1. Tax rates are established by the laws of the subjects Russian Federation and may not exceed 2.2 percent, unless otherwise provided by this article.
1.1. Regarding objects real estate, the tax base for which is defined as cadastral value, tax rate cannot exceed the following values:
1) for the city federal significance Moscow: in 2014 - 1.5 percent, in 2015 - 1.7 percent, in 2016 and subsequent years - 2 percent;
2) for other subjects of the Russian Federation: in 2014 - 1.0 percent, in 2015 - 1.5 percent, in 2016 and subsequent years - 2 percent.
2. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.
3. Tax rates determined by the laws of the subjects of the Russian Federation in respect of main pipelines, power transmission lines, as well as structures that are an integral technological part of these facilities, may not exceed 0.4 percent in 2013, 0.7 percent in 2014, in 2015 - 1.0 percent, in 2016 - 1.3 percent, in 2017 - 1.6 percent, in 2018 - 1.9 percent. The list of property related to the said objects is approved by the Government of the Russian Federation.
3.1. The tax rate is set at 0 percent for the following types of real estate:
objects of main gas pipelines, gas production facilities, helium production and storage facilities;
objects provided technical projects development of mineral deposits and other project documentation for the performance of work related to the use of subsoil plots, or project documentation of facilities capital construction, and necessary to ensure the functioning of the real estate objects specified in the second paragraph of this paragraph.
A tax rate of 0 percent is applied to real estate objects specified in this paragraph, subject to the simultaneous fulfillment of the following requirements for such objects:
the objects are located wholly or partially within the boundaries of the Republic of Sakha (Yakutia), Irkutsk or Amur Region;
objects belong throughout tax period on the right of ownership to the organizations specified in subparagraph 1 of paragraph 5 of Article 342.4 of this Code.
The list of property related to the real estate objects specified in this clause is approved by the Government of the Russian Federation.
3.2. Tax rates determined by the laws of the constituent entities of the Russian Federation in relation to public railways and structures that are their integral technological part cannot exceed 1 percent in 2017, 1.3 percent in 2018, and 1.3 percent in 2019, in 2020 - 1.6 percent. The list of property related to the said objects is approved by the Government of the Russian Federation.
3.3. Tax rates determined by the laws of the constituent entities of the Russian Federation in respect of the property specified in paragraph 25 of Article 381 of this Code, not exempt from taxation in accordance with Article 381.1 of this Code, may not exceed 1.1 percent in 2018.
4. If tax rates are not determined by the laws of the subjects of the Russian Federation, taxation is carried out at the tax rates specified in this article.
5. Tax rates, statutory The Republic of Crimea and the federal city of Sevastopol cannot be increased for five consecutive tax periods starting from the tax period from which the tax rate is applied.
1. Tax rates are established by the laws of the constituent entities of the Russian Federation and may not exceed 2.2 percent, unless otherwise provided by this article.
1.1. With regard to real estate objects, the tax base for which is determined as the cadastral value, the tax rate cannot exceed the following values:
1) for the federal city of Moscow: in 2014 - 1.5 percent, in 2015 - 1.7 percent, in 2016 and subsequent years - 2 percent;
2) for other subjects of the Russian Federation: in 2014 - 1.0 percent, in 2015 - 1.5 percent, in 2016 and subsequent years - 2 percent.
2. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.
3. Tax rates determined by the laws of the subjects of the Russian Federation in respect of main pipelines, power transmission lines, as well as structures that are an integral technological part of these facilities, may not exceed 0.4 percent in 2013, 0.7 percent in 2014, in 2015 - 1.0 percent, in 2016 - 1.3 percent, in 2017 - 1.6 percent, in 2018 - 1.9 percent. The list of property related to the said objects is approved by the Government of the Russian Federation.
3.1. The tax rate is set at 0 percent for the following types of real estate:
objects of main gas pipelines, gas production facilities, helium production and storage facilities;
objects provided for by technical projects for the development of mineral deposits and other project documentation for the performance of work related to the use of subsoil plots, or project documentation for capital construction objects, and necessary to ensure the functioning of real estate objects specified in the second paragraph of this clause.
