Property tax- this is a mandatory gratuitous payment to the budget from the value of real estate owned by an individual or legal entity. Real estate tax is levied on buildings, structures, residential and non-residential premises.
Real estate tax classification
The Tax Code of the Russian Federation establishes real estate tax as a regional tax.
It should be noted that the legislation gives the regional and municipal authorities the right to determine the size of the tax rate, as well as to introduce additional benefits for certain categories payers.
Types of real estate tax
Real estate tax includes separate taxes:
0.1% of the cadastral value is charged: from garage buildings, premises adapted for housing, immovable complexes, parking spaces, buildings not exceeding 50 sq. m intended for IZHS (Individual housing construction), LPH (Personal subsidiary plots), maintenance of gardens and gardens and cottages, as well as buildings under construction, if they will be used as housing in the future;
2% of the cadastral value is charged: property valued at more than 300 million rubles;
0.5% is charged on all other objects of taxation.
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Thus, the real estate tax during 2015-2019 can be determined as from inventory value(if the region has not yet abandoned such a calculation), and from the cadastral one (if the decision to use such a base in the region has been made). From 2020, tax calculation will only be possible from cadastral value.
Taxable period
The tax period for real estate tax is one year.
The amount of property tax
According to the norms of the Tax Code Russian Federation:
Tax deductions and incentives to reduce property tax
Note that the current legislation provides for certain tax deductions and benefits that allow you to reduce the total amount of real estate tax payable to the budget. So, for each type of premises or building, tax deduction, which reduces total area taxable housing. So the Tax Code of the Russian Federation provides for the possibility of tax payers receiving tax deductions, the amount of which depends on the type of real estate:
the cost of 50 square meters of area - for the house;
the cost of 20 square meters of area - for an apartment;
price of 10 square meters - for a room;
1 million rubles - for a real estate complex with residential premises.
In addition, privileged categories of citizens (veterans, pensioners, disabled people of groups 1, 2, and others) are completely exempt from paying tax on one object of each type of real estate at the request of the property owner.
For example, if a citizen owns two apartments and two garages, then the benefit can be used in relation to one apartment and one garage, and you will have to pay for other real estate on a general basis.
The procedure for calculating real estate tax
tax on not movable property calculated by the Federal Tax Service, who then send a notification to the payer's place of residence. However, this only applies individuals, because the legal entities the legislation obliges to independently calculate this fee, submit a declaration and make payment.
Find out the cadastral value of the object.
Determine the tax deduction for each object and reduce the taxable area by the corresponding value.
The result obtained is multiplied by the rate determined for a particular type of structure.
Terms of payment of property tax and penalties
The legislation obliges individuals to pay real estate tax before December 1 of the year following the tax period.
Real estate tax is paid upon receipt of a tax notice from the Federal Tax Service. You need to transfer the payment according to the details of the FTS unit responsible for the territory in which the property is located.
For legal entities, the terms of payment are established by each subject of the Russian Federation at its own discretion. Real estate tax is one of the mandatory payments for all individuals and legal entities. Tax evasion on real estate entails the application of penalties.
Still have questions about accounting and taxes? Ask them on the accounting forum.
Real estate tax: details for an accountant
MOSCOW CITIES
On personal property tax
Document as amended by:
(Official website of the Moscow City Duma www.duma.mos.ru, 06.10.2016) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 30, 2017);
(Official website of the Moscow City Duma www.duma.mos.ru, November 29, 2018) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 25, 2019).
____________________________________________________________________
This Law, in accordance with Chapter 32 of the Tax Code of the Russian Federation, on the territory of the city of Moscow establishes tax rates on the property of individuals in relation to the tax base determined on the basis of the cadastral value of the object of taxation, and tax incentives.
(Preamble as amended, entered into force on October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30
Article 1. Tax rates
The rates of tax on the property of individuals (hereinafter referred to as the tax) are established in relation to:
(The paragraph as amended, entered into force on October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30, applies to legal relations that arose from January 1, 2015.
1) residential buildings, parts of residential buildings, apartments, parts of apartments, rooms, unified immovable complexes, which include at least one residential building, as well as in relation to utility buildings or structures, the area of each of which does not exceed 50 square meters and which located on land, for personal subsidiary farm, horticulture, horticulture or individual housing construction, in the following sizes:
(Paragraph as amended by the Law of the City of Moscow of November 29, 2017 N 45; as amended by the Law of the City of Moscow of November 21, 2018 N 26; as amended by effective from November 25, 2019 by the Law of the City of Moscow dated November 20, 2019 N 29.
