Lottery tax

When a betting company is a tax agent

The main interest of the players is related to, what deposits are taken into account when paying: all deposits, made before ordering funds, or just the last deposit.

In a situation, when there were several deposits between withdrawals, bookmakerwhen calculating taxcanconsistently take into accountall these deposits. for instance:

Calculate tax:

If the player has made one deposit and orders several payments, then the interactive bet will be deducted only on the first withdrawal. The next withdrawal will already be taxed in full - 13% from the whole amount.

If the deposit exceeds the withdrawal (the interactive bet amount exceeds the payout amount), then the tax will not be withheld. And the subsequent withdrawal of funds will be taxed in full (when, if there was no more deposit before it).

for instance, player enters 35 thousand. rubles, deduces 16 thousand. rubles, tax is not debited (16000 — 35000 - there is nothing to tax). But if after that the player wants to withdraw more 19 thousand. rubles, then the tax will be calculated from all 19 thousand. rubles (2470 rubles)! Accordingly, the player will receive 16 530 rubles.

note, that the player has withdrawn the amount in two operations, equal to the deposit, and paid tax! It is better to try to withdraw less often, but more, to make the deduction more efficient. If in the example above the player orders the same amount for one payout, then the math will be different:

It is important to understand, what period, during which money is in the account, irrelevant

Upon payment of winnings, tax is calculated regardless of whether, how long is the money on the account in the bookmaker

It is important to understand, what period, during which money is in the account, irrelevant. Upon payment of winnings, tax is calculated regardless of whether, how long is the money on the account in the bookmaker

Example: player enters 30 thousand. rubles, makes bets, and on account, depending on the outcome of the bet, appears 40 thousand. rubles. If the player does not withdraw this money within a year, not for several years, then you do not need to declare anything. Bookmakers will not withhold or deduct tax, until the player requests money for withdrawal.

“That, what's on the balance sheet, no need to declare, because the player declares his income, and income in relation to rates is, what is displayed as a win. Then, what's on the bill, - not income yet, - explains Davydov. - And that, what the player withdraws from his account after losses, will still be considered his income ".

Australia: freedom for players

Australia's betting business taxation system is considered one of the fairest, This is largely why the market on the continental island is developing at an impressive pace. Considering this, leading bookmakers start working here under their own brand. In particular, this was announced in January by William Hill. so, bookmaker and lottery winnings are not taxed, since the state classifies them as income, obtained by chance. The player can win today, tomorrow - lose. The exception is those games, which are not a hobby, by type of professional activity. for instance, contests for the performance of a particular work with prizes. However, this has nothing to do with bookmaking. For the bookmakers themselves, there are several types of taxes - on revenue and on the player's winnings. I.e, if the player wins the bet - he pays nothing, if the bookmaker pays depending on the amount. Its useful to note, that according to official statistics, it is the Australians who make the largest bets and lose the largest amounts to bookmakers annually.

The bookmaker's client calculates the tax on his own if he wins with 4 thousand. to 15 thousand. rubles

If the win (output) is from 4 thousand. to less 15 thousand. rubles, then the bookmaker does not withhold tax, and the client must calculate it himself. It is necessary to summarize ALL such payments in ALL offices and pay tax from the resulting amount.

If the amount of money won is less 4 thousand. rubles, that is, the totality of the player's winnings for the year is less than this amount, you don't need to pay tax.

Moreover, the sum in 4 thousand. rubles - a kind of tax relief. These 4 thousand. rubles can be deducted ONCE a year from the TOTAL amount of your winnings for the year in ALL bookmakers, on which bookmakers did not withhold tax.

for instance, if the bookmaker's client wins 10 thousand. rubles and until that moment did not use the privilege, he has the right to reduce this amount by 4 thousand. rubles. In this case, the BC client will pay tax on 6 thousand. rubles. For subsequent winnings less 15 thousand. rubles he will have to pay tax on the entire amount of payment.

At the same time, the question of the procedure for calculating the base for winnings less than 15 thousand. rubles by the player himself is still open. The Ministry of Finance has not yet given official explanations. Although the First SRO believes, that the player has the right to reduce the amount of his winnings by the amount of the bet.

