Property tax fl rate. At what rate is personal property tax calculated?

Tax on the property of individuals - subjects and objects of taxation + what happened in the legislation who can count on the benefit + the procedure for calculating the tax on the cadastral and inventory value using examples.

For the past couple of years, the tax on property of individuals has raised a lot of questions among the population of the Russian Federation. Innovations in legislation do not leave indifferent any owner of housing or other property objects, since the new payment notifications that came this fall are actually far from clear to everyone.

The amount payable is feasible for our fellow citizens (especially if you set aside money in advance), but it increases every year. And this trend will continue for the next few years. Perhaps then something will change in the laws, so you need to be ready for anything.

The tax service will do everything for you: it will calculate and send a payment, so you don’t have to rack your brains over finding out where and how to pay. But still, understanding the current tax calculation procedure will be useful to everyone, especially if you are the happy owner of more than one property.

Personal property tax: who pays it and what objects does it apply to?

As you know, taxes and fees are divided into federal, regional and local. belongs to the third category. That is, it is credited to the accounts of local municipalities.

Objects of taxation, the procedure for calculation and payment is regulated by Chapter 32 tax code RF: http://base.garant.ru/57415957/52/#block_40202 and the laws of local authorities.

Who is responsible for paying personal property taxes? Article 400 gives a short but succinct answer to this question.

Taxpayers- These are individuals who are owners of property objects, which are defined in Article 401.

In turn, the objects include the following categories of real estate:

residential private house, as well as summer cottages and garden houses
living quarters (apartment, room)
garage / own place for a car in the car park
single real estate complex
construction in progress
other objects, as well as their shares, which are registered with the tax service.

If you live in apartment building, then the payment is charged only on the living space owned by you. That is, landings, entrances, elevators, basements and attics, which are in common use by all residents, are not taken into account when calculating the property tax of individuals.

I would also like to dwell on the preferential category of property owners, since they are given special attention in the legislation. The Government of the Russian Federation has identified 15 categories of citizens, which include:

veterans and participants of the Great Patriotic War, as well as other military operations for the defense of the USSR;
disabled children, groups I and II;
victims of the Chernobyl accident;
military personnel, as well as parents and spouses of deceased military personnel;
pensioners.

A detailed list can be found in Article 407 of the Tax Code of the Russian Federation.

But in order to be eligible for a benefit, you need to take care of obtaining it yourself. Nothing will be done automatically. Therefore, you should write an application according to the model below, as well as provide supporting documents. If this is not done, the tax specialist will calculate the amount of the tax payment on a general basis.

Important ! The property to which the exemption will apply must not be used for commercial activities.

If the beneficiary owns several property objects, then the benefit will apply to only one type of real estate from the above categories.

For example, you have two apartments and three garages. That is, if you wish, you can choose one apartment and one garage. It is on them that the benefit will be applied, which is equal to the full amount of the potential tax on the property of individuals. The remaining objects (one apartment and two garages) will be subject to general taxation.

Moreover, you need to choose an object before November 1 of the reporting year. If this is not done, then the tax specialist will choose the property on which the tax will be charged to the maximum. In any case, you remain a winner. But also do not forget that if you have new property then be sure to report back. Perhaps it is she who will help save money if its cost is the largest.

What's new in the legislation of 2017-2018?

The end of 2016 was marked by a number of innovations in legislation. Due to the lack of funds in the budgets, it was decided to increase the tax burden on citizens of the Russian Federation. As for the tax on property of individuals, here is a banal increase total amount its size, and the addition of a number of objects, and a change in the calculation. But more about everything:

Now owners must report on all buildings on their land, even unfinished ones. Would you like to build another house or garage on your site? Be sure to report them.
Parking spaces, unfinished real estate, summer cottages and garden houses have been added to the list of objects. Tax accrual for the latter starts already in 2015, so it will have to be paid for the previous two periods.
Hiding property information is now punishable a fine of 20% of the tax.
Now the calculation of the amount of tax is made according to the cadastral, and not the inventory value of the property. Moreover, the first is higher than the second, it is approximately the same as the market price for real estate and other objects. For the time being, the new calculation procedure is adopted individually by local authorities.

But it won't be like this forever. January 1, 2020 - the starting point from which the entire state will calculate the tax on new scheme. By this time, the local authorities should re-evaluate all property.

Calculation by cadastral value provides for square meters for certain categories of property objects.
Every year until 2020, its own reduction factor is set. This will allow a small pace to increase the tax burden on payers.

Tax notice on payment of personal property tax

Inspectors of the Federal Tax Service independently calculate the amount of tax, after which they send notifications to taxpayers. This is done no later than one month before the date of its payment.

You can receive payment in several ways:

What to do if you own real estate, but there is no notification in your mailbox or in your personal account? There are three options here:

the total amount payable was less than one hundred rubles;
corny lost payment;
perhaps you have purchased a house, but have not yet managed to report its purchase, and you are not in the database.

The first is hardly probable in detail, since it concerns only those who own only a part of the entire property object, moreover, the calculation is made according to the inventory value of the property.