A tax rate of 0 percent is applied to real estate objects specified in this paragraph, subject to the simultaneous fulfillment of the following requirements for such objects:
the objects are located wholly or partially within the boundaries of the Republic of Sakha (Yakutia), Irkutsk or Amur Region;
objects belong during the entire tax period on the right of ownership to the organizations specified in subparagraph 1 of paragraph 5 of article 342.4 of this Code.
The list of property related to the real estate objects specified in this clause is approved by the Government of the Russian Federation.
3.2. Tax rates determined by the laws of the constituent entities of the Russian Federation in relation to public railways and structures that are their integral technological part cannot exceed 1 percent in 2017, 1.3 percent in 2018, and 1.3 percent in 2019, in 2020 - 1.6 percent. The list of property related to the said objects is approved by the Government of the Russian Federation.
4. If tax rates are not determined by the laws of the subjects of the Russian Federation, taxation is carried out at the tax rates specified in this article.
5. Tax rates established by the laws of the Republic of Crimea and the federal city of Sevastopol cannot be increased for five consecutive tax periods starting from the tax period from which the tax rate is applied.
See Encyclopedias and other comments on article 380 of the Tax Code of the Russian Federation
federal law No. 307-FZ dated November 2, 2013, paragraph 1 of Article 380 of this Code was amended to enter into force on January 1, 2014, but not earlier than one month after the official publication of the said Federal Law and not earlier than 1- th of the next date for corporate property tax
1. Tax rates are established by the laws of the constituent entities of the Russian Federation and may not exceed 2.2 percent, unless otherwise provided by this article.
Federal Law No. 307-FZ of November 2, 2013 supplemented Article 380 of this Code with Clause 1.1, which shall enter into force on January 1, 2014, but not earlier than one month after the official publication of the said Federal Law and not earlier than 1- th of the next date for corporate property tax
1.1. With regard to real estate objects, the tax base for which is determined as the cadastral value, the tax rate cannot exceed the following values:
1) for the federal city of Moscow: in 2014 - 1.5 percent, in 2015 - 1.7 percent, in 2016 and subsequent years - 2 percent;
2) for other subjects of the Russian Federation: in 2014 - 1.0 percent, in 2015 - 1.5 percent, in 2016 and subsequent years - 2 percent.
2. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.
Federal Law No. 464-FZ of December 28, 2016 amended paragraph 3 of Article 380 of this Code, which shall enter into force on January 1, 2017.
See the text of the paragraph in the previous edition
3. Tax rates determined by the laws of the subjects of the Russian Federation in respect of main pipelines, power transmission lines, as well as structures that are an integral technological part of these facilities, may not exceed 0.4 percent in 2013, 0.7 percent in 2014, in 2015 - 1.0 percent, in 2016 - 1.3 percent, in 2017 - 1.6 percent, in 2018 - 1.9 percent. The list of property related to the said objects is approved by the Government of the Russian Federation.
Federal Law No. 242-FZ of July 3, 2016, paragraph 3.1 of Article 380 of this Code is set out in new edition, which comes into force after one month from the date of official publication of the named Federal Law and not earlier than the 1st day of the next one on property tax of organizations
See the text of the paragraph in the previous edition
3.1. The tax rate is set at 0 percent for the following types of real estate:
objects of main gas pipelines, gas production facilities, helium production and storage facilities;
objects provided for by technical projects for the development of mineral deposits and other project documentation for the performance of work related to the use of subsoil plots, or project documentation for capital construction facilities, and necessary to ensure the functioning of real estate objects specified in this clause.
A tax rate of 0 percent is applied to real estate objects specified in this paragraph, subject to the simultaneous fulfillment of the following requirements for such objects:
the objects are located wholly or partially within the boundaries of the Republic of Sakha (Yakutia), Irkutsk or Amur Region;
objects belong during the entire tax period on the right of ownership to the organizations specified in this Code.
The list of property related to the real estate objects specified in this clause is approved by the Government of the Russian Federation.
Federal Law No. 464-FZ of December 28, 2016 supplemented Article 380 of this Code with Clause 3.2, which shall enter into force on January 1, 2017.
