These changes aim to tighten regulations, improve the energy efficiency of properties, and establish a fairer tax system.
📋 Unified Rental Declaration
Previously:
Property owners registered their rentals at the local level. Different regions had different rules.
What Will Change:
Starting in 2025, a unified national platform will be launched for filing rental declarations. You will now be able to register your property in one place, regardless of the region.
Example: Anna will no longer need to register her apartment separately in each city where she wants to rent it out. Everything will be done through a single platform.
🌍 Energy Efficiency of Properties
Previously:
Tourist rentals were not regulated for energy efficiency. Owners could rent out homes and apartments with low energy efficiency ratings, such as “F.”
What Will Change:
• From 2025, properties with an energy efficiency rating below “E” will be banned from being rented out.
• From 2034, this ban will extend to properties with a “D” rating.
Example: Ivan, the owner of a home with an “F” rating, will need to insulate the house or improve its energy efficiency; otherwise, he won’t be able to rent it to tourists.
💰 Taxes on Resale
Previously:
Capital gains on property sales were calculated without accounting for depreciation (the decrease in property value), which reduced the tax burden.
What Will Change:
From 2025, depreciation will be included in the calculation of capital gains, increasing the tax.
Example: Maria, selling her apartment after 10 years of renting, will pay a higher tax because the written-off depreciation will now be factored into the calculation.
🏢 Exemptions for Certain Properties
Previously:
All types of properties were subject to capital gains tax without exceptions.
What Will Change:
From 2025, the following will be exempt from capital gains tax:
• Student residences,
• Residences for the elderly,
• Tourist residences.
Example: Dmitry, the owner of a student residence, will be able to sell it without paying capital gains tax.
📉 Tax Deductions
Previously:
• Unfurnished rentals: 30% of income was deductible.
• Furnished rentals: 50% of income was deductible.
What Will Change:
From 2025, the tax deduction for unfurnished rentals will increase to 50%, aligning the conditions for both types of rentals.
Example: Ekaterina, who owns two apartments (one furnished, the other unfurnished), will now receive the same tax deduction for both.
🏛 Control by Local Authorities
Previously:
Local authorities imposed various restrictions that were not always easy to track.
What Will Change:
The national platform will integrate local regulations. For example, if Paris has a restriction limiting rentals to 120 days per year, this will automatically be taken into account during registration.
Advantages and Challenges of the New Rules
✅ Advantages:
• Simplified rental declaration through a unified platform.
• Increased availability of housing by encouraging unfurnished rentals.
• Environmental protection through stricter energy efficiency requirements.
⚠️ Challenges for Owners:
• Higher taxes on resale due to the inclusion of depreciation.
• The need to modernize properties with low energy efficiency.
How to Prepare for the Changes?
1. Check the energy efficiency rating of your property.
2. Register on the new platform at the beginning of 2025.
3. Recalculate taxes on property sales based on the new rules.
4. Consider renting out unfurnished housing to increase your income.
These changes aim to create a more transparent rental market, but it’s essential for owners to prepare in advance to avoid unexpected challenges.
📞 Contact us for more information!
📋 Unified Rental Declaration
Previously:
Property owners registered their rentals at the local level. Different regions had different rules.
What Will Change:
Starting in 2025, a unified national platform will be launched for filing rental declarations. You will now be able to register your property in one place, regardless of the region.
Example: Anna will no longer need to register her apartment separately in each city where she wants to rent it out. Everything will be done through a single platform.
🌍 Energy Efficiency of Properties
Previously:
Tourist rentals were not regulated for energy efficiency. Owners could rent out homes and apartments with low energy efficiency ratings, such as “F.”
What Will Change:
• From 2025, properties with an energy efficiency rating below “E” will be banned from being rented out.
• From 2034, this ban will extend to properties with a “D” rating.
Example: Ivan, the owner of a home with an “F” rating, will need to insulate the house or improve its energy efficiency; otherwise, he won’t be able to rent it to tourists.
💰 Taxes on Resale
Previously:
Capital gains on property sales were calculated without accounting for depreciation (the decrease in property value), which reduced the tax burden.
What Will Change:
From 2025, depreciation will be included in the calculation of capital gains, increasing the tax.
Example: Maria, selling her apartment after 10 years of renting, will pay a higher tax because the written-off depreciation will now be factored into the calculation.
🏢 Exemptions for Certain Properties
Previously:
All types of properties were subject to capital gains tax without exceptions.
What Will Change:
From 2025, the following will be exempt from capital gains tax:
• Student residences,
• Residences for the elderly,
• Tourist residences.
Example: Dmitry, the owner of a student residence, will be able to sell it without paying capital gains tax.
📉 Tax Deductions
Previously:
• Unfurnished rentals: 30% of income was deductible.
• Furnished rentals: 50% of income was deductible.
What Will Change:
From 2025, the tax deduction for unfurnished rentals will increase to 50%, aligning the conditions for both types of rentals.
Example: Ekaterina, who owns two apartments (one furnished, the other unfurnished), will now receive the same tax deduction for both.
🏛 Control by Local Authorities
Previously:
Local authorities imposed various restrictions that were not always easy to track.
What Will Change:
The national platform will integrate local regulations. For example, if Paris has a restriction limiting rentals to 120 days per year, this will automatically be taken into account during registration.
Advantages and Challenges of the New Rules
✅ Advantages:
• Simplified rental declaration through a unified platform.
• Increased availability of housing by encouraging unfurnished rentals.
• Environmental protection through stricter energy efficiency requirements.
⚠️ Challenges for Owners:
• Higher taxes on resale due to the inclusion of depreciation.
• The need to modernize properties with low energy efficiency.
How to Prepare for the Changes?
1. Check the energy efficiency rating of your property.
2. Register on the new platform at the beginning of 2025.
3. Recalculate taxes on property sales based on the new rules.
4. Consider renting out unfurnished housing to increase your income.
These changes aim to create a more transparent rental market, but it’s essential for owners to prepare in advance to avoid unexpected challenges.
📞 Contact us for more information!