In the second and third cases, you, as a conscientious citizen, need to take the initiative and contact the local branch of the Federal Tax Service. This is especially necessary if you have one or more real estate objects in the reporting year. So you protect yourself from fines. To make an appointment, you can use the online service. To do this, follow the link: http://order.nalog.ru/details/

You received a notification, and you see in it the accuracy of the amount due, and not in your favor? What to do?

Situation 1.

If extra meters and even houses and apartments are “assigned” to you in the payment, then immediately contact the tax service. In the letter you will find a statement for feedback. Fill it out and send it to the FTS.

In the presence of personal account it is even easier for the taxpayer to verify the data and indicate inaccuracies.

Situation 2.

The tax is correctly indicated in the payment document, but it hits the wallet a little more than last year. And the point here is not the wrong calculation by tax specialists of the amount payable.

Most likely, new legislation is already in force in your area:

The calculation takes into account the cadastral value of the property.
The property was overvalued, as a result of which the price rose. And the amount of tax directly depends on the price of the object.
Local authorities have independently raised rates on certain categories of property, and your property fell into them.

If you are still sure of some inaccuracies, then you have the right to contact the tax inspectors in your department of the Federal Tax Service. And to find out the cadastral value of your house, apartment or unfinished building, you can make an application to Rosreestr by clicking on the link: https://rosreestr.ru/wps/portal/p/cc_present/EGRN_1

Individual property tax rates

Special rates are used to calculate taxes. On the property of individuals local authorities independently determine the percentage for each category of objects. But the government of the Russian Federation has set values within which they can be set.

Select the item "Property Tax FL" required reporting period and your region.

In the next window you will have all the information you need - interest rates, the deadline for paying the tax, as well as the benefits provided by the local authorities.

So, what are the limits of rates set for us by the state?

When calculating the tax on property of individuals at the cadastral value, the rate depends on the category of property (Article 406 of the Tax Code of the Russian Federation).

marginal tax rate	Property type
0,1%	Residential buildings and residential premises (including at the stage of construction in progress; garages and parking spaces; buildings and premises up to 50 sq.m., which are located on land plots, which the owner can use for housekeeping and subsidiary farming ( country houses and other buildings) unified immovable complexes, which include at least one dwelling.
2%	Property of organizations; property objects, the cadastral value of which exceeds 300 million rubles.
0,5%	Other objects that do not belong to the first and second categories

If the calculation of the tax payment is provided for regions where the authorities have not switched to the cadastral value, the tax base equal to the inventory value. And then the tax rates will be as follows:

How to calculate personal property tax?

1. Calculation of the cadastral value.

The formula for calculating the personal property tax is:

NC \u003d (KS-NV) * D * CH

Calculation algorithm:

Find out the cadastral value, and then display the price of one square meter.
Then you need to find out. For this, the following data is taken:
The resulting difference is multiplied by the size of the share of ownership.
Then everything is multiplied by the rate that is valid in your territory.

Let's look at an illustrative example:
Ivanov I.I. wholly owned house worth 9 million rubles. The total area of the property is 100 sq.m.
The cost of one square meter is 9 million rubles / 100 square meters. m. = 90 thousand rubles.
Tax deduction - 90 thousand rubles * 20 sq. m. = 1800 thousand rubles.
The maximum tax rate for the region is 0.1%.
NC \u003d (9000 thousand -1800 thousand) * 1 * 0.1% \u003d 7200 rubles.

2. Calculation of the inventory value.

If in your territory the personal property tax is still considered “the old fashioned way”, then for it you will need to know the inventory value (IP) of your property.

Calculation formula:

NI \u003d IP * D * CH

Consider an example:
Ivanov I.I. owns the same house, which in 2013 was valued at 900 thousand rubles.
Then NI is equal to 900 thousand rubles * 1 * 0.31% \u003d 2790 rubles.

3. Calculation of tax at the cadastral value until 2020.

Since the new procedure for calculating the tax on property of individuals is not far off and the entire state will switch to it already in 2020, the government decided to gradually prepare the population for this in those cities where innovations are already in effect. Thus, payments will not be so shocking for those who fell under the "experiment", and the owners real estate will be able to mentally and financially prepare for subsequent payments.

Tax calculation formula:

Tax = (NC-NI)*C+NI

where K is the reduction factor that will be valid until 2020. In 2016, its minimum value is set at 0.2. Every year it increases by 0.2 units, and in 2019 it will become 0.8.

Consider an example on the same house, owned by Ivanov I.I.
For 2018, a citizen will have to pay a tax in the amount of: (7200-2790) * 0.6 + 2790 \u003d 5436 rubles.
In 2019, it will be: (7200-2790) * 0.8 + 2790 = 6318 rubles.
We see that the amounts payable are less than they will be in 2020. Thus, over the next two years, they will reach their maximum.

Therefore, the owners of apartments in new buildings, as well as those who started building a house after 2013, will have a hard time. Unfortunately, they do not provide for a gradual tax increase. Already now they have to pay it in full.

If citizen Ivanov I.I. bought an apartment in a new building in 2015, then already in 2016-2019 he must pay 3,750 rubles each. annually.

Personal property tax.

When and how to pay tax on your property?