3.2. Tax rates determined by the laws of the constituent entities of the Russian Federation in relation to public railways and structures that are their integral technological part cannot exceed 1 percent in 2017, 1.3 percent in 2018, and 1.3 percent in 2019, in 2020 - 1.6 percent. The list of property related to the said objects is approved by the Government of the Russian Federation.
Tax Code, N 117-FZ | Art. 380 Tax Code of the Russian Federation
Article 380 of the Tax Code of the Russian Federation. tax rate ( current edition)
1. Tax rates are established by the laws of the constituent entities of the Russian Federation and may not exceed 2.2 percent, unless otherwise provided by this article.
1.1. With regard to real estate objects, the tax base for which is determined as the cadastral value, the tax rate cannot exceed the following values:
1) for the federal city of Moscow: in 2014 - 1.5 percent, in 2015 - 1.7 percent, in 2016 and subsequent years - 2 percent;
2) for other subjects of the Russian Federation: in 2014 - 1.0 percent, in 2015 - 1.5 percent, in 2016 and subsequent years - 2 percent.
2. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.
3. Tax rates determined by the laws of the subjects of the Russian Federation in respect of main pipelines, power transmission lines, as well as structures that are an integral technological part of these facilities, may not exceed 0.4 percent in 2013, 0.7 percent in 2014, in 2015 - 1.0 percent, in 2016 - 1.3 percent, in 2017 - 1.6 percent, in 2018 - 1.9 percent. The list of property related to the said objects is approved by the Government of the Russian Federation.
3.1. The tax rate is set at 0 percent for the following types of real estate:
objects of main gas pipelines, gas production facilities, helium production and storage facilities;
objects provided for by technical projects for the development of mineral deposits and other project documentation for the performance of work related to the use of subsoil plots, or project documentation for capital construction objects, and necessary to ensure the functioning of real estate objects specified in the second paragraph of this clause.
A tax rate of 0 percent is applied to real estate objects specified in this paragraph, subject to the simultaneous fulfillment of the following requirements for such objects:
the objects are located wholly or partially within the boundaries of the Republic of Sakha (Yakutia), Irkutsk or Amur Region;
objects belong during the entire tax period on the right of ownership to the organizations specified in subparagraph 1 of paragraph 5 of article 342.4 of this Code.
The list of property related to the real estate objects specified in this clause is approved by the Government of the Russian Federation.
3.2. Tax rates determined by the laws of the constituent entities of the Russian Federation in relation to public railways and structures that are their integral technological part cannot exceed 1 percent in 2017, 1.3 percent in 2018, and 1.3 percent in 2019, in 2020 - 1.6 percent. The list of property related to the said objects is approved by the Government of the Russian Federation.
3.3. Lost strength. - Federal Law of 03.08.2018 N 302-FZ.
4. If tax rates are not determined by the laws of the subjects of the Russian Federation, taxation is carried out at the tax rates specified in this article.
5. Tax rates established by the laws of the Republic of Crimea and the federal city of Sevastopol cannot be increased for five consecutive tax periods starting from the tax period from which the tax rate is applied.
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Commentary on Art. 380 Tax Code of the Russian Federation
1. Tax rate in accordance with paragraph 1 of Art. 53 of the Tax Code of the Russian Federation is the amount of tax charges per unit of measurement of the tax base. In accordance with paragraph 2 of the same article, tax rates for regional taxes (which include corporate property tax) are established by the laws of the constituent entities of the Russian Federation within the limits established by the Tax Code of the Russian Federation.
Paragraph 1 of the commented article provides that the tax rates for the property tax of organizations are established by the laws of the constituent entities of the Russian Federation, and establishes size limit tax rate - 2.2%. The provisions of paragraph 1 of the commented article are based on general position paragraph 2 of Art. 372 of the Tax Code of the Russian Federation that, when establishing a tax on the property of organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by Ch. 30 of the Tax Code of the Russian Federation.
With regard to the establishment of Ch. 30 of the Tax Code of the Russian Federation of the marginal tax rate, the following should be noted.
