For the attention of citizens renting residential (non-residential) premises, parking spaces!
Income tax rates for individuals in fixed amounts for renting out residential (non-residential) premises, parking spaces for 2025 have been determined.
In general, the increase ranged from 1 to 3 rubles depending on the type and location of the rented premises, and in some cases, the rates did not change.
For January 2025, income tax for individuals in fixed amounts was payable at the rates in effect in 2024.
Payment of income tax for individuals in fixed amounts at the new rates is made for February 2025 by the payment deadline of no later than 02/01/2025, as well as for subsequent months.
The tax rates in effect for February-December 2025 are provided below in the APPENDIX.