Is it necessary to file 3‑NDFL if an exchange agreement is concluded?

The exchange agreement is drawn up indicating the data of the parties and the exchanged objects, and is submitted to Rosreestr for registration of ownership.

According to the law, tax payment when exchanging an apartment is carried out in the same way as when registering a sale and purchase (the value specified in the contract or the market value of the objects is taken; if there is an additional payment, the amount is added). If there is an additional payment, it is indicated in rubles. It is possible to register the agreement with a notary, but this is not mandatory.

Tax is withheld at 13% of the amount for residents and 30% for non-residents. The declaration must be made by April 30 and the amounts must be paid by July 15 in the year following the year in which the transaction was registered.

Home exchange transaction

Apartment exchange is a transaction during which 2 owners exchange objects. Unlike a sale, there is no provision for receiving funds. Sometimes there may be an additional payment if the difference in apartment prices is significant.

It is formalized in the standard way as a purchase and sale. Involves the exchange of objects of secondary housing only.

Previously, this procedure was common, since during the Soviet Union it was impossible to sell housing. Then, gradually, such transactions began to fade into the background - many considered the sale of an apartment and the subsequent purchase to be more universal.

Legislative side

The exchange of real estate at the legislative level is regulated by the Civil Code of the Russian Federation. The provisions of Chapter 30 regulate all issues arising during the exchange of housing.

Article No. 567 of the Civil Code of the Russian Federation regulates the exchange of apartments of unequal value. Such an exchange of goods is equivalent to a purchase and sale, which entails the accrual of taxes on the amount of the surcharge.

The object of the transaction can be not only the whole apartment, but also part of it. For example, a room can be exchanged for an apartment and vice versa.

Tax payment terms

The Tax Code does not provide for separate conditions for paying taxes for exchange agreements. The Civil Code also does not detail the concept. But in one of the articles you can find a mention that the exchange is equivalent to a standard purchase and sale transaction.

In an exchange transaction, each party acts as both a seller and a buyer, so their rights and obligations will be the same.

Housing tenure

It is legally determined that if the property was acquired before 2016, then the tax is paid when it was owned for less than 3 years. But if you purchased your home after 2021, you will have to remain the owner of the property for at least 5 years.

If apartments are exchanged without additional payment, then you do not have to pay tax.

If there are several owners, the amount of tax and the need to pay it will be distributed for each separately.

Exchange with surcharge

If an apartment is exchanged with an additional payment (one of the participants in the transaction receives an additional amount of money, in addition to the new property), then the amount received is included in the tax mass - a fee must also be paid from it.

The exchange agreement specifies which property was received and what amount.

To calculate the tax, the cost of the apartment is taken (market value, unless otherwise specified in the contract), and an additional payment is added. The parties transfer the additional payment in the standard manner as when purchasing an apartment.

Amount of income under an apartment exchange agreement

So, you need to determine the amount of income received if the apartment was in your ownership for less than 3 or 5 years at the time of its transfer to the new owner. This is necessary to calculate taxable income and fill out the 3-NDFL declaration.

The amount of income received under an apartment exchange agreement is equal to the cost of the apartment RECEIVED in exchange. There are several options here:

1. The apartments are recognized as equivalent and their cost is established by agreement .
2. The apartments are recognized as equivalent and their value is not included in the contract .
3. Your apartment is more expensive than the apartment received in exchange. That's why you get extra pay.
4. Your apartment is cheaper than the apartment received in exchange. That's why you pay extra.

Attention! If your apartment was received into ownership after January 1, 2021, then taxable income is considered to be one, but the GREATEST amount:

• or the amount of income that you calculated yourself (for example, based on the cost of the apartment specified in the exchange agreement);
• or 70% of the cadastral value of your apartment.

If you received ownership of your apartment before January 1, 2016, then taxable income is considered the amount that you calculated yourself. The cadastral value of the apartment does not matter.

Equal exchange: the cost of apartments is specified in the exchange agreement

In this situation, your income is considered to be the price of the apartment indicated in the contract. It must be reflected in the 3-NDFL declaration. Based on it, taxable income is calculated. But if this amount is less than 70% of the cadastral value of the apartment, then 70% of the cadastral price is considered income (for apartments received after January 1, 2021).

Example An apartment was purchased in 2021. It is exchanged for another apartment of equal value. According to the exchange agreement, the apartments are valued at 2,300,000 rubles. At the time of exchange, the apartment has been owned for less than 5 years.

Situation 1 The cadastral value of the apartment is 1,850,000 rubles. In this situation, your income is the cost of the apartment that is indicated in the exchange agreement - 2,300,000 rubles.

Situation 2 The cadastral value of the apartment is RUB 4,250,000. 70% of the cadastral value will be: 4,250,000 x 70% = 2,975,000 rubles.

