxed at a rate of the standard 13% (or 30% for non-residents).

A feature of the calculation of the tax deduction in this case will be a decrease in the taxable base by the amount of the cash rate that the player made earlier.

An example of winning from a bookmaker

Gambling Sidor Petrovich is a regular customer of the betting organization called "The Best Bet". In the summer of 2017, Sidor Petrovich bet money in the amount of 324 Russian rubles that “ours” would win the match between the Russian and English national teams. The bet played and the winnings of Mr. Azartny amounted to as much as 32 thousand 400 Russian rubles.

Let's try to calculate the amount of the tax fee, taking into account the known rules for its determination. So, first you need to subtract the amount of the bet from the prize amount. 32,400-350= 32,050. Now we multiply the resulting tax base by a rate of 13% and get: 32,050*13%= 4,166 rubles. The bookmaker will pay this amount to the treasury, and Sidor Petrovich will receive: 32,400-4,166 = 28,234 Russian rubles.

Casino winnings

Taxation rates related to casino winnings correspond to the rate of personal income tax, i.e. they are 13% for residents, and 30% for persons who do not belong to this category.

If you received a win at one of the land-based casino points, then take the money, fill out a declaration form and transfer the information to the tax office. Then pay the amount of the fee to the treasury and feel relieved of the obligation. As you can see, everything is quite simple.

There are some nuances that relate to the income received from the casino, which operates online. We would like 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, there is the following paradox: no administrative or criminal liability for participation in such gambling is provided. This means that the obligation to declare income remains with the taxpayers, as well as the need to then replenish the state treasury by a certain percentage of the winnings.

The fact according to which the receipt of winnings is recorded is the transfer of funds from the online casino to the owner's card. Only after they are received, the winnings are considered received. Please note that regardless of the size of your bets, the taxable base in the amount of received winnings will not decrease.

An example of receiving a prize in a casino

Let's imagine that at the end of December 2015, Mr. Karelin received a prize in an online casino, the amount of which amounted to 55 thousand Russian rubles. He received funds and a card only in January 2016. It turns out that the filing of a declaration is provided not for the year of receipt of the winnings (2014), but for the year of actual receipt of funds (2015). Karelin is obliged to submit the completed 3-NDFL form to the tax service for verification immediately before April 30 of the next year, that is, 2016. Until July 15 of the same code, Karelin is obliged to transfer the fee in question to the balance of the state.

The tax amount will be: 75,000 * 13% = 9,750 Russian rubles.

Let's take another 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 1,840 rubles. The value of the final winnings of our hero was 1 million 420 thousand 600 Russian rubles. Since we do not deduct the rate from the taxable base in this case, it is necessary to pay the tax in full. It will be: 1,420,600 * 13% \u003d 184 thousand 687 rubles.

Summing up

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 is a pity to share part of the funds won, however, the good news is that filling out the declaration and transferring money is a very easy process even for inexperienced taxpayers. It is important to remember that the lottery is a risky event. You may not win money, but rather lose it by purchasing tickets. Be careful and do not delay replenishing the state balance and providing information for verification: in this situation, tax specialists have every right to impose fines, as in similar situations with personal income tax fees.