“There is no clarification from the Ministry of Finance about, how clients of betting companies independently calculate their tax payments. If they were clearly allowed to reduce these amounts or accrue them on an accrual basis, I think, that most of the questions about self-paying taxes would be removed. Because for the year the tax base, which the player may have, insignificant ", - says Oleg Davydov.

It turns out, what's the rule about, that the rate is taken into account when calculating the tax base, acts only then, when the win equal to orexceeds15 thousand. rubles and the bookmaker acts as a tax agent. If the withdrawal amount is less 15 thousand. rubles, the duty to calculate the tax lies with the player. Ministry of Finance assumes, that the player cannot take into account the amount of input and pays tax on the full amount of the win (or subtracts from it 4 thousand. rubles, but only once).

Wherein, according to the executive director of the First SRO, The Ministry of Finance can provide explanations of tax legislation to individuals, Furthermore, the tax department of the department must do this. You can contact, but how meaningful the answer will be is hard to say, he notes.

"Rating of bookmakers": this topic concerns players directly, but there is no progress on it. We invite players to write requests to the Ministry of Finance of the Russian Federation. maybe, a large number of requests from players will push the ministry to revise the law.

General recommendation from the First SRO: write messages in understandable, literate Russian, avoid harsh statements, avoid foul language.

It is advisable, if possible, to refer to the norms of legislation. The message must be specific and straightforward.

The appeal cannot be anonymous: you need to indicate the full name of the person, which submits the appeal, Contact details (phone and address), the appeal must be signed and dated. Applications can be submitted through the website of the Ministry of Finance, using a special service in electronic form: https://www.minfin.ru/ru/appeal/, or on paper, in person or by mail. If the request contains a request to provide an answer in electronic form, then you should provide an email address.

Won the lottery - pay 13%, won in a promotion - pay 35%

Currently, the tax on lottery winnings in Russia is 13%. This is written in 23 head of the NKRF. Namely, it says the following

A tax in the amount 35% pay in case ...

I.e…

• if you won the regular lottery, you pay for it 13%. Won a million, salaries 130 000 rubles. Won two million - 260 000 rub. etc.
• if you won a draw in a TV show, in store promotions, in a magazine quiz or the like., - you pay 35% from a cash prize or 35% of the market value of the prize.

So, eg, resident of Sochi, who won the largest prize in the history of Russian lotteries in the amount of 364,6 million rubles will have to pay more than 47 million in personal income tax.

State taxes

In addition to federal taxes, your winnings may also be subject to local taxes

Important to remember, what tax, charged from your prize, depends not only on the state, but also on your individual circumstances

The following table shows the retention rate for each participating jurisdiction, and also the threshold, when prizes begin to be taxed at the state level.

Choose again: 13 or 35?

The entire tax collection system with 2020 years is undergoing changes: old laws are corrected and canceled, new. Many citizens are interested in the question of winnings.

The fact, what until then, while the gain is small, rarely will anyone think about paying personal income tax. But everything changes, if the prize becomes substantial and valuable.

In accordance with this law, any citizen, drawer, must pay duty on his winnings. Its useful to note, that the country does not have an unambiguous tax base. In this case, it will be fair to note, that tax duties on winnings are equal to income tax. therefore, upon maturity, you have to understand:

• tax rate figure is 13% of the winnings;
• only those prizes are not taxed, which are received in the course of an advertising campaign of any organization.

Interesting information! Russian legislation is democratic for gambling lovers. For instance, in USA, instead of our 13%, pay as much to the state treasury 50% from the prize figure.

There is a duty on winnings in the Russian Federation, equal 35% of the prize amount. She must be paid then, when a citizen wins a game show, magazine action, etc.. that is, in the event, the purpose of which is to advertise a product or service.

1. If the victory took place in a regular lottery - payment to the state 13%.
2. If the victory took place on a TV show, in any promotion, quiz, etc. - the duty will be equal 35% from the monetary gain, or 35% of the market price of the prize received (car, apartment, etc.).

We remind, that even if you thoroughly study all the data, publicly available, this will not replace the experience of professional lawyers! To get a detailed free consultation and to solve your question as reliably as possible, you can contact the specialists through the online form.