The tax must be paid before December 1 of the reporting year.. If you are late, then for each overdue delay you will be charged a penalty.

If you have not received a payment notification by November 1, then do not wait, but take care of contacting the tax service yourself. Therefore, do not delay this event, especially if you have recently become a property owner. Such an option that you did not appear in the database is possible. And if you do not contact the local branch of the Federal Tax Service, then you risk earning a fine, and then the total amount payable will unpleasantly surprise you.

One of the options for paying tax on your property is an online service on the official website of the Federal Tax Service. Link to go: https://service.nalog.ru/payment/tax-fl.html

Follow the prompts of the resource and you will get access to a cash or non-cash method of paying the tax you are interested in.

Even with the high value of your property, the personal property tax is adequate. The government has provided the opportunity to gradually increase the tax burden on the citizens of their state, so do not "store" payments, but pay your bills on time.

The tax authorities must calculate the tax themselves and send ready notifications for its payment.
A tax notice is sent no later than 30 days before the due date for payment.
Deadline for tax payment no later than December 1 year following the expired tax period.
FROM January 1, 2015 year, property tax is calculated on the basis of cadastral property value.
State cadastral valuation is carried out no more often than every three of the year.
For Moscow, St. Petersburg and Sevastopol, the maximum frequency of assessment has been reduced up to two years.
Accordingly, the size of the tax base for property tax cannot change more often.
Cadastral value of your property you can find out on the Rosreestr website.
If the taxpayer believes that the cadastral value of his property is seriously different from the market value, he has the right to appeal the results of the cadastral valuation in court or the commission for resolving disputes about the results of determining the cadastral value under the territorial department of Rosreestr.

tax rates from the cadastral cost

tax rate	Object of taxation
0,1 %	From the cadastral value: residential buildings, residential premises; objects of construction in progress if the intended purpose of such objects is a residential building; single immovable complexes, which include at least one residential building (residential building); garages and parking spaces; economic buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary, dacha farming, gardening, gardening or individual housing construction;
2 %	From the cadastral value: Administrative, business and shopping centers and premises in them, non-residential premises for offices, retail facilities, public catering and consumer services With regard to objects of taxation, the cadastral value of each of which exceeds 300 million rubles;
0,5 %	Regarding other objects of taxation.

tax rates from inventory cost Tax rates from the inventory value are established on the basis of the total inventory value of taxable items multiplied by the deflator coefficient. Check inventory value of their property, individuals can in the department BTI at the place of residence.
Tax credits and deductions
Calculation of tax upon transfer of ownership
- In the event of the emergence (termination) of the taxpayer's ownership of property during the tax period, the calculation of tax in respect of this property is carried out taking into account coefficient, defined as the ratio of the number of full months during which this property was owned by the taxpayer to the number of calendar months in tax period.
  K \u003d M / 12
  
  M - the number of months of ownership of the property in a year
- until the 15th the date of the relevant month inclusive or the termination of the ownership of the property occurred after the 15th day of the relevant month, for a full month the month of occurrence (termination) of the said right is taken.
- If the emergence of ownership of the property occurred after the 15th day of the respective month or the termination of the specified right occurred before the 15th day of the respective month inclusive, the month of occurrence (termination) of the specified right not taken into account when determining the coefficient specified in this paragraph.

Example 1

In an apartment (Moscow) with an area of 49 sq. m registered a family of three people:
Father (a disabled person of group II, has a share in the ownership of an apartment in the amount of 2/3),
Mother (not a pensioner, has a share in the ownership of the apartment in the amount of 1/3),
Adult son (registered in the apartment, but does not have a share in the ownership of it).

The cadastral value of the apartment is 7,500,000 rubles,
inventory cost - 250,000 rubles. It is necessary to calculate the property tax for an apartment in 2017.
Calculation

Let's calculate the property tax for 2014. The value of the tax in 2014 is needed to apply a reduction factor for calculating the tax in the transition period.
Transitional period (2015-2018) - the period of transition of the calculation of property tax "based on the inventory value" to the calculation "based on the cadastral value"

In 2014, the payment amount was calculated from inventory cost.
The father, as a disabled person, has a benefit in the form of tax exemption.
The son does not have ownership of the apartment, which means he does not pay tax.
The mother, who owns a share in the ownership of the apartment in the amount of 1/3, pays the tax calculated on the property owned by her,
according to the following formula:
Tax = STI x Share x Rate

STI - Inventory value of real estate

We substitute the data, we get the amount of tax from the inventory value of the apartment:
250 000 rub. x 1/3 x 0.1% = 83,33 rub.
Note:
This amount of tax (83 rubles) can be found in the tax notice in 2015, on the basis of which the tax for 2014 was paid.
Let's calculate the property tax for 2015.
Since 2015, the payment amount is calculated from cadastral real estate value. At the same time, regardless of the number of owners, a deduction is provided - 20 square meters. m of the total area of the apartment, which is not taxed. The tax is calculated using the following formula:
Tax \u003d (Hk - Ni) x K + Ni

Hk - the amount of tax calculated from the cadastral value;
Ni - the amount of tax calculated from the inventory value;
K - reduction factor.

