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The owner, selling the apartment pays taxes on the income from its sale.
The following calculator can help you determine the exact amount of income tax on the sale of your apartment:
The amount of taxes can be reduced to 0 if the seller owned the property more than 5 years ( or 3 years in particular cases ). If the property tenure is less than this period the seller can deduce taxable amount by 1000000 rubles. Or as an alternative taxpayer is entitled to reduce the amount of the taxable income by the amount she actually spent for the property obtaining.
The tax rate is 13% for tax resident and 30% for non-resident. You become tax resident after 183 days living in Russia during the year.