As the Constitutional Court of the Russian Federation pointed out in paragraph 3 of the reasoning part of the Ruling of April 9, 2002 N 69-O on the complaint of citizen Ignatichev Maxim Vyacheslavovich about the violation of his constitutional rights by the provisions of Art. Art. 2, 4 and 5 of the Federal Law "On the tax on gambling business", the Law of the Nizhny Novgorod Region "On Tax Rates on Gambling Business" and the Law of the Ivanovo Region "On Tax Rates on Gambling Business" (up to tax authorities brought by the letter of the Ministry of Taxation of Russia dated July 19, 2002 N HA-6-14 / 1040), regardless of whether the tax is federal or regional, the federal legislator is obliged to determine the maximum tax rate when establishing it.
SZ RF. 2002. N 29. Art. 3005.
Reference legal systems.
Such a conclusion, the Constitutional Court of the Russian Federation pointed out, directly follows from the legal positions given in the said Definition. Constitutional Court of the Russian Federation, as well as from the legal position expressed by him in Decree of January 30, 2001 N 2-P, according to which, in relation to taxes of the constituent entities of the Russian Federation, only such taxes that are introduced by the legislative bodies of the constituent entities of the Russian Federation in accordance with With general principles taxation and fees determined by federal law; essential elements of each regional tax, including the marginal rate, should be regulated by federal law.
SZ RF. 2001. N 7. Art. 701.
2. The maximum tax rate for corporate property tax, established by clause 1 of the commented article, is 2.2%.
Article 6 of the previously effective Law of the Russian Federation "On the tax on property of enterprises" (as amended by the Federal Law of April 25, 1995 N 62-FZ) set the maximum tax rate on the property of an enterprise at a rate of 2% of tax base. As noted in explanatory note to the draft law, which was adopted as a commented Law, the maximum tax rate due to the narrowing of the object of taxation increases compared to the current one in order to save revenues from this tax at the level of current income.
It should be noted that the draft law in its original version proposed the establishment of a marginal tax rate of 2.6%. In the financial and economic justification of the bill, it was noted that the income tax on the property of organizations in the implementation of Ch. 30 of the Tax Code of the Russian Federation in 2004 is expected in the amount of 180.1 billion rubles, which exceeds the amount of corporate property tax for 2004, calculated under the conditions of the previous legislation, by 22 billion rubles.
However, the Committee State Duma on the Budget and Taxes, in its opinion on the draft law, approved by the Committee's decision of June 2, 2003, noted that the proposal of the Government of the Russian Federation in terms of increasing the maximum tax rate from 2 to 2.6% requires additional comprehensive consideration and analysis. According to the Committee, the increase in the tax rate by 30% is unreasonable. Subject to proposals for cancellation tax incentives and expanding the range of tax payers, the Committee proposed fixing the maximum rate at 2.2%, which was done.
3. Paragraph 2 of the commented article allows the establishment by the laws of the constituent entities of the Russian Federation of differentiated tax rates for corporate property tax, depending on:
from property recognized as an object of taxation.
According to paragraph 2 of the commented article, it is also permissible to simultaneously establish differentiated tax rates depending on the categories of taxpayers and depending on the property recognized as an object of taxation.
Article 6 of the previously effective Law of the Russian Federation "On the tax on property of enterprises" (as amended by the Law of the Russian Federation of December 22, 1992 N 4178-1 and the Federal Law of April 25, 1995 N 62-FZ) contained the following provisions:
specific rates of tax on the property of enterprises, determined depending on the types of activities of enterprises, are established by the legislative (representative) bodies of the constituent entities of the Russian Federation;
it is not allowed to set the tax rate for individual enterprises;
in the absence of decisions of the legislative (representative) bodies of the subjects of the Russian Federation on the establishment of specific rates of tax on the property of enterprises, the maximum tax rate provided for by this Law shall be applied.
Judicial practice under Article 380 of the Tax Code of the Russian Federation:
- Decision of the Supreme Court: Determination N 86-G09-9, Judicial Collegium for Civil Cases, cassation
As follows from the norm contested by the prosecutor, a differentiated tax rate is established for organizations in respect of property (branches postal service) located in countryside, which fully complies with the above requirements of Article 380 tax code Russian Federation, since the federal law does not prohibit such a definition of the category of property subject to taxation ...