To calculate the amount of tax, you must first determine what area of the apartment will be taxed. To do this, we will reduce the total area of \u200b\u200bthe apartment by the deduction provided for by law (20 sq. M):
49 - 20 = 29 sq. m
Next, we determine the cadastral value of 1 sq. m apartment:
RUB 7,500,000 / 49 sq. m = 153,061.22 rubles.
To determine the tax base for property tax, you need to multiply the cost of 1 sq. m of apartment per taxable area:
29 sq. m x RUB 153,061.22 = 4,438,775.38 rubles.
Under the terms of the example, the father has a tax benefit in the form of a tax exemption.
The son does not have ownership of the apartment, and therefore does not pay tax.
To calculate the tax payable by the mother, you need to multiply the resulting tax base by the mother's share in the ownership of the apartment (we will get the tax base):
1/3 x 4,438,775.38 rubles = 1,479,591.79 rubles.
Calculate the amount of tax based on the cadastral value:
RUB 1,479,591.79 x 0.1% = 1479.59 rubles.
Using the formula above, we calculate the tax for 2015, 2016, 2017 and 2018, since the Tax Code of the Russian Federation provides for different reduction factors for each year.

For 2015:
(1,479.59 rubles - 83.33 rubles) x 0.2 + 83.33 rubles. = 362.58 rubles. For 2016:
(1,479.59 rubles - 83.33 rubles) x 0.4 + 83.33 rubles. = 641.83 rubles. For 2017:
(1,479.59 rubles - 83.33 rubles) x 0.6 + 83.33 rubles. = 921.09 rubles. For 2018:
(1,479.59 rubles - 83.33 rubles) x 0.8 + 83.33 rubles. = 1,200.34 rubles. For 2019:
(from 2019 and subsequent years, the reduction factor does not apply, the tax is calculated based on the cadastral value)
RUB 1,479,591.79 x 0.1% \u003d 1,479.59 rubles.

Property tax rates in Moscow
(Law of Moscow dated November 19, 2014 N 51 "On the tax on property of individuals")
In a relationship:
residential buildings, residential premises, unified immovable complexes, which include at least one residential premises (residential house), as well as in relation to household buildings or structures, the area of \u200b\u200beach of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction

tax rate Cadastral value of the object of taxation
or object of taxation
0,1 % Up to 10 million rubles (inclusive)
0,15 % Over 10 million rubles up to 20 million rubles (inclusive)
0,2 % Over 20 million rubles up to 50 million rubles (inclusive)
0,3 % Over 50 million rubles up to 300 million rubles (inclusive)
Other property
0,1 % garage and car park
0,3 % Construction in progress (residential building)
1,5 % Administrative, business and shopping centers and premises in them, non-residential premises for offices, retail facilities, public catering and consumer services
2,0 % Objects of taxation, the cadastral value of each of which exceeds 300 million rubles
0,5 % Other objects of taxation

Example 2

On May 15, 2016, the taxpayer bought an apartment in Moscow with an area of 70 sq. m.
The cadastral value of the apartment is 8.7 million rubles.
Inventory value as of 01/01/2014 - 300 thousand rubles.
Calculation
The calculation uses the same formulas as in example 1.
We calculate the area of the apartment from which the tax will be paid, applying the tax deduction:
70 - 20 = 50 sq. m
We determine the cadastral value of 1 sq. m apartment:
RUB 8,700,000 / 70 sq. m = 124,285.71 rubles.
Find the tax base for calculating the tax:
50 sq. m x RUB 124,285.71 = RUB 6,214,285.50
We determine the tax from the inventory value of the apartment:
300 000 rub. x 0.1% \u003d 300 rubles.
Calculate the amount of tax based on the cadastral value.
RUB 6,214,285.50 x 0.1% \u003d 6214.29 rubles.
Determine the amount of tax for 2016:
Reduction factor for 2016 = 0.4
(6214.29 rubles - 300 rubles) x 0.4 + 300 rubles. = 2665.72 rubles.
We calculate the period for which the tax will be paid as the ratio of the number of months of property ownership to the total number of months of the reporting year:
8 months / 12 months = 0.67
To calculate the amount of tax due for the period of ownership of an apartment May to December 2016, you need to multiply the tax amount from paragraph 6 of this example by the coefficient from paragraph 7 of this example:
2665.72. x 0.67 = RUB 1786.03

The following property is subject to taxation:

Residential premises (apartment, share in it);
Residential building (cottage, country house in SNT, DNT, LPH);
Garage, parking place (parking place);
A single immovable complex (buildings, structures, pipelines, power lines, railways, etc.);
Object of construction in progress (unfinished);
Other buildings, structures, structures.

Who has to pay property tax?

The obligation to pay tax annually is imposed on individuals who own the following real estate:

residential buildings;
garages or parking spaces;
apartments or rooms in residential buildings;
unified immovable complexes;
objects of construction in progress;
other premises, structures, buildings or structures.

In order to determine the tax base for residential buildings also includes buildings erected on plots provided for the organization of gardens and orchards, individual housing construction and other personal subsidiary farming. In practice, this means that country houses and garden houses are equated with residential premises and are taxed ( The federal law No. 401-FZ dated November 30, 2016).