Cadastral value of the object of taxation | tax rate | |
Up to 10 million rubles (inclusive) | 0.1 percent | |
Over 10 million rubles up to 20 million rubles (inclusive) | 0.15 percent | |
Over 20 million rubles up to 50 million rubles (inclusive) | 0.2 percent | |
Over 50 million rubles up to 300 million rubles (inclusive) | 0.3 percent |
2) garages and parking spaces, including those located in buildings included in the list determined in accordance with the objects provided for in paragraph two, as well as objects of taxation, the cadastral value of each of which exceeds 300 million rubles - in the amount of 0 .1 percent of the cadastral value of the object of taxation;
(The paragraph as amended, entered into force on November 29, 2018 by the Law of the City of Moscow dated November 21, 2018 N 26, applies to legal relations that arose from January 1, 2017.
3) objects of construction in progress, if the intended purpose of such objects is a residential building - in the amount of 0.3 percent of the cadastral value of the object of taxation;
4) objects of taxation included in the list determined in accordance with paragraph 7 of Article 378_2 of the Tax Code of the Russian Federation, as well as objects of taxation provided for in paragraph two of paragraph 10 of Article 378_2 of the Tax Code of the Russian Federation, in the following amounts:
a) 1.2 percent of the cadastral value of the object of taxation - in 2015;
b) 1.3 percent of the cadastral value of the object of taxation - in 2016;
c) 1.4 percent of the cadastral value of the object of taxation - in 2017;
d) 1.5 percent of the cadastral value of the object of taxation - in 2018 and subsequent tax periods;
(Clause 4, as amended, entered into force on October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30, applies to legal relations that arose from January 1, 2015.
4.1) objects of taxation, the cadastral value of each of which exceeds 300 million rubles - in the amount of 2.0 percent of the cadastral value of the object of taxation;
(Clause 4.1 is additionally included from October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30
5) other objects of taxation - in the amount of 0.5 percent of the cadastral value of the object of taxation.
Article 1.1. tax incentives
1. Part expired from January 1, 2019 - ..
2. The part became invalid from January 1, 2019 - the Law of the city of Moscow of November 21, 2018 N 26 ..
3. The part became invalid from January 1, 2019 - the Law of the city of Moscow of November 21, 2018 N 26 ..
4. Taxpayers in relation to one non-residential premises located in a building included in the list determined in accordance with paragraph 7 of Article 378_2 of the Tax Code of the Russian Federation, taking into account the features provided for in paragraph two of paragraph 10 of Article 378_2 of the Tax Code of the Russian Federation, pay tax in the amount determined in accordance with the procedure established by part 7 this article, provided that the specified non-residential premises simultaneously satisfies the following conditions:
1) the non-residential premises are included in the register of apartments or located in a building included in the said register. The register of apartments and the procedure for its formation are approved by the Moscow Government;
2) the area of non-residential premises does not exceed 300 square meters;
3) the cadastral value of one square meter non-residential premises as of January 1 of the year that is the tax period is at least 100,000 rubles;
4) non-residential premises are not the location of the organization;
5) non-residential premises are not used by the taxpayer in entrepreneurial activity.
5. The building is subject to inclusion in the register of apartments on the basis of information about the presence of apartments in the building in accordance with the documents drawn up in connection with the construction or commissioning of the building. The list of such documents is established by the Moscow Government.
6. Non-residential premises located in buildings not included in the register of apartments are subject to inclusion in the specified register if they are recognized as actually being used exclusively for the residence of individuals. The procedure for recognizing non-residential premises as actually used exclusively for the residence of individuals is established by the Moscow Government.
____________________________________________________________________
Part 6 of this Article comes into force from the date of entry into force of the procedure for recognizing non-residential premises as actually used exclusively for the residence of individuals, approved by the Government of Moscow, but not earlier than January 1, 2017 and applies to legal relations that arose from January 1, 2016.
____________________________________________________________________
7. The amount of tax calculated to the taxpayer in accordance with the non-residential premises specified in paragraph 4 of this article shall be reduced by the amount determined by the formula:
L \u003d H * K1 * K2,
where L is the amount of the benefit by which the amount of tax calculated for the taxpayer is reduced;
N - the amount of tax calculated to the taxpayer in accordance with Article 408 of the Tax Code of the Russian Federation in respect of non-residential premises specified in part 4 of this article;
K1 - coefficient equal to the ratio of 150 to the area of non-residential premises specified in part 4 of this article. If the area of the non-residential premises specified in paragraph 4 of this article is less than 150 square meters, the K1 coefficient is assumed to be 1;
K2 - coefficient equal to:
0.58 in relation to the calculation of tax for 2015;
0.62 in relation to the calculation of tax for 2016;
0.64 in relation to the calculation of tax for 2017;
0.67 in relation to the calculation of tax for 2018 and subsequent tax periods.
