Winnings tax
so, for any winnings of money or any property, all citizens are obliged to pay personal income tax, which is called personal income tax. When calculating its value, as well as determining the procedure for its payment, the source of income and its size are taken into account. This data will affect the, on whose shoulders the tax liability will fall: organizer or citizen. All the most important nuances are set out in the Letter of the Ministry of Finance from 11.04.2018 № 03-04-07/23939.
The main thing is the amount of income, gambling winnings, on the totalizer, in the bookmaker's office, in the lottery.
| Amount of income | Who pays | How are they paid | Payment amount |
| Greater than or equal 15 000 rubles | Tax agents: operators, lottery distributors, game organizers | Reducing the size of the win | 13 % or 35 % (cm. below - types of lotteries) |
| Less 15 000, but more 4000 rubles | Individuals, winners | On my own | 13 % from the amount, exceeding 4000 |
| Less 4000 rubles | Tax free | — |
To find out, what is the tax on lottery winnings 2020, must be considered, what type was the lottery:
- State lottery - the rate will be 13 %.
- Winnings, promotion prize - bet 35 %, if the amount is more 4000 rubles.
IMPORTANT!
If a citizen has received small winnings several times during the year, and their amount exceeded 4000, he will have to pay tax on the excess amount, and independently.
There is also a nuance regarding the taxation of gambling winnings.: sum, which will have to pay tax, is the difference between income and rate, made by the player.