At the same time, the common property of homeowners (attics, elevators, roofs, stairs and basements of residential buildings) are not subject to taxation.

How is property tax calculated?

The obligation to calculate the amount of tax in Russia rests with the IFTS, after which the information is communicated to taxpayers by sending tax notices to the postal address.

As already mentioned, Chapter 32 of the Tax Code of the Russian Federation provides for the calculation of tax at the cadastral value, the value of which is approved at the local level by each of the regions. Russian Federation.

However, given the Russian realities, the full transition to the new settlement system is postponed until January 1, 2020. During this time, all subjects of the Russian Federation are required to switch to property valuation at cadastral value.

Н to = (Cadastral value - Tax deduction) x Share size x Tax rate

Individuals (citizens);
Individual entrepreneurs on special regimes (STS, UTII, PSN, ESHN) - in relation to property not used by them in business activities, as well as IP on DOS in relation to any property owned by the entrepreneur on the right of ownership.

The calculation of property tax under the new procedure is carried out according to the following formula

Tax payable = (Cadastral value - Tax deduction) x Share in property x Tax rate

The easiest way to find out the cadastral value is to order an extract from the USRN on the Rosreestr website.

Tax deduction

When calculating the tax based on the cadastral value, the use of tax deductions is provided, in the following amount:

10 sq. m. for the room;
20 sq. m. for an apartment;
50 sq. m. for home;
1 million rubles for a single real estate complex.

When calculating the tax, the total area is reduced by the specified tax deduction.

Share in property

When the property is in common fractional ownership the tax is calculated based on the size of the share of each owner.

When the property is in common joint ownership the calculation is made in equal shares for both owners.

tax rate

The size tax rate established by each region independently and reflected in the respective legal act. You can find out the size of the property tax rate in your region on the website of the Federal Tax Service by referring to the "Reference Information on Property Tax Rates and Benefits" section.

On average, tax rates should not exceed the following values:

0.1%. This rate is subject to apartments, rooms, country houses and country houses, unfinished buildings, utility rooms located in summer cottages (SNT, DNT, LPH) with an area of \u200b\u200bno more than 50 square meters. m. Also, under the rate of 0.1% fall garages and parking spaces.
2%. The most high rate tax is set for elite property, the value of which exceeds 300 million rubles, as well as for property included in a special cadastral list (administrative business and shopping centers and premises in them) and for non-residential premises used for offices, retail facilities and facilities catering.
0.5%. The specified rate is subject to other property.

It should be noted that by the laws of local authorities, tax rates can be either reduced to zero (from 0.1% to 0%) or increased, up to a maximum of three times. Regional authorities may also establish differentiated rates, depending on the type and location of the object.

Tax Payable = (Tax Calculated on Cadastral Value - Tax Calculated on Inventory Value) x Reducing Factor Tax Calculated on Inventory Value

When calculating the tax on the basis of the cadastral value, it is envisaged to apply a reduction factor for the first four years (starting from 2015). In 2017, the reduction factor is 0.6.

Publication date: 08/07/2015 14:05 (archived)

In accordance with Chapter 32 of the Tax Code of the Russian Federation, the Law of the City of Moscow dated 11/19/2014 No. 51 "On the tax on property of individuals", from 01/01/2015 a new procedure for calculating tax authorities tax on property of individuals based on the cadastral value.

Information on the cadastral value, and other information, including the cadastral number of the property, can be obtained upon request from the authorities Federal Service state registration, cadastre and cartography (Rosreestr), as well as on their official website, using the service "Online reference information on real estate objects" of the section "Electronic services and services".

Information on challenging the size of the cadastral value of real estate is also posted on the specified website of Rosreestr (Main/Individuals/Useful information/How to find out and revise the cadastral value of real estate).

Objects of taxation and applicable tax rates

residential buildings, residential premises, unified immovable complexes, which include at least one residential premises (residential building), as well as household buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots provided for management personal subsidiary, summer cottage, gardening, gardening or individual housing construction - rates are applied, in the following amounts:

garages and parking spaces - 0.1% of the cadastral value of the object of taxation;
objects of construction in progress if the intended purpose of such objects is a residential building - 0.3% of the cadastral value of the object of taxation;

objects of taxation, the cadastral value of each of which exceeds 300 million rubles - 2.0% of the cadastral value of the object of taxation;

other objects - 0.5% of the cadastral value of the object of taxation.

Property that is part of the common property of an apartment building is not subject to taxation (paragraph 3 of Article 401 of the Code).

Deductions applied in determining the tax base

The tax base is determined for each residential property, minus the cost of a certain number of square meters, depending on its type.

To reduce the tax burden on citizens, a special calculation procedure is provided for a transitional 4-year period:

if the amount of tax calculated on the basis of the cadastral value exceeds the amount of tax calculated for the last tax period based on the inventory value, the tax will be calculated according to a special formula providing for a gradual increase in tax over 4 years by a factor of 0.2 (example No. 1) ;

if the amount of tax calculated on the basis of the cadastral value is less than the amount of tax calculated on the basis of the inventory value, the tax will be calculated to the taxpayer in full based on the cadastral value (example No. 2).

