For Secondary Sale in Freehold:
1% of the property value according to the contract (Registration fee),
6.3% of the property value according to the contract, if the ownership of the property was less than 5 years (Special Business Tax).
or 0.5% of the property value according to the contract (Stamp Duty), if the ownership of the property is more than 5 years.
Withholding income tax 5% - 35% (depending on the number of years of ownership and Asset Value).
The calculation of this tax is ordered at the Land Office.
Example of tax calculation:
bought real estate for 285,000$, sold after 3 years. The amount of tax will be 6,042$ or 2.12% of the purchase price.
On secondary sale in Leasehold:
the fee for the re-registration of the contract is 800 - 3 150$, paid by the seller to the developer (the size of the commission is indicated in the contract with the developer).
1% of the apartment price according to the contract (Registration fee)
0.1% of the apartment price according to the contract (Stamp Duty)
*there is an agreement between the Russian Federation and the Kingdom of Thailand to avoid double taxation - this means that you can pay income tax in Thailand and, having reported this to the tax authorities of the Russian Federation, not pay it there.