Tax percentage on winning a car in Euroopt

How much should you pay if you win a car?

Any winnings are income . Winning a car is no exception. Once income arose, then an object of taxation appeared. Therefore, the tax on winnings is a regular tax on personal income, regulated by Chapter 23 of the Tax Code of the Russian Federation.

What tax a person needs to pay if he wins a car in the lottery depends on how many days a year he, as an individual, is in Russia:

• a citizen staying in the country for more than 183 days a year pays a tax of 13%, art. 224, paragraph 1;
• less than 183 days – 30%, art. 224, paragraph 3.

If the prize draw was for advertising purposes, then such winnings are taxed at a rate of 35% in excess of the amounts established by law, Art. 224, paragraph 2.

What is the amount of state tax for a won car?

As for the car that was won, in accordance with Chapter 23 of the Tax Code of the Russian Federation, when receiving it as a win, you must pay 13% or 35% tax to the state treasury in the form of a tax in accordance with Art. 224 codes. These amounts are quite large, their size depends on what type of drawing the lucky owner of the new car participated in. Paying such a state tax should not be a surprise for a new car owner. The organizers of such drawings are obliged, in accordance with the law, to inform the winners that the tax is a mandatory payment to the state treasury, its payment is required by the Tax Code.

A rate of 13% of the winning amount is charged if the organizers hold an event that is not of a promotional nature. If the cost of the won car is 3,000,000 rubles, the winner will have to pay 390,000 rubles in tax. A 35% rate must be paid if a vehicle at that price is raffled off during the promotion. In this case, the prize winner must contribute 1,050,000 rubles to the state treasury.

Calculation formula with examples

Tax calculation is carried out independently with simultaneous filling out of the declaration and timely payment of the calculated amount. The organizers are required to notify the recipient about the value of the winnings and the need to calculate and pay taxes on their own.

Standard calculation formula:

Tax amount = tax rate * tax base.

For example, your winnings are a UAZ Patriot worth 688,410 rubles. This is the price the organizer notified you about. We calculate the amount of personal income tax according to the formula, multiplying the price of the car by the tax rate.

Examples of personal income tax calculation for two forms of lotteries for residents of the Russian Federation, the third option for non-residents:

• when winning a regular lottery, tax calculation: 688410*13%=89493 rubles;
• when received as a prize in a promotional drawing: 688410*35%=240944 rubles;
• the prize was received by a person staying in Russia for less than 183 days a year: 688410*30%=206523 rubles.

In most cases, such amounts may seem huge to the recipient of the winnings, and then the question immediately arises about selling the prize.

What if I refuse to pay tax?

If you suddenly do not want to pay tax to the organizer of the advertising game, then he is obliged to send a written message about the amount of debt to the tax authority at the place of residence of the winner within 30 days. After this, the tax authority will give the payer a notice of tax payment and give 30 days to repay.

If after 30 days you do not pay, you may be subject to administrative liability. The violation falls under Part 10 of Art. 13.6 “Non-payment or incomplete payment of the amount of tax, fee (duty), customs payment” of the Code of Administrative Offenses of the Republic of Belarus. You may receive a fine of two to four basic units or administrative arrest. Protocols on administrative liability are drawn up by tax authorities and, in case of non-payment of the fee, are sent to court.

Taxation in case of sale of a won car

And here a tax on income from the sale of property owned for less than three years arises. Such income is taxed in full minus the property deduction provided for by law. The rate for a resident is also 13%, for a non-resident – ​​30%.

The sale is subject to mandatory declaration with the calculation and payment of tax . The deadlines for filing and paying taxes are the same as when receiving winnings.

If the winning and sale took place in the same year, then when filling out, two types of sources of income are indicated. If the years of receipt and sale of the prize are different, then the declaration is submitted for those tax periods in which the income was received.

When calculating the tax on the sale of a car, a tax deduction is applied for the so-called other property; it amounts to a maximum of 250,000 rubles, Art. 220 Tax Code of the Russian Federation.

The tax calculation for the sale of our example UAZ car will be as follows:

(688,410 rubles – 250,000 rubles) * 13% = 56,993 rubles.

Thus, if you decide to immediately sell the prize, then the taxes will be:

• 89493+56993=146486 rubles at a tax rate of 13%;
• 240944+56993=297937 when receiving an advertising prize;
• 206523+131523=338046 for non-residents at a rate of 30%.

When receiving a prize from a promotion and its subsequent sale, the tax will reach almost half the value of the property, as for a non-resident.

If I win two prizes worth 120 rubles, do I have to pay tax?

There are certain nuances here. According to the law, prizes or winnings worth up to 111 rubles, but received from one source during the year, are not taxed.

If you win several prizes in a row (as in the case of Catherine from the previous material) in one promotional game, then their value is summed up.

If you play various advertising games throughout the year and all your prizes do not exceed the value of 111 rubles, you do not need to pay anything.

No. Only from excess. For example, if the winnings amounted to 200 Belarusian rubles, tax must be paid on the difference between 200 Belarusian rubles and 111 Belarusian rubles, i.e. 89 Belarusian rubles.