Initial data	Example #1 (apartment)	Example #2 (apartment)
Cadastral value, rub.
tax rate
Object area, m2
The amount of tax for 2014, calculated on the basis of the inventory value, rub.
	(13 005 917.10/101.8 x 20 m2)	(8 279 499.38/58.9 x 20 m2)
Tax base, rub.	(13005917,10 - 2 555 190,00)	(8279499,38 - 2 811 375,00)
The amount of tax calculated from the cadastral value	(10,450,727.10 x 0.15%)	(5,468,124.38 x 0.1%)
Amount of tax payable for 2015, rub.	((15,676 - 9,840) x 0.2 + 9,840))

Calculation of tax when changing the ownership of objects during the year

The tax is calculated using a coefficient determined as the ratio of the full months during which the object of taxation was in the ownership of the taxpayer to the number of calendar months in the tax period.

If the emergence of the right of ownership to property occurred before the 15th day of the corresponding month inclusive or the termination of the right of ownership to the property occurred after the 15th day of the corresponding month, the month of occurrence (termination) of the said right is taken as a full month.

If the emergence of ownership of the property occurred after the 15th day of the relevant month or the termination of the said right occurred before the 15th day of the relevant month inclusive, the month of occurrence (termination) of the said right is not taken into account when determining the coefficient.

On the website of the Federal Tax Service of Russia in the section “Personal Property Tax 2016” you can find information about the features of the new procedure for taxing the property of individuals, as well as calculate independently the amount of tax on property of individuals expected to be paid in 2016 for 2015 using the service “ Preliminary calculation of the tax on the property of individuals based on the cadastral value.

Last update: 01/31/2020

For several years now, a transitional period has been going on to establish a new methodology for calculating tax for property owners. Now the calculation of property tax for individuals will take into account its cadastral value. Not all regions of the country have yet switched to the new calculation, until 2020 the entire Russian Federation will switch to it.

How to find out the cadastral value of your home?

Today, you can find out the exact cadastral value of your property on the Internet if you know the cadastral number and even if you don’t know (at the address):

If you do not know the cadastral number, then go to the website of Rosreestr in the section "Reference information on real estate objects online", enter the address of the apartment, then copy the received State Tax Code (state cadastral number).
If you know the cadastral number, go to the website of the tax service, where you indicate the State Tax Code, click "next" and see the cost. If you want to know the property tax owed, and find out if it is calculated based on the cadastral or inventory value, click "next".

Other options to find out the cost on the official website of Rosreestr:

section "Obtaining information from the State Property Committee" - order an extract, which will have to wait 5 working days. Remember the order number, because it can be used to track the execution;
section " Public cadastral map" - search by cadastral number, the information received can be used as reference information, it has no legal force;
section "Reference information on real estate objects" - you can find out by one of three conditions: cadastre number, conditional number or address of real estate;
section "Obtaining information from the data fund of the state cadastral valuation" - search by cadastral number.

If the unified database contains information about the cadastral value of your real estate, then such information must be provided free of charge within five days from the date of applying directly to Rosreestr or the MFC for a certificate of cadastral value (if you order a cadastral passport, which also contains a cadastral cost, you will have to pay 200 rubles).

What property is taxed

Any property other than land owned by a citizen is subject to property tax. Most often it is about:

apartments;
separate rooms in dormitories/communal apartments;
houses, including IZHS, country houses, as well as unfinished ones, etc.;
garages/parking spaces;
outbuildings (baths, sheds, etc.);
commercial facilities (shops, warehouses, offices, etc.).

As you can see, any individuals are required to pay the tax. Even an individual entrepreneur, if he is not on a special USN regime.

How is the new tax calculated?

The following table will help you determine the tax rate for your property:

flat	0,1
room as an independent property, that is, with a separate cadastral number	0,1
residential building, country house	0,1
unfinished summer house / residential building	0,1
household building with a size of no more than 50 square meters. m for various purposes on the land of IZHM, summer cottage, garden plot	0,1
household building with an area of more than 50 square meters. m	0,5
garage, parking space	0,1
shop, office, catering premises, etc.	2
other objects	0,5
Object name	rate (percentage of cadastral value)

These rates are basic. But local authorities can reduce them or increase them, but more than three times. Here is an example of how things are with Moscow

The exact amount of property tax does not need to be calculated independently. It will be indicated in the notice-receipt, which is sent to all taxpayers. However, citizens tend to know in advance how much they will have to pay for their property. In addition, tax authorities sometimes make mistakes in the calculations. Timely detection of inaccuracies makes it easy to solve the problem and avoid unnecessary expenses for illegal tax calculation.

To make the transition to the new calculation smoother, a reduction factor is provided, which will gradually increase (for 2015 it was 0.2, for 2018 - 0.6, in 2019 - 0.8, etc.). The formula by which you can calculate the amount of property tax in 2018:

H \u003d (H1 * SK - H2 * SI) * K + H2 * SI, where

H is the amount of tax payable.
H1 - cadastral value of real estate.
H2 - inventory value of real estate.
K - coefficient (depending on the type of property).
SI - tax rate on the inventory value.
SC - tax rate from the cadastral value

The reduction factor does not apply to administrative and commercial buildings, public catering and consumer services and other commercial facilities.