8. The tax relief provided for by part 4 of this article is granted in respect of one non-residential premises with the maximum calculated amount of tax.
9. For granting the tax benefit provided for by part 4 of this article, no application of the taxpayer is required.
(Part as amended, entered into force on January 1, 2019 by the Law of the City of Moscow dated November 21, 2018 N 26.
(The article was additionally included on October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30, applies to legal relations that arose from January 1, 2015)
Article 2. Entry into force of this Law
1. This Law shall enter into force on January 1, 2015, but not earlier than one month after its official publication.
2. Recognize as invalid from the date of entry into force of this Law:
1) Law of the city of Moscow of October 23, 2002 N 47 "On the rates of tax on property of individuals";
2) Law of the city of Moscow dated April 28, 2010 N 15 "On Amendments to the Law of the City of Moscow dated October 23, 2002 N 47 "On the rates of tax on property of individuals";
Mayor of Moscow
S.S. Sobyanin
Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"
The new mechanism for calculating the tax on property of individuals will limit its annual growth to 10%. We tell you how and how much you will have to pay for apartments, summer cottages, land and garages
In early August, Russian President Vladimir Putin signed a law that changed the procedure for calculating the tax on property of individuals. The document establishes a ban on the increase in the amount of property tax, which is calculated based on the cadastral value by more than 10% per year - from a coefficient of 0.2 to 1. The law is effective from January 1, 2019, but the regions can switch to new rules as early as 2018 .
In Russia new order taxation of property from the cadastral value came into force on January 1, 2015. Previously, the tax was calculated based on the inventory value. Payment under the new rules began in some regions of Russia in 2016 (in 2015 - taxable period). The law originally provided for a five-year transition period, during which the increase in the amount of tax was to grow by 20% per year. It was supposed to reach the full amount of taxation of property of individuals from 2020.
The new law will reduce the tax costs of Russians. We tell you how the calculation procedure will change, what benefits are available for property tax and other novelties of the new law.
What you need to pay tax
In Russia, property tax is paid by all individuals and legal entities that own any of the objects capital construction(apartments, houses, dachas, garages and car spaces, buildings, premises and land), including construction in progress. For temporary structures such as sheds, gazebos, toilets on summer cottages and other small objects, tax is not required to pay.
How will the reduction factor work?
Today, property tax, depending on the cadastral value, is valid in 49 regions of Russia. The rest are still in use. old system taxation depending on the inventory value of the property. Taxation was introduced in stages: the first 28 experimental regions (including the capital and the Moscow region) joined the new taxation system in 2015 (they paid the tax for the first time in 2016). On the this moment in these regions the multiplying factor reached 0.6. In another 21 regions, the tax started in 2016, where the multiplier coefficient has grown to 0.4. Last year, another 15 entities began to pay property tax, depending on the cadastral value.
According to the new rules, in entities that have reached the fourth tax period (with a coefficient of 0.8), the formula and reduction coefficients will cease to operate. The increase in the coefficient will be no more than 10%, where the reduction will reach 0.6. That is, not all regions will feel the restriction on the growth of the tax burden, but only the first 28 experimental ones starting from 2018. In other regions, the annual tax increase will continue at 20% until the coefficient reaches 0.6.
Previously, the editors described in detail the property and tax rates depending on the value and purpose of the property. You can also use the calculator for self-calculation.
Garages will equalize in taxes
The law equalizes tax rates for garages and parking spaces. Previously, the owners of parking spaces located in office and shopping malls, paid 2% of the cadastral value and benefits did not apply to them. Now the owners of garages in such buildings will pay the same rates as the rest (from 0.1% to 0.3%), and privileged categories of citizens will receive tax deductions. At the same time, the new rules should apply to the tax period of 2017, which is paid before December 1, 2018.
Dispute the cadastral value
The new amendments make it possible to challenge the results of the cadastral value if errors were made in its calculation. Now it will be possible to pay tax at the disputed value not for the current tax period, but from the moment an error occurred in the assessment (the last cadastral assessment). The document prohibits recalculating the amount of tax retroactively when a new cadastral valuation applied to the already current tax period, unless the tax is reduced as a result of such an assessment.
