Income from sale of private property is not taxable

According to the law, income from the sale of property owned by the taxpayer on the right of private property is not taxable.

Except for income from the sale of:

securities (except for equity securities sold on the stock exchange), shares (units) in the authorized fund (authorized capital) of legal entities;
non-residential premises;
residential premises owned by the taxpayer for less than 36 calendar months.