RBC
Putin exempted some real estate sellers from sales tax
The law removes the need to file a tax return if the income from the sale of real estate does not exceed 1 million rubles
For example, you bought an apartment for 1.5 million rubles and sold it for 2 million rubles. before the end of the minimum tenure (3 and 5 years)
Citizens who have received income from the sale of residential real estate (apartments, houses, rooms) up to 1 million rubles are exempted from filing a declaration. or non-residential real estate up to 250 thousand rubles. Income can be considered both the entire amount of the transaction (for example, a person was presented with an apartment worth up to 1 million rubles), and the difference between the purchase and sale price.

Currently, a 13% tax is levied on income from the sale of real estate if the owner sells it before the minimum tenure period expires - 5 years (or 3 years the property is inherited or donated). But citizens also have the right to take advantage of the tax deduction. The maximum deduction amount for the sale of residential buildings, apartments, rooms is 1 million rubles. per year, and for the sale of garages and non-residential premises - 250 thousand rubles. Now, if the income from the sale of real estate is up to 1 million rubles. and 250 thousand rubles. accordingly (which is comparable to the maximum deduction), you do not need to file a tax return and pay tax.

For example, you bought an apartment for 1.5 million rubles and sold it for 2 million rubles. before the end of the minimum tenure (3 and 5 years). You have generated an income of 500 thousand rubles. After the amendments come into force, you do not need to file 3-NDFL and pay tax, because your income was up to 1 million rubles. By law, you were required to pay 13% tax on this amount. But you have the right to a tax deduction of 1 million rubles. In fact, it turns out that you do not pay anything - the tax is canceled. But if you bought an apartment for 1.5 million rubles, and sold it for 2.6 million rubles, then you must file 3-NDFL, since your income from the sale is more than 1 million rubles. You will be given a maximum of 1 million rubles, but from 100 thousand rubles. you will have to pay 13%.