When to pay tax
In Russia, a unified procedure for paying property taxes has been established. Russians will receive the first notifications from tax inspections this autumn. The tax must be paid by December 1, 2018. In case of delay, fines are provided, which amount to 1/300 of the current refinancing rate of the Bank of Russia for each day of delay. The Federal Tax Service may restrict travel abroad if the tax debt exceeds 30 thousand rubles, as well as collect debt from wages or from a bank card.
By the way, the tax authorities are no longer required to send notifications, so we recommend that you find out the amount of tax yourself on the website of the Federal Tax Service.
What benefits are provided
The law retains all the old benefits, such as a tax deduction per room - 10 sq. m, apartments - 20 sq. m, a private house - 50 sq. m (one object of each category). The deduction will now apply to parts of the property (rooms, apartments, houses). The document also establishes new benefits for disabled children, all the old preferential categories are preserved.
The procedure for calculating, calculating and paying tax on property of individuals is regulated by the Tax Code of the Russian Federation (Articles 399-409). In that normative document contains detailed information about categories of payers, objects of taxation, rates, etc. All owners of real estate are required to pay tax on the property of individuals, with the exception of citizens belonging to the category of beneficiaries.
In the article we will tell in detail about the property tax, the procedure for its calculation and transfer, and also give information on preferential categories and rates for calculating the mandatory payment.
Property tax is calculated by the territorial bodies of the Federal Tax Service at the location of the property. After receiving the result of the calculation, the owner is sent a notification indicating the reporting period, the size of the tax base, the name of the object, the rate and amount of tax payable.
Data about the property and its owner are contained in the Unified state register. Tax office independently receives information in Rosreestr.
Until 2016, the inventory value of real estate was taken as the tax base for calculating the tax on the property of individuals. Now, information is taken from the inventory data for the calculation.
Who pays property tax
Property tax must be paid by all individuals who own:
- House;
- apartment;
- room;
- garage or car park;
- real estate complex;
- building, structure, building;
- construction in progress;
- share on the property listed above.
Only privately owned property is taxed. For example, common property, which includes landings, roofs, basements, etc., does not need to be taxed.
You will also have to pay for non-residential buildings. For example, garden and summer cottages were not previously taxed on property. However, since 2015, you need to pay for them.
property tax rate
Taxation rates are established by regional regulations. However, they cannot exceed the level adopted by federal law.
The interest rate on property fiscal payment cannot exceed:
- 0.1% - for residential buildings and premises, garages, parking lots, unified immovable complexes, utility structures with an area of \u200b\u200bno more than 50 m 2;
- 2% - for objects whose cadastral value exceeds 300 million rubles;
- 0.5% - for all other objects of taxation.
If local law does not provide interest rate, then the maximum possible is used. Thus, unless otherwise specified in local regulations, the property tax rate, for example, on an apartment will be 0.1%.
It is allowed to set differentiated tax rates depending on the cadastral value, type of object and its location.
The above rates were taken to calculate the tax at the cadastral value. If the calculations are made on the inventory value, then the rates will depend on its level:
- up to 300,000 rubles - up to 0.1%;
- from 300,000 to 500,000 rubles - 0.1-0.3%;
- from 500,000 rubles - 0.3-2%.
The rate largely depends on the location of the property and its type.
How to calculate property tax
The tax is calculated by the Federal Tax Service. An individual receives a notification in his hands, in which the result of the calculations is already registered.
So, if earlier the inventory value was taken for calculation, now the cadastral value is used. It is higher than inventory and almost identical market price real estate. This innovation was introduced gradually in the subjects of the federation.
If any subject before December 1, 2017 did not have time to approve the cadastral value of real estate and publish the corresponding normative act, then in 2018 on its territory the property tax will be calculated based on the inventory value. By January 2020, all entities should switch to the new calculation system.
Consider how the calculation of the cadastral and inventory value is carried out.
Cadastral value
The following formula is used to calculate:
Tax \u003d (Cadastral value - Tax deduction) x Size of the share x Tax rate.
Information about the cadastral value is taken from Rosreestr. For the calculation, the value is taken as of January 1 of the reporting year. If the object is new, then the cost on the date of cadastral registration. You can clarify this indicator in the territorial office of Rosreestr.
For the most common real estate, the tax deduction rule applies. It lies in the possibility and, accordingly, the tax. The following exemptions are currently in effect:
- for apartments - a decrease of 20 m 2;
- for rooms - 10 m 2;
- residential building - 50 m 2;
- a single real estate complex with residential buildings- one million rubles.
If after that the cadastral value becomes negative, it is assumed to be zero.