- Decision of the Supreme Court: Ruling N 302-KG16-21381, Judicial Collegium for Economic Disputes, cassation
Having assessed the evidence presented in accordance with Article 71 of the Arbitration Procedure Code of the Russian Federation, guided by the provisions of Articles 23, 373, 374, 380 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), the courts of the first and appeal instances established that the disputed property, taking into account functional purpose does not apply to power transmission lines, as well as structures that are their integral technological part ...
- Decision of the Supreme Court: Ruling N 307-KG17-14399, Judicial Collegium for Economic Disputes, cassation
The basis for the additional accrual of the disputed amounts was the conclusion of the inspection about the unlawful use by the company reduced rate of the tax provided for by paragraph 3 of Article 380 of the Tax Code of the Russian Federation, to fixed assets according to the list approved by Decree of the Government of the Russian Federation dated September 30, 2004 No. 504 “On the List of Property Related to Public Railways ...
1. Tax rates are established by the laws of the constituent entities of the Russian Federation and may not exceed 2.2 percent, unless otherwise provided by this article.
(Paragraph as amended, entered into force on January 1, 2014 by the Federal Law of November 2, 2013 N 307-FZ.
1.1. With regard to real estate objects, the tax base for which is determined as the cadastral value, the tax rate cannot exceed the following values:
1) for the federal city of Moscow: in 2014 - 1.5 percent, in 2015 - 1.7 percent, in 2016 and subsequent years - 2 percent;
2) for other subjects of the Russian Federation: in 2014 - 1.0 percent, in 2015 - 1.5 percent, in 2016 and subsequent years - 2 percent.
(Clause 1.1 is additionally included from January 1, 2014 by the Federal Law of November 2, 2013 N 307-FZ)
2. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.
3. Tax rates determined by the laws of the constituent entities of the Russian Federation in relation to public railways, main pipelines, power transmission lines, as well as structures that are an integral technological part of these facilities, cannot exceed 0.4 percent in 2013, and 0 in 2014 .7 percent, in 2015 - 1.0 percent, in 2016 - 1.3 percent, in 2017 - 1.6 percent, in 2018 - 1.9 percent. The list of property related to the said objects is approved by the Government of the Russian Federation.
(The paragraph is additionally included from January 1, 2013 by the Federal Law of November 29, 2012 N 202-FZ)
3.1. The tax rate is set at 0 percent in respect of real estate objects of main gas pipelines and structures that are their integral technological part, gas production facilities, helium production and storage facilities, for which the following conditions are simultaneously met:
the objects were put into operation for the first time in the tax periods starting from January 1, 2015;
the objects are located wholly or partially within the boundaries of the Republic of Sakha (Yakutia), Irkutsk or Amur Region;
objects belong during the entire tax period on the right of ownership to the organizations specified in subparagraph 1 of paragraph 5 of article 342.4 of this Code.
The list of property related to real estate objects of main gas pipelines and structures, which are their integral technological part, gas production facilities, helium production and storage facilities, is approved by the Government of the Russian Federation.
(The paragraph is additionally included from January 1, 2015 by the Federal Law of November 24, 2014 N 366-FZ)
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Provisions of paragraph 3.1 this article(as amended by Federal Law No. 366-FZ of November 24, 2014) apply until January 1, 2035 - see paragraph 7 of Article 9 of Federal Law No. 366-FZ of November 24, 2014.
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4. If tax rates are not determined by the laws of the subjects of the Russian Federation, taxation is carried out at the tax rates specified in this article.
(The paragraph was additionally included from January 1, 2013 by Federal Law No. 202-FZ of November 29, 2012; as amended by Federal Law No. 52-FZ of April 2, 2014.
5. Tax rates established by the laws of the Republic of Crimea and the federal city of Sevastopol cannot be increased for five consecutive tax periods starting from the tax period from which the tax rate is applied.
(The paragraph is additionally included from January 1, 2015 by the Federal Law of November 29, 2014 N 379-FZ)