For those who do not want to bother with calculations, the online calculator will help you find out the real estate tax of individuals from 2019.

When to start paying housing tax in a new way?

Some pay new tax property since 2016. The total tax on the cadastral value will be calculated from 01/01/2020.

But before this date, there may be a transition from inventory to cadastral calculation. This is decided by the regional authorities, nothing depends on the taxpayer.

Now in over 68 regions tax inspections gone from the inventory value and residents will have to pay a new property tax as early as 2019

Republic of Adygea, Amur Region, Arkhangelsk Region, Astrakhan Region, Republic of Bashkortostan, Belgorod Region, Bryansk Region, Republic of Buryatia, Vladimir region, Vologda Region, Voronezh Region, Jewish Autonomous Region, Trans-Baikal Territory, Ivanovo Region, Republic of Ingushetia, Kabardino-Balkarian Republic, Kaliningrad Region, Republic of Kalmykia, Kamchatka Territory, Karachay-Cherkess Republic, Republic of Karelia, Kemerovo region, Kirov Region, Komi Republic, Kostroma Region, Krasnodar Territory, Kursk Region, Leningrad Region, Moscow City, Magadan Region, Republic of Mari El, Republic of Mordovia, Moscow Region, Murmansk Region, Nenets Autonomous Okrug, Nizhny Novgorod Region, Novgorod Region, Novosibirsk Region , Omsk region, Orenburg region, Orel region, Penza region, Pskov region, Ryazan region, Samara region, City of St. Petersburg, Saratov region, Republic of Sakha, Sakhalin region, Sverdlovsk region, Stavropol region, Tambov Region, Republic of Tatarstan, Tver Region, Tula Region, Tyva Republic, Udmurt Republic, Khabarovsk Territory, Republic of Khakassia, Khanty-Mansi Autonomous Okrug - Yugra, Chelyabinsk Region, Chechen Republic, Chuvash Republic, Chukotka Autonomous Okrug, Yamalo-Nenets Autonomous district, Yaroslavl region.

Altai Territory, Republic of Altai, Volgograd Region, Republic of Dagestan, Irkutsk Region, Kaluga Region, Krasnoyarsk Territory, Republic of Crimea, Kurgan Region, Lipetsk Region, Perm Territory, Primorsky Territory, Rostov region, Sevastopol city, Republic of North Ossetia-Alania, Smolensk region, Tomsk region, Tyumen region, Ulyanovsk region

Subjects of the Russian Federation where cadastral calculation is applied

Subjects of the Russian Federation where inventory calculation is applied

Tax payment mechanism

Until November of each year, the taxpayer receives a notification and receipt for the previous tax year by mail. It must be paid before December 1 of the year in which the notice was received. That is, the scheme remains traditional, only the amount of tax will change.

Question:
How will the tax be charged if the property was purchased in August 2018?

Answer: the tax will be charged at the cadastral value only from August, that is, when you actually purchased the property. For the previous period, a notification from the tax office will come to the seller, who will have to pay the tax from January 1 to August inclusive.

inventory value

The calculation from the inventory value differs from the cadastral calculation. The basis is not the types of real estate, but their inventory. Municipal authorities may, within the established limits, vary the level of the tax rate:

up to 300 thousand rubles the value of the property, the rates can be from 0 to 0.1%;
from 300,001 rubles up to 500 thousand rubles rates of 0.1 - 0.3%;
from 500 001 rub. and above the size of 0.3 - 2%.

If the municipality has not approved the exact amount of rates, then federal flat rates apply:

up to 500 thousand rubles – 0.1%;
from 500 001 rub. – 0.3%.

How much will you now have to pay for housing - why did the panic arise?

The cadastral value is higher than the inventory value and is almost equal to the market value. Because it takes into account the location of the object, the year of construction and its area, the type of property and other important circumstances.

Since the cadastral value of housing is close to the market value (in some regions it is only 10-15% lower than the market value), for some homeowners the calculation of the tax in a new way will be much higher than from the inventory one. While other owners, on the contrary, will be more profitable.

The revision of the cadastral value will be carried out in the regions once every three to five years. Therefore, deviations in the discrepancy between the market and cadastral values will disappear in the coming years, and the tax will be constantly updated.

The state goes to meet homeowners - a tax deduction

To reduce the amount of tax, a deduction is provided:

for apartments - 20 sq. m.;
for houses - 50 sq. m.;
for rooms - 10 sq. m.

We are talking about square meters subtracted from the total area of the property. It is these meters that will not be taxed.

We remind you that there is no need to make independent calculations. The tax notice will list the deductions and the final amount to be paid.

Question:
How will the concession for an apartment or house be taken into account?

Example 1: the property is an apartment with a total area of 30 sq. m. Taking into account tax deduction we get 30 - 20 \u003d 10 square meters. m. Thus, the owner will need to pay tax for just 10 square meters. m. Translating into the ruble value, we get: let's say the cadastral value of an apartment is 900 thousand rubles. This means that the tax is calculated from 300 thousand rubles. (900,000/30 x 10). We multiply by 0.1% (the rate for apartments), as a result, for the year the amount of tax is 300 rubles. (300,000 x 0.1%).