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When the property is in common fractional ownership, the tax is calculated pro rata for each owner depending on his share in the common law.
Inventory cost
The following formula is used for calculation:
Tax \u003d Inventory Value x Share Size x Tax Rate.
To calculate the amount of the mandatory payment, data on the inventory value submitted to the Federal Tax Service before March 2013 are accepted. You can find out this information in the territorial office of the BTI at the location of the property.
Transition period
Since the amount of tax calculated from the cadastral value is significantly higher than the burden when calculating from the price according to the BTI, it was decided to calculate the first four years after the introduction of the innovation using the following formula:
Tax \u003d (Tax on the cadastral value - Tax on the inventory value) x Reduction coefficient + Tax on the inventory value.
The coefficient gradually increases:
- 0.2 - in the first year;
- 0.4 - in the second year;
- 0.6 - in the third year;
- 0.8 - in the fourth year.
Starting from the fifth year, the tax is calculated at the cadastral value in full. The reduction factor is used only in cases where the level of tax on the cadastral value is greater than the tax on the inventory value.
Property tax due date and tax notice
Information about the need for payment is transmitted to individuals who own property by sending a tax notice. In 2018, Russian citizens will receive notifications between April and November. The maximum possible notice period is 30 days prior to the date of payment.
Notification from the tax office may not come. In this case, the owner of the real estate is obliged to personally appear at the office and report that he has taxable property. Legal documents are attached as confirmation. This will need to be done once for each object.
Data to the Federal Tax Service are provided until the end of December of the year in which the property was acquired. That is, if the apartment was bought in 2018, you need to notify the tax office before December 31, 2019.
If you do not provide the necessary data to the Federal Tax Service, the citizen will be held liable under paragraph 3 of Art. 129.1 of the Tax Code of the Russian Federation and may be fined in the amount of 20% of the unpaid tax.
Property tax must be paid by December 1, 2018. In case of non-payment, a penalty is charged on the amount of tax calculated for each day of delay. It is equal to 1/300 of the current refinancing rate at the exchange rate of the Central Bank of the Russian Federation.
Payment can be transferred through the official service on the website of the Federal Tax Service, on the State Services portal, through payment terminals or at bank cash desks.
Do pensioners pay property tax - who is entitled to benefits
Despite all the changes, the categories of beneficiaries remained the same. The following citizens do not pay property tax:
- disabled children of childhood, as well as I and II groups;
- heroes of the Russian Federation and the USSR;
- participants in military hostilities, as well as persons who served in the headquarters of army units;
- victims of the radiation catastrophe in Semipalatinsk;
- military men who have served for at least 20 years and are transferred to the reserve due to reaching retirement age;
- participants in nuclear weapons tests, liquidation of accidents or those who have lost their health as a result of radioactive exposure;
- those who lost their breadwinner as a result of hostilities;
- pensioners;
- engaged in creative activities, working in such institutions as: a library, an exhibition, museums, etc.;
- owners of buildings with an area of up to 50 m 2, which are erected on plots for gardening, horticulture and household plots and are not used for commercial purposes.
The right to a benefit can only be exercised in relation to one object in each group of real estate. For example, if a pensioner has an apartment, a house and a garage, he is exempt from payment. And in the case when you own two apartments, you will have to pay tax on one of them.
Benefits are granted on the basis of an application and documents confirming the right to exemption from payment property tax. They must be submitted to the territorial office of the Federal Tax Service. In order for the benefit to be received for the current tax period, documents must be submitted before November 1.
Seek legal advice if you experience any difficulties. Get free legal assistance can be on our website. Ask an expert in a special window.
Beneficiaries will pay personal property tax only if the value of real estate exceeds 300 million rubles or if it is used for business purposes. Local authorities may establish other categories of citizens eligible for benefits. For example, it can be a life of large families.
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Who pays property tax and when
What is property tax
Property tax is a payment to the state for the ownership of immovable objects. You bought an apartment, registered it for yourself - now you are the owner and you have real estate. You have to pay for the right to own it. More properties - more tax liabilities.
Property tax is assessed once a year by the Federal tax office: In the second half of the year, it charges fees for properties you owned in the last reporting period. The Federal Tax Service generates a tax notice - a receipt - indicating what and how much you need to pay, and sends it to the owner. We already wrote
If you have a personal account on the tax website, by default, you will not receive any of their notifications by mail. In order for them to come by mail, you need an application for a paper shipment. After registering in personal account you can choose to continue receiving paper receipts about the debt by mail or refuse it.
