Renting out an apartment: since September 2026, the tax office sees every transfer

Regular transfers to a card for rent haven't gone unnoticed for a while - banks are already required to flag suspicious transactions. Since September 1, 2026, oversight has tightened further: Russia's financial monitoring service (Rosfinmonitoring) has direct access to transfer data through the Fast Payment System and Mir cards. Here's what this means for anyone renting out a property informally, and the legal ways to pay less.

What changed on September 1, 2026

Under a law signed in late 2025, since September 1, 2026, Rosfinmonitoring has been able to request transfer data directly from the National Payment Card System - covering the Fast Payment System and Mir cards - without going through the servicing bank each time. This has sped up and simplified spotting recurring payments that look like income rather than a one-off transfer between acquaintances.

What a suspicious payment looks like from the outside

Monthly transfers of the same or a similar amount, from the same person, on the same date, while the owner holds several properties - that's a pattern banking and tax algorithms already know how to spot. Proving rental income from transfers alone is formally difficult, but it's usually enough to trigger a review and a request for an explanation.

Why it pays to sort this out before a review, not after

The tax authority typically doesn't send a demand right after the first suspicious transfer - it waits until it has built a case covering one to three years. By then, the tax itself is the smaller part of the problem: penalties and fines can multiply the original debt several times over. Challenging such a demand in court is difficult precisely because the tax authority already holds account statements covering a long period by the time it goes to court.

What tax regime is available for renting out a property

An owner has several legal ways to lower the tax burden compared to the standard 13% personal income tax: a rental patent, priced by region and property size; self-employed status, taxed at 4% on income from individuals under the professional income tax; or registering as a sole proprietor under the simplified tax system, at 6% of income. The right choice depends on the rent amount, the number of properties, and whether the tenant is an individual or a company.

What to consider when buying a property you plan to rent out

If a property was used for commercial purposes - for example, officially rented out under sole-proprietor status - that can affect the tax on a later sale, applying to the full sale amount instead of the usual ownership-period exemption. It's worth deciding in advance whose name to buy under - an individual, a self-employed person, or a legal entity - if renting it out long-term is the plan.

How to legalize renting out an apartment

• Choose a tax regime - a patent, self-employed status, or a sole proprietorship under the simplified system - based on the rent amount and number of properties.
• Sign a written lease stating the real payment amount, not a verbal agreement.
• If you pay tax as an individual without special status, file a 3-NDFL declaration every year listing the rental income received.
• Don't assume transfers through the Fast Payment System or to a personal card will go unnoticed - since September 2026, that's no longer true.
• If you've been renting informally, get advice now - legalizing the income today costs less than paying tax, penalties and a fine after a review.

Want to legalize renting out your apartment

Describe the situation by phone - we will tell you which tax regime fits you and help arrange the rental officially.

8 909 440-80-80

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