Lotto winnings tax

An example of calculating personal income tax

As Ms Lepshchikova told, to 1 January of this year, bookmakers calculated personal income tax for each player on an accrual basis for the tax period (year). That is, if the player has withheld the amount of personal income tax from the winnings during the tax period, but throughout the year he continued to bet and receive winnings, then when calculating personal income tax for the tax period, the bookmaker summed up all the winnings received, deducted from them all received rates and calculated personal income tax from the amount received, taking into account the previously withheld tax.

Now being specified, what, as mentioned above, only bet amount, являющейся условием конкретного пари, on which the prize fell, to be deducted from the winnings in order to determine the tax base.

PL lawyer gives an example. Let's admit, клиент БК сделал ставку: entered the bookmaker's cashier 1 thousand. rubles. Then the client made two bets with the price of each 500 rubles. As a result, the client won only on the results of one bet, the winning amount was 15 600 rubles.

"To 1 January, the bookmaker would calculate the taxable base as: winning amount (15 600) - bet size (1 thousand

rubles) = 14 600 rubles (assuming, that the client made only these two bets for the entire reporting period). Сейчас же с 1 january 2018 the calculation should look like this: winning amount (15 600) - price of money (500 rubles) = 15 100 rubles ", - Mrs. Lepshchikova drew attention

According to the lawyer, since the amount of the winnings in the example exceeds 15 thousand. rubles, then the bookmaker as a tax agent is obliged to withhold personal income tax, respectively, total amount 1 963 ruble (13% from winning in 15 100 rubles) withheld and transferred to the budget of the Russian Federation.

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