Declaration

According to Art. 228 of the Tax Code of the Russian Federation, in the event of a property gain, its recipient is obliged to submit a 3-NDFL declaration to the tax office at the place of registration. The report must be submitted by April 30 of the year following the year in which the prize was received , art. 229 Tax Code of the Russian Federation. If the deadline for filing a declaration is violated, penalties are applied in the amount of 5% for each month of delay of the tax amount, but not more than 30% of the calculated amount and not less than 1000 rubles, Art. 119 of the Tax Code of the Russian Federation.

For filling:

1. The declaration is downloaded from publicly available resources on the Internet and filled out either manually or computer-aided.
2. They receive paper sheets from the tax office, the inspector on duty will select exactly those sheets that are filled out in this case, filled out manually in block letters.
3. Fill out in the program “3 Personal Income Tax Declaration”. It is located on the tax website in the “Software” section.
4. Fill out the report in the “Taxpayer’s Personal Account” on the Federal Tax Service website; there are hints everywhere on this resource, which is very convenient for filling it out correctly.

In the first three cases, the declaration is printed and submitted either personally by the taxpayer to the tax office, or by mail, in a valuable letter with a list of the contents.

In the latter case - electronic submission of reports, using a key, without a personal visit.

The declaration contains information about the declarant and information about all income received from various sources of payments, separately by type of income and tax rates.

Sanctions for non-payment

Since payment of tax for a won car is mandatory, evasion is punishable by law.

As for the sanctions applied, there may be several options:

1. Collection from 20% to 40% of the tax amount. The amount of the fine depends on whether the evasion was intentional or not. This is proven in court. As a rule, intentional non-payment is easy to prove, so the fine will be maximum.
2. Penalties for non-payment are accrued daily from the next day when payment should have been received, that is, from July 16. Despite the fact that their amount is not significant, a large amount of money accumulates over a long period.
3. Even if the fee has been paid, if a declaration is not filed, you may be fined. The fact is that for its absence, penalties in the amount of 5% of the duty are charged monthly.

In addition to penalties, in case of prolonged non-payment or debt of a large amount, tax authorities may seize the debtor’s accounts or transfer information about this to the person’s place of work. In the second case, money will be paid to the state from the citizen’s salary.

If the debt is over 300,000 rubles and continues to grow, then a decision may be made to ban travel abroad, confiscate property to pay off the debt, as well as a court decision on arrest for up to one year.

Failure to submit a declaration implies liability under Article 119 of the Tax Code.

Payment Methods

The tax has been calculated, the declaration has been submitted, payment is due . It is made before July 15 of the year following the year in which the income was received, Art. 227, clause 6. The payment details must be filled in absolutely accurately - this will prevent the amount paid from being included in unclear payments and the accrual of penalties. It is better to take all the details or a receipt to the Federal Tax Service at your place of residence.

On the website of the tax authority in your region there is a service “Payment of taxes for individuals”, which will help you draw up a correct receipt or payment order for personal income tax payment.

Payments can be made as follows:

1. Apply with a receipt to any bank branch that accepts payments from the public. Operators will help you make a payment through an ATM or carry out the operation themselves.
2. Electronically – by bank card transfer.

You may be interested in reading our materials on the following topics:

• Transport taxes - benefits, calculation procedure, amount depending on capacity and region, features of receiving notifications and methods of payment.
• Calculation and payment of tax on old cars, trucks, motorcycles and electric vehicles.

How to determine the tax on a won car?

Winnings are not always money. In some cases, special lucky winners are given the keys to new cars. However, the joy of such an acquisition may upset tax payments.

Depending on the type of lottery, they can be 13% or 35%. The law obliges lottery organizers to notify winners of the need to pay the tax amount.

If the lottery is not a promotional event, then the tax is 13%.

For example, if you win a car worth 2 million, then you must contribute 260 thousand to the budget. If the event was a promotional game, then you will have to pay 700 thousand for the same car.

If you don’t have that kind of money, you can sell your winnings - the law does not prohibit this . In this case, you will be able to receive this amount minus tax contributions.

If the lottery organizer did not inform you or you do not know what the tax is if you win a car, you can contact an independent appraiser.

The data obtained is necessary to fill out a declaration of income received. Keep in mind that you should also contact such an expert if you think that the organizers have inflated the cost of the car you won.

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State lotteries are held to support national programs and public initiatives in the field of sports, culture, health, etc. Funding is received not only from the sale of lottery tickets, but also from taxes on winnings paid by the winners. We will talk about tax rates in different countries in our article today.

Tax on lottery winnings in the USA

Photo: emaze.com
US lotteries have some of the largest jackpots in the world. And with taxation on winnings, everything is quite complicated. According to US law, lottery winnings are regarded as a form of additional income. When receiving a cash prize, a lottery participant pays two types of taxes: federal income tax and state income tax where the winner is a resident.

The federal income tax is progressive - the rate depends on the amount of profit (winnings), and even on who files the return (an individual (without a spouse and children), a married couple together or each spouse separately, etc.).