Who pays personal property tax
Property taxes are paid by property owners. It does not matter who lives and is registered in the apartment: the taxpayer will be the one to whom it belongs.
Objects of taxation
Only immovable property is taxed. Which objects are movable and which are immovable, Art. 130 of the Civil Code of the Russian Federation. For example, a car is considered a movable object, while a house, a garage, a room in a communal apartment are considered immovable.
Movable property
The law defines movable property from the opposite: these are any things that are not real estate. For example, a car, money, a TV or a Persian cat. Scroll immovable objects given in civil code- property not included in this list is not subject to property tax.
The law requires registration of rights to any real estate, but there is no such requirement for movable objects. Do not confuse with registration Vehicle in the traffic police: when issuing a vehicle passport, the car is registered, and ownership of it is not registered. Due to the TCP, the owner is “tied” to the car, but this is not an analogue of ownership.
Vehicle owners do not pay property tax, but must pay vehicle tax to the state.
Real estate
There is no definition of real estate in the law - it is simply given complete list objects that are recognized as such. Not all real estate is subject to property tax. The list of what to pay for is also given in the law: a residential building, an apartment, a room, a garage or a parking space. There are other, more rare objects of taxation.
Taxes on common property in apartment buildings don't pay.
Individual property tax rates
Using the rate calculate the amount of property tax. The tax rate is a percentage of the tax base. The tax base is the value of the object of taxation. For the calculation, they do not take the entire cost - and not the one indicated in the sales contract. The value of an object is determined government bodies, and it is of two types: inventory or cadastral. But it is not necessary to understand the types of cost and deductions: all the data is indicated in the tax notice. The main thing is to check them before paying.
The law sets the basic tax rates for individuals. They depend on the type of object and its value. If it is a residential building, apartment, room or garage - 0.1% of the cost, everything else - 0.5%, but for objects more expensive than 300 million rubles - 2%.
Based on the base rates, each region has the right to establish its own territorial. Specified base rate property tax can be reduced to zero or increased, but not more than three times. For example, the tax rate of 0.1% for residential properties in different regions varies from 0 to 0.3%.
You can find out the property tax rates in your region on the website of the Federal Tax Service. For example, in 2018 in Moscow, regional tax rates coincided with the basic ones: for an apartment worth 8 million rubles they paid 0.1% of the cost, and for expensive property - from 300 million rubles - 2%.
How to calculate personal property tax
The amount per year depends on the rate and tax base. The rate is determined by law and regional authorities. The tax base is the value of the object. It is multiplied by the tax rate and get the amount of property tax.
Until 2014 for tax base take inventory value. Inventory cost is a legacy calculation scheme that takes into account historical cost and depreciation. The inventory value of the object of taxation is not related to the market value. It was determined by the bureau technical inventory- BTI. The property owner can obtain a certificate of the amount of the inventory value. You need to contact the BTI at the location of the object.
Starting from 2015, to calculate the property tax, they began to use the cadastral value - the price of the object of taxation, calculated according to the Rosreestr scheme. This price is closer to the market. The objects are assessed by employees authorized by Rosreestr.
There are four ways to find out the cadastral value of an object: in the personal account of Rosreestr, in the personal account of the Federal Tax Service, through a tax calculator on the tax website or on a public cadastral map. Another inventory and cadastral value is indicated in tax notices for the respective years.
In most cases, the cadastral value is higher than the inventory value, so the amount of tax liabilities has increased. The difference can be either three times or ten times.
Let's take a real apartment in Omsk with an area of 60 m². Market price this apartment - 2-3 million. According to the inventory, it cost 230,000 R, and according to the cadastre it costs 810,000 R - three and a half times more expensive.
In 2015, only 28 regions switched to the calculation of the cadastral value, the rest later. In 2019, eight regions still continue to calculate property tax at inventory cost - these are the Republic of Altai, Primorsky Krai, Irkutsk, Kurgan, Sverdlovsk regions, Chukotka Autonomous District, the Republic of Crimea and the city of Sevastopol.
Personal property tax deductions
Tax deductions apply when calculating property tax on the cadastral value. A tax deduction is an area for which you do not have to pay. The larger the area of the object of taxation, the greater its value. The deduction reduces the area of the property, the tax base decreases, so the total amount of property tax becomes smaller.
Any homeowner has the right to a tax deduction for each object belonging to him. It is accounted for automatically
The tax deduction differs for different real estate objects: for a house - 50 m², for an apartment - 20 m², for a room - 10 m².