In this situation, your income is the largest amount. This is 70% of the cadastral value of the exchanged apartment - 2,975,000 rubles.

Equal exchange: there is no cost of apartments in the exchange agreement

In this situation, the value of the apartments at the time of exchange must be determined by an independent appraiser. Based on the Valuation Report, which indicates the price of the apartment being exchanged, you must determine the amount of income received. You need to pay for the appraiser's services yourself.

The cost of the apartment indicated in the Independent Valuation Report must be reflected in the 3-NDFL declaration. Based on it, taxable income is calculated. But if this amount is less than 70% of the cadastral value of the apartment, then 70% of the cadastral price is considered income (for apartments received after January 1, 2016).

Example An apartment was purchased in 2021. It is exchanged for another apartment of equal value. At the time of exchange, the apartment has been owned for less than 5 years. The exchange agreement does not include the cost of apartments. According to the Independent Assessment Act, it amounted to RUB 2,450,000 on the day of exchange.

Situation 1 The cadastral value of the apartment is 1,850,000 rubles. In this situation, your income is the cost of the apartment, which is indicated in the Independent Valuation Report - 2,450,000 rubles.

Situation 2 The cadastral value of the apartment is RUB 4,300,000. 70% of the cadastral value will be: 4,300,000 x 70% = 3,010,000 rubles.

In this situation, your income is the largest amount. This is 70% of the cadastral value of the exchanged apartment - 3,010,000 rubles.

Unequal exchange: your apartment is more expensive

The contract may stipulate that the cost of your apartment is greater than the one you receive. In this situation, the new owner of your apartment (buyer) must make an additional payment. Your income will be considered the cost of the apartment under the contract plus the amount of the additional payment received.

The general rule also applies here, which applies to apartments received after January 1, 2021. If the cost of an apartment under an exchange agreement plus an additional payment is less than 70% of the cadastral value of the apartment, then 70% of the cadastral price is considered income.

Example An apartment was purchased in 2021. She exchanges for another apartment. At the time of exchange, the apartment has been owned for less than 5 years.

The exchange is unequal. Your apartment is more expensive than the real estate you receive in return. According to the exchange agreement, the cost of the apartments is 1,890,000 rubles. In this case, the second party is obliged to pay an additional 350,000 rubles under the transaction.

Situation 1 The cadastral value of the apartment is RUB 2,200,000. In this situation, your income is the cost of the apartment that is indicated in the contract plus the amount of the additional payment received. The total amount of income that must be declared will be: 1,890,000 + 350,000 = 2,240,000 rubles.

Situation 2 The cadastral value of the apartment is RUB 4,180,000. 70% of the cadastral value will be: 4,180,000 x 70% = 2,926,000 rubles.

The total amount of your income received under the exchange agreement will be: 1,890,000 + 350,000 = 2,240,000 rubles.

In this situation, your income is the largest amount. This is 70% of the cadastral value of the exchanged apartment - 2,926,000 rubles.

Unequal exchange: your apartment is cheaper

The contract may stipulate that the cost of your apartment is less than the one you receive. In such a situation, you must make an additional payment to the new owner of your apartment (buyer). Your income will be considered the cost of the apartment under the contract. The amount of the additional payment made has no relation to income. Essentially, it is your expense, not your income.

The rule that applies to apartments received after January 1, 2021 also applies here. If the cost of an apartment under an exchange agreement is less than 70% of the cadastral value of the apartment, then 70% of the cadastral price is considered income.

Example An apartment was purchased in 2021. She exchanges for another apartment. At the time of exchange, the apartment has been owned for less than 5 years.

The exchange is unequal. Your apartment is cheaper than the property you receive in return. According to the exchange agreement, the cost of the apartments is 2,750,000 rubles. In this case, you are required to pay an additional 450,000 rubles under the transaction.

Situation 1 The cadastral value of the apartment is RUB 2,320,000. In this situation, your income is the cost of the apartment indicated in the contract. The total amount of income that must be declared is RUB 2,750,000.

Situation 2 The cadastral value of the apartment is RUB 4,180,000. 70% of the cadastral value will be: 4,180,000 x 70% = 2,926,000 rubles.

In this situation, your income is the largest amount. This is 70% of the cadastral value of the exchanged apartment - 2,926,000 rubles.

Decor

After agreeing on the terms of the agreement, the algorithm of actions is as follows:

• enter into a barter agreement;
• transfer the additional payment to the other party;
• submit documents to Rosreestr for re-registration of property rights;
• After completing the re-registration of property rights, receive an extract.

If there was an additional payment, then it is possible to submit documents for a tax deduction. There are no restrictions on the amount of additional payment, so you can get the full amount. If housing is transferred between relatives, the Tax Inspectorate may refuse to pay the deduction.