Marginal tax rates in 2015 (taking into account the fact that only one individual declares income)

Rate, % Taxable income, dollars 10 0 - 9,225 15 9,226 - 37,450 25 37,451 - 90,750 28 90,751 - 189,300 33 189,301 - 411,500 35 411,501 - 413,200 39, 6 413 201 +

Not all areas have a state tax on lottery winnings. For example, residents of California, Florida, South Dakota, Tennessee, Texas, Delaware, Wyoming and other states do not pay such a tax. But in the state of New York it is the highest - 8.82%, and the city tax is additionally added to it - 3.876 and 1.323% (if the winning lottery tickets were purchased in the cities of New York and Yonkers, respectively). The second highest tax rate is Maryland - 8.75%, followed by Oregon - 8%, Wisconsin - 7.75%. The lowest rate is in New Jersey - residents of the state pay 3% of their lottery winnings to the treasury.

Thus, having received a multimillion-dollar jackpot in an American lottery, the winner will have to pay almost half of the amount as tax.

In neighboring Canada, lottery winnings are not taxed. But if a US citizen decides to try his luck in the Canadian lottery (or any other national lottery), and wins a large amount, then he must declare income in his country without fail.

Taxation of lottery winnings in European countries

Photo: moultonschool.co.uk

Residents of the UK, France, Austria, Finland, Germany, Belarus and Ireland receive lottery winnings as a lump sum and do not have to worry about paying taxes on their winnings because there are no taxes in these countries. Other countries have their own tax procedures.

Since 2013, the Greek government has introduced new tax rates: lottery winnings up to 100 euros are not subject to taxation, from 101 to 500 euros - 15%. And for amounts over 500 euros, the winners will have to pay 20% to the country's treasury. Before the innovation, there was a single rate - 10% on winnings from 1 euro.

Almost simultaneously with Greece, changes affected the tax legislation of Portugal. Residents of the country who win more than 5,000 euros pay 20% to the treasury.

In Romania, the lottery tax is 25%, winners from Poland and Bulgaria pay a rate of 10%, and from Italy - 6% (the amount of the lottery winnings must exceed 500 euros). In Denmark, winnings over 200 kroner are taxed at 15%. If the winnings in the Spanish lottery are above 2,500 euros, then the state obliges you to pay a tax of 20%. According to the tax code of Ukraine, winners contribute 15% of their winnings to the state budget.

Residents of Switzerland paid the highest tax on lottery winnings - 35%, but in 2013 the government decided to mark this type of tax.

Taxation of lottery winnings in Russia

Having won state Russian lotteries, the winner independently pays tax at a rate of 13% on any winning amount. If the winnings are in kind (for example, in the Russian Lotto or the Housing Lottery), then it is also subject to taxation. The declaration must be submitted by April 30 of the year following the reporting year.

But for non-residents of the Russian Federation, the tax on winnings is 30%. Let us remind you that to purchase lotteries on the website www.stoloto.ru you will need a SIM card with the number of a Russian, Belarusian, Kazakh, Tajik, Moldavian or Ukrainian mobile operator to register and receive all the necessary information.

In which countries is there no tax on winnings?

We have already mentioned a number of such countries above. In what other countries do lucky people not have to pay part of their winnings in taxes?

The history of Japanese lotteries can be traced back to the 17th century. But the most organized national lotteries appeared in the country since 1945. At that time, the Japanese government began distributing lottery tickets - Takarakuji (which means "luck in the lottery"). Today, the country's most famous lottery is Jumbo, with the largest jackpots in Asia. The lottery winner receives his winnings in a lump sum without paying tax costs.

All Turkish lotteries are organized and operated by Milli Piyango, a company founded in 1939. The largest winnings to date - more than 24 million Turkish liras - were shared between two winners. Cash prizes are not subject to taxes in the country.

Also, Australian lottery winners do not pay tax on their winnings.

If a resident of a country decides to play a foreign lottery, then according to an international treaty on the avoidance of double taxation (if one is concluded between states), the lucky winner needs to pay tax on the winnings once - to the state where the lottery is organized. If there is no bilateral agreement, then the tax on winnings is paid twice - according to the laws of the two states.

Considering the above nuances of taxation and complexity, for example, if you purchase a foreign lottery ticket from an intermediary, then if you win, the selling company may take an additional commission, it is more convenient and profitable for Russians to play state lotteries organized in our country. And the choice is quite large - draw, bingo, fast, instant lotteries. Million-dollar super prizes are played out frequently, and there will be no difficulties with the issue of taxation of winnings.

Play and win state Russian lotteries!

In recent years, we can say that various lotteries, competitions and prize draws have flourished. First of all, this is due to the simultaneous oversaturation of the goods market and a decrease in purchasing power. And all drawings, lotteries and promotions are aimed at increasing profits. But the common man is attracted by bright, beautiful advertising with the cherished words “FREE”, “PRIZE”, “WIN”, “GIFT” and he does not think about what consequences of luck can await him. Of course, everyone dreams of winning a beautiful, new, modern car. This dream is put into our heads every day by the media, starting with the first capital programs - the “Field of Miracles” show, which, by the way, is still thriving and continues to give expensive gifts. But no one wondered how much taxes the winners of this program paid to the state treasury? How many winners knew what a “win tax” was and how they dealt with such a sudden financial burden as a tax?