Per Vacation home with an area of 100 m², the taxpayer will be charged half as much: only for 50 m² instead of 100. For a house with an area of 50 m² or less, property tax will not be charged at all.
The area of the Omsk apartment, which we took as an example, is 60 m². So, you will have to pay only for 40 m².
Calculation by cadastral value
To pay real estate tax, you do not need to pre-calculate anything. The tax office will calculate everything itself, and the notification will already indicate the total amount for reporting period. We'll tell you where it comes from so you can check. If it does not fit, send a message to the Federal Tax Service.
Now there is a transitional period for taxpayers: the property tax is not taken in full, but multiplied by reducing coefficients. But first, let's show how the total amount is calculated.
When calculating the property tax at the cadastral value, it is reduced by a deduction and multiplied by the tax rate. The term of ownership is also important: if it is less than a year, the amount of property tax is proportionally reduced. If you own only part of the object, the tax liability is proportionally divided among all owners.
N = B × S × CPV × D
Here H is the amount of property tax, B is the tax base, or the cadastral value of the object after deduction, C is the property tax rate in the region for this object, CPV is the coefficient of the period of ownership, D is the size of the share of ownership in the object.
To determine the CPV, you need to divide the period of ownership of the object in months by 12. If you bought an apartment before the 15th day inclusive, then this month is considered a full month. If later than this period - the month is not considered.
The taxpayer bought the apartment on June 20 and sold it on December 20. Then June is not taken into account in the period, and December is considered. Ownership period - 6 months. CPV is 6/12, that is, 0.5.
In your personal account on the website of the Federal Tax Service, you can also see the calculation formula. It will not necessarily coincide with ours, because we gave an example without taking into account the reduction factors. To apply them, the organization first calculates the property tax at the inventory cost. How to do this, we will tell further, but first we will calculate the full tax on property according to the cadastre using a real example.
Calculation example
Let's calculate the total amount of property tax at the cadastral value for our apartment in Omsk for 2018. Its cadastral value is 810,000 R. Area - 60 m².
First, apply the tax deduction. To do this, we calculate the cadastral value of one square meter: 810,000/60 = 13,500 R.
The area after deduction is 40 m², so the cost after deduction will be 13,500 × 40 = 540,000 R.
The tax rate for apartments in Omsk is 0.1%
If the taxpayer owned such an apartment for a full year, the CPV is equal to one. If he is the sole owner, D is also a unit.
The total amount of property tax: 540,000 × 0.1% = 540 R.
If the taxpayer owned the apartment for only six months, the CPV would be 0.5.
The total amount of property tax: 540 × 0.5 = 270 R.
And if the taxpayer owns only a quarter of the apartment, D - 0.25.
The total amount of property tax: 540 x 0.25 \u003d 135 R.
Calculation by inventory value
Some regions still charge property tax on inventory value. In other regions, it is calculated in order to then be substituted into the formula for reducing property tax at the cadastral value.
The amount according to the inventory value is also considered by the tax, but for clarity, we will describe how the final amount is obtained. The calculation formula is similar. Only for the tax base they take not the cadastral, but the inventory value, multiplied by the deflator coefficient. The deflator is set by the government.
Tax deductions do not apply.
N \u003d I × KD × S × KPV × D
Here H is the amount of property tax, I is the inventory value of the object, KD is the deflator coefficient, C is the property tax rate in the region for this object, CPV is the coefficient of the period of ownership, D is the size of the share of ownership in the object.
Calculation example
Let's calculate the property tax at the inventory cost for our Omsk apartment. The Omsk region switched to cadastral accounting in 2016, so the last period for calculating the inventory value is 2015. Inventory cost - 230 000 R. The deflator coefficient in 2015 is 1.147.
We find out on the website of the Federal Tax Service tax rate in Omsk in 2015. For apartments costing up to 300,000 R, this is 0.1%.
Property tax at inventory value: 230,000 × 1.147 × 0.1% = 264 R.
If the tenure of the apartment is six months, the indicated amount will be halved and amount to 132 R.
If the taxpayer owns only a quarter of this apartment, he will pay 66 R.
The property tax on the inventory value turned out to be two times less than on the cadastral one. Therefore, when switching to new way calculation, there are reduction factors.
Calculation of the cadastral value until 2020
The majority of owners do not yet pay the full amount of property tax at the cadastral value. For a smooth transition to the new tax burden, reducing coefficients were introduced. 2020 is the deadline for the end of the transition period for the regions that started counting in a new way in 2015. Since that time, they were going to take taxes in full, but the conditions changed. Now, in most cases, the amount will be calculated taking into account the reduction coefficients in 2020 and after it.
