Taxation of income of individuals from renting out real estate

The article presents practical recommendations for individuals - recipients of income in the form of a fee from renting out property: what taxes should be paid at the same time, in what amount and how to choose the optimal method of calculating the budget for an individual. These practical recommendations, based on an analysis of the opinions of the Ministry of Finance, tax authorities and judicial practice, are primarily aimed at the possibility of citizens conducting their activities in the legal field.