Example 2: the property is a house with a total area of 40 sq. m. Taking into account the tax deduction, we get 40 - 50 \u003d -10. If the value is negative, the tax rate is zero and no tax is due. But they will not give money from the budget. When the tax is negative, it is equated to "0".

How is the deduction for shared ownership of an apartment applied?

Each owner pays tax in proportion to his share in the ownership right. However, the deduction is not granted to each owner-shareholder, but to the entire property as a whole.

Question:
The apartment has a total area of 50 sq.m. is owned by two owners 1/2 each, how will the deduction be distributed?

Answer: One owner will need to deduct only 10 sq.m. (20 m2/2) as a tax deduction. Thus, he will pay for 25 - 10 \u003d 15 square meters. m. A similar calculation will be for the second owner. The cadastral value of housing is 2 million rubles, the area is 44 m2, everyone will have to pay (44m2 / 2 - 10 m2) from 12 m2. And 1 m2 costs 45,455 rubles (2 million / 44), then the tax will be (12 m2 * 45,455 rubles) * 0.1% = 545 rubles. it maximum amount, i.e. in those years when the reduction factor is in effect, the tax will be even less.

If there are three or more owners, then the deduction will be divided by the corresponding number of persons, in proportion to the size of their shares.

Will I have to pay more for housing?

The blow to the wallets of owners of large and expensive offices, shopping centers, catering places and other commercial real estate will be the strongest. For real estate, owners are required to pay 2% property tax, without deductions and benefits.

Owners of more modest housing need not worry. The amount of the tax will be calculated within the limits of 0.1% of the cadastral value. By the way, in rare cases, the tax amount may even be less than it was before 2015.

Example: there is an apartment with a total area of 50 sq.m. Previously, the inventory value was 186,000 rubles, the cadastral value became 196,000 rubles. The tax rate was 0.1% in both options. The cost of 1 sq.m. at cadastral value = 196,000: 50 = 3,920 rubles. The size of the tax deduction for an apartment is 20 sq.m., which in our case will be 3,920 x 20 = 78,400 rubles. Minus the deduction, we get the taxable amount of 196,000 - 78,400 = 117,600 rubles. Thus, the tax on an apartment of 50 sq.m. will be 117,600 x 0.1% = 117 rubles 60 kopecks. For example, earlier, according to the inventory value, the owner paid 186 rubles (186,000 x 0.1%).

What benefits are provided?

List of exemptions for personal property tax

Since 2018, a special benefit is available for families with many children (where there are from and more children). Parents who have real estate listed can reduce the area of the objects depending on the number of children in the family. For each child, you can take away:

5 sq.m from the total area of the apartment (rooms in the apartment);
7 sq. m from the area of a residential building.

For example, a family of 8 children has an individual housing construction with an area of 100 sq.m. The cadastral value of the house is 3,000,000 rubles. So, the tax base is as follows: 100 sq. m. "-" 7 sq.m. "X" 8 children "=" 44 sq.m. This means that the tax will be paid from the cadastral value of 1,320,000 rubles.

However, the legislator took into account the possible intentions of our citizens to transfer all their real estate to close relatives who have benefits in order to be exempt from tax. Now one owner is exempt from tax only in respect of one property. That is, if a pensioner who has a benefit owns two or more apartments, then he is exempt from tax only on one of them. And for the second and others - you will have to pay in full.

If a beneficiary citizen has different types of real estate, then the benefit is given for one object for each type.

For example, a pensioner owns 2 apartments, 1 country house, a bathhouse and a barn for suburban area. A citizen will be exempt from tax on 1 apartment, house and barn. And he will pay for a second apartment and a bathhouse.

The types of real estate for benefits by law are defined as follows:

apartment/room;
outbuildings;
premises for creative workshops, studios, ateliers;
garage/parking place.

Other types of real estate are not eligible.

To receive such a deduction, you should write an application to the IFTS (), and also attach to it a "Notification of the selected objects of taxation in respect of which tax credit on the property tax of individuals "(). These documents must be submitted before December 31 of the reporting year (in which the benefit will be applied).

Is it possible to reduce the cadastral value?

Example: the cadastral value of the household amounted to 12,000,000 rubles. The owner considered this amount to be clearly high, since the house is not completed and there are no funds to complete the construction, the toilet is on the street, the water supply is a well, the sewage system is a septic tank. From the central networks only electricity. Independent accredited appraisers were invited, who indicated in the conclusions of the assessment the cadastral value of the house in the amount of 3,500,000 rubles. With the results obtained, you can apply to the court.

What rights do the regions have?

Local authorities have the right to change the size of the tax rate by their decrees and apply additional benefits for certain categories of citizens. You can find out about the existence of such privileges by contacting the administration at the place of registration.

What should I do if I have not received a tax notice of the accrued tax?

Property owners and Vehicle must report to tax service if you have not received tax notices.

The absence of a tax receipt indicates that there is no data on real estate in the IFTS and the taxpayer is obliged to provide a message about the object. Such notification is provided once before the end of the year following the year of acquisition of the property.

If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days.

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