The amount of property tax is increasing gradually. In the first three years after the transition to the cadastre, the following formula is used:
H \u003d (H1 - H2) × K + H2
Here H is the final amount of property tax for the current year.
H1 - full size cadastre property tax. How it is considered, we told above.
H2 - tax liabilities at the inventory cost for the last period when they were considered. For example, in Moscow it is 2014, in the Omsk region - 2015.
K is a reduction factor. In the first year after the transition to the cadastre, it is 0.2, in the second year - 0.4, in the third year - 0.6.
From the fourth year, the tax office compares the total amount of property tax at the cadastral value with the amount for the previous year. If the total amount has increased by more than 10%, the organization increases the amount of tax liabilities in current period on 10%. If not more - from now on they take in full size.
The full formula, taking into account all parameters:
H \u003d ((B x C - H2) x K + H2) x CPV x D - L
where L is the tax benefit.
When the amount at the cadastral value is less than the property tax at the inventory value, the reduction coefficients do not apply.
Calculation example
Let's calculate how the property tax for our apartment in Omsk is growing. In 2015, it was taken for inventory, and we paid 264 R. The total amount according to the cadastre is 540 R. Let's assume that the cadastral value will not change.
Growth in cadastral value for the first three years after the transition
| Year | Calculation | Total amount |
|---|---|---|
| 2016 | (540 − 264) × 0.2 + 264 | 319 R |
| 2017 | (540 − 264) × 0.4 + 264 | 374 R |
| 2018 | (540 − 264) × 0.6 + 264 | 430 R |
- 2016 - (540 - 264) × 0.2 + 264 = 319 R
- 2017 - (540 - 264) × 0.4 + 264 = 374 R
- 2018 - (540 - 264) × 0.6 + 264 = 430 R
From 2019, we compare the total property tax with the amount for 2018. 540 R exceeds 430 R by more than 10%, so the real estate tax for 2019 will be 430 + (430 × 10%) = 473 R.
Let's compare in 2020. 540 R exceeds 473 R by more than 10%, so the property tax for 2020 will be 473 + (473 × 10%) = 520 R.
Let's compare again in 2021. 540 R exceeds 520 R by less than 10%, so we pay the full amount - 540 R. In 2022 and beyond, we also pay this amount.
Benefits for individuals
Not everyone pays property taxes. Some categories are provided with benefits of 100 or 50%.
Tax benefits are provided only for property that is not used for business activities, such as an apartment, room, house, garage. The benefit can be obtained only for one object of each type.
Grounds for granting tax benefits
Benefits are provided to certain categories of people, for example, heroes of the USSR and the Russian Federation, disabled people of the first and second groups, participants in the Second World War, military personnel and their relatives, and pensioners. List preferential categories specified in Art. 407 tax code. For them, property tax benefits are equal to 100%.
These are federal benefits, and the authorities local government in the regions add their own to them. You can find them on the FTS website. Local benefits are equal to the full amount of property tax or part of it.
The procedure for granting tax benefits
Benefits are available upon application tax organization. An application for a benefit is submitted once at any time. It is possible even after calculating the property tax, then they will recalculate retroactively. But before April 1st next year, then it will be taken into account in the calculation. For example, the deadline for applying for a reduction in the amount of payments for 2019 is until April 1, 2020.
If you have several objects of the same type, indicate in the application for which benefit you want. You can change your choice at least every year, but you need to do this before December 31 of the year for which you will pay. It is possible not to choose a preferential object at all, then the tax authority will by default select the object with the highest cost.
If you own different types real estate, tax incentives will be provided for each type. Since 2018, when submitting an application, you can not bring documents, but only provide details: the tax office itself will request the data and report the decision.
The pensioner has two apartments: one in Moscow, with a cadastral value of 3 million, the other in Omsk, with a cadastral value of 810,000 R. Since the Moscow apartment is more expensive, by default he will receive a benefit for it. But according to the application, he can choose an Omsk apartment, then he will have to pay for the Moscow one. If a we are talking on property tax for 2019, the choice must be made before December 31, 2019.
Also this pensioner a private house. Since this is a different type of property, you will not have to pay for it either.
An application for the benefit itself, and not for the choice of an object for the benefit, he can submit at any time. If we are talking about property tax for 2019, it is better to meet the deadline before April 1, 2020.
Do children pay property tax?
If the child is the owner of the object or its share, you need to pay property tax for him. Disabled children are eligible for tax credits. In some regions, orphans and minors in large families are also exempt from property tax.