List of documents

To register the exchange of real estate, homeowners must prepare:

• title documents;

• barter agreement;
• cadastral passport;
• consent of the second spouse if the apartment was purchased during marriage;
• passports;
• a receipt confirming payment of the state fee for registering the transaction;
• application for state registration.

A package of documents is submitted to the Registration Authority, after which a note is made in the State Register about the change of owners of both apartments. Next, you can receive an extract indicating the new owners.

Declaration

The declaration to the Tax Inspectorate must be submitted independently. To do this, the citizen will have to pay a visit to the inspectorate at his place of residence.

Registration of property deduction

When buying and selling residential real estate, Russian residents have the right to apply for a tax deduction. Considering that the exchange transaction includes both a purchase and a sale transaction for each owner, they can claim two types of deductions. But reducing the tax base is possible only if there are real expenses for one side and income for the other.

If the owner receives income from the transaction, he has the right to a deduction in the amount of 1 million rubles.

Due date

Tax must be paid by July 15 of the year in which the declaration is submitted.

The declaration is submitted to the Tax Inspectorate at the place of registration of the taxpayer. You must submit it before 30.04 of the year following the year in which the transaction was carried out. If the apartment has been owned for less than 3 years, then it is mandatory to submit a declaration indicating the object received under the exchange agreement, even if there was no additional payment.

Features and nuances

The main question that worries owners if they exchange apartments is whether it is obligatory to pay tax in such transactions. The issue of taxation of apartment exchange is not regulated in any way separately. Their main feature is that all issues related to paying taxes when exchanging a home are regulated by the same legal norms as purchase and sale transactions.

First of all, the amount of income is determined. It is from this amount that personal income tax is paid. Another important nuance is the period of ownership of real estate. If the person who received the income owned his apartment for less than 3 (5) years before the transaction, he must pay tax. If more, it may be exempt from tax liability.

In the question of whether it is necessary to pay tax when making a transaction under an apartment exchange agreement, the main thing is to determine which of the owners is endowed with tax obligations and which is exempt. Despite all the apparent complexity, it is simple to do. The person who received income from the transaction is obliged to pay personal income tax, provided that he owned his real estate for less than the minimum period before its alienation.

The right to receive a deduction

The tax rate when drawing up an agreement for the exchange of an apartment will be the same as when selling property. Therefore, the right to receive a tax deduction will be the same.

Conditions

If you follow the law, the following property deductions are possible:

1. In the amount of expenses for purchasing housing under an exchange agreement (no more than 2,000,000 rubles).
2. In the amount of income from the alienation of residential premises under an exchange transaction (not more than 1,000,000 rubles).

To qualify for the benefit, you must be a tax resident of the Russian Federation and, in addition, receive income that is subject to taxation at a rate of 13%.

Procedure

To receive a deduction, you must contact the Federal Tax Service at the end of the calendar year (at the beginning of the next year after the exchange transaction was executed). To do this, the tax inspector at the place of registration is provided with:

• statement;
• personal income tax declaration form 3 (can be filled out at the Tax Inspectorate when submitting an application);
• Form 2 of personal income tax – certificates from places of employment about income received, deductions (information for the previous year);
• photocopies of documents confirming the fact of the transaction;
• details of the account to which the deduction will be transferred.

You can submit documents:

• Personally. The advantage is that they will immediately check the correctness of filling. This will reduce the time required for returns and rework.
• By mail. Sent by registered mail with a description of the attachment. Copies must be notarized.

From the date of filing the application, the refund must be paid within 1 month. The law provides for an additional period of 3 months for verification of submitted documents, so you can receive the required amount into your account later.

If the deduction is denied, a notice is sent indicating the reasons.

It will also be possible to receive a tax deduction later from the employer, simply indicating in the application that it is planned to be taken into account as subsequent deductions. Then no salary tax will be collected for some time until the due amount is compensated.

Period of ownership of the apartment transferred in exchange

Income received from the sale or exchange of property that has been in your possession for a long time is not subject to tax. Long term is considered:

• if the apartment was acquired before 2021 - 3 years or more. 3 years is 36 consecutive months;
• if the apartment was acquired in 2021 or later (for example, in 2021 or 2021) - 5 years or more. 5 years is 60 consecutive months.

There are exceptions to this rule. The 3-year period always applies to apartments that were received:

• by inheritance;
• as a gift from a close relative (for information on who exactly is considered a close relative, see Article 14 of the Family Code);
• under privatization or rent agreement.

A three-year period is also applied when selling a single residence.

Thus, 2 dates are important to you:

• the first is to obtain ownership of the apartment;
• the second is the registration of ownership of your apartment to the new owner.

To avoid paying tax, the difference between these dates must be 36 or 60 months or more.
Duration of ownership of the exchanged apartment

How to determine the date of receipt of property

In most cases, ownership of real estate arises at the time of its state registration and entry into the state register of rights to real estate and transactions with it. You can find the date of such registration:

• in the certificate of ownership (if any);
• in an extract from the state register of real estate rights (it can be obtained from the MFC at the location of the apartment).

This rule applies to apartments:

• purchased under a purchase and sale agreement;
• received in exchange under a barter agreement;
• received from local administrations in connection with the demolition of dilapidated housing;
• received through privatization.

There are exceptions to this rule. They relate to inheritance (the apartment is considered owned from the date of death of the testator) and real estate received in a cooperative (the apartment is considered to be owned from the day the share is paid in full). In these situations, the date of state registration of property is not important.

Another exception concerns apartments acquired under an equity participation agreement (DDU) or assignment of rights. For such real estate, the tenure period is counted from the moment of full payment of the contract. The date of ownership is also not important here.

Attention! The time of your residence (registration) in the apartment does not play any role. The only important thing is the time that the exchanged apartment was in your ownership.

The apartment has been owned for more or less 3 years

Let us emphasize again. The 3-year rule applies to apartments:

• received ownership until 2021;
• received by inheritance, as a gift from a close relative, through privatization, a rental agreement, as well as real estate, which is the only home.

So, if the apartment that was transferred in exchange was in your ownership for 3 years or more (36 months or more), then the income received from the exchange is not taxed. There is no need to declare it. Accordingly, for transactions with such real estate there is no need to pay tax or file a tax return.

Example An apartment was inherited in September 2021. It is transferred to another person (buyer) under an exchange agreement.

Situation 1 Ownership of an apartment transferred under an exchange agreement was registered to another person (buyer) in December 2024. In this case, the total period of ownership of the apartment will be 39 months (from September 2021 to December 2024).

In this situation, you do not need to pay income tax or file a return on it.

Situation 2 Ownership of an apartment transferred under an exchange agreement was registered to another person (buyer) in April 2024. In this case, the total period of ownership of the apartment will be 28 months (from September 2021 to April 2024).

In this situation, you must declare income and submit a return. The obligation to pay tax depends on the amount of income received.

The apartment has been owned for more or less 5 years

If the apartment that was transferred in exchange was purchased in 2016 or later and at the time of exchange was in your ownership for 5 years or more (60 months or more), then the income received from the exchange is not taxed. There is no need to declare it. For transactions with such real estate, you do not need to pay tax or file a tax return.

Example An apartment was purchased in March 2021. It is transferred to another person (buyer) under an exchange agreement.

Situation 1 Ownership of an apartment transferred under an exchange agreement was registered to another person (buyer) in May 2025. In this case, the total period of ownership of the apartment will be 62 months (from March 2021 to May 2025).

In this situation, you do not need to pay income tax or file a return on it.

Situation 2 Ownership of an apartment transferred under an exchange agreement was registered to another person (buyer) in February 2025. In this case, the total period of ownership of the apartment will be 59 months (from March 2021 to February 2025).

In this situation, you must declare income and submit a return. The obligation to pay tax depends on the amount of income received.

Who's counting?

An exchange agreement is concluded with a notary in the presence of both parties . If there are additional payments specified in the contract, funds are paid there. The notary registers the transaction and calculates the amount of tax fees.

When exchanging real estate owned for less than 3 years, the interest rate will be 13%, for citizens of the Russian Federation, of the entire cost of the apartment minus 1 million rubles. If the exchange agreement does not indicate the cost of the apartment, then the notary takes into account the average market price.

Since 2021, access to paying tax fees through an electronic service has been opened . You can also pay taxes at the bank using the details provided by the notary.

Nuances for non-residents

Foreigners and non-residents of Russia are taxed at 30% of the cost of living space. This is stated in articles 207, 209 and 224, paragraph 3 of the Tax Code of the Russian Federation.

A non-resident is a person who spends less than 183 days a year in the Russian Federation.

However, there is a chance to reduce the amount of tax fees, as stated in Article 7 of the Tax Code. This option is possible thanks to a bilateral international treaty that allows you to eliminate double taxation. Russia has such an agreement with 87 countries.

Example of determining a rate

Example 1.

You own an apartment worth 2,500,000 rubles, but its tenure is less than 3 years, then 1 million rubles should be deducted from this amount:

2 500 000 – 1 000 000=1 500 000

And the tax fee will be 13% of this amount, that is, 1,500,000 * 0.13 = 195,000 rubles.

Example 2.

Two apartments are being exchanged. One is 50 sq.m. in size, and the second is 30 sq.m. Average cost of 1 sq.m. is 80 thousand rubles. Then the first apartment costs (50*80000) 4 million rubles, and the second - 2.4 million rubles. To calculate the amount of the surcharge, subtract the cost of the second apartment from the first:

4000000-2400000=1600000 rub.

A tax of 13% will be withheld from this amount: 1600000*0.13=208000 rubles.

You can find out more about how to complete an apartment exchange without errors here.