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Taxation for individuals. Property tax for individuals. We calculate according to the new rules. Questions regarding property tax payers of individuals

Property tax calculator individuals will help you calculate the amount of land tax deductions based on the cadastral value. This tool is convenient solution in order to find out the personal property tax that must be paid for 2016. The calculator is easy to use and requires you to indicate the cadastral number of your property, after which you are automatically given the cadastral value and area according to the Rosreestr website. Next, after specifying some data on your property, the calculator will calculate the property tax and give you the amount required to pay.

Property tax for individuals 2016. Calculator

Since the adoption of the law in 2002, all owners of property classified as taxable objects are required to make payments to the Federal Tax Service. Also included in this group are persons who have the right of ownership of housing - they are also required to pay property tax for individuals (2016). Tax calculator - a solution that allows you to find out cadastral value object and calculate the amount of funds that need to be paid to the Federal Tax Service.

Tax calculator - Calculation of land tax and property tax for individuals, calculated based on the cadastral value

Enter the cadastral number of the property in the field

(buildings, structures, premises, unfinished construction site, land plot).

How to reduce property taxes for individuals

When calculating the cadastral value and entering data into a unified register, the cadastral value is often overestimated, which consequently leads to increased taxation of citizens. According to the legislation on valuation activities, the results of this procedure can be challenged by the taxpayer personally or through a representative. Proceedings regarding the cadastral value of objects require knowledge of tax and land legislation, as well as the mechanisms of work of departmental government agencies.

Our company is ready to help you.

We can challenge:

inaccurate information entered into the register;
the established market value at the time of its entry into the documents of government agencies.

CITIES OF MOSCOW

About property tax for individuals

Document with changes made:
(Official website of the Moscow City Duma www.duma.mos.ru, 10/06/2016) (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).
____________________________________________________________________

This Law, in accordance with Chapter 32 of the Tax Code of the Russian Federation on the territory of the city of Moscow, establishes property tax rates for individuals in relation to the tax base determined on the basis of the cadastral value of the taxable object, and tax benefits.
(Preamble as amended, put into effect on October 6, 2016 by Moscow City Law dated September 28, 2016 N 30

Article 1. Tax rates

Rates of property tax for individuals (hereinafter referred to as tax) are established in relation to:
(The paragraph as amended, put into effect on October 6, 2016 by Moscow City Law No. 30 dated September 28, 2016, applies to legal relations that arose from January 1, 2015.

1) residential buildings, parts of residential buildings, apartments, parts of apartments, rooms, single real estate complexes that include at least one residential building, as well as in relation to outbuildings or structures, the area of each of which does not exceed 50 square meters and which located on land plots provided for running personal subsidiary plots, dacha farming, vegetable gardening, horticulture or individual housing construction, in the following amounts:
(Paragraph as amended by the Moscow City Law dated November 29, 2017 No. 45; as amended by the Moscow City Law dated November 29, 2018 No. 26


Cadastral value of the taxable object	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, objects provided for in paragraph two, as well as taxable objects, the cadastral value of each of which exceeds 300 million rubles - in the amount of 0 .1 percent of the cadastral value of the taxable object;
(The clause as amended, put into effect on November 29, 2018 by Moscow City Law No. 26 dated November 21, 2018, applies to legal relations that arose from January 1, 2017.

3) objects of unfinished construction if the designed purpose of such objects is a residential building - in the amount of 0.3 percent of the cadastral value of the taxable object;

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 taxable object - in 2015;

b) 1.3 percent of the cadastral value of the taxable object - in 2016;

c) 1.4 percent of the cadastral value of the taxable object - in 2017;

d) 1.5 percent of the cadastral value of the taxable object - in 2018 and subsequent tax periods;
(Clause 4 as amended, put into effect on October 6, 2016 by Moscow City Law No. 30 dated September 28, 2016, applies to legal relations that arose from January 1, 2015.

4.1) taxable objects, the cadastral value of each of which exceeds 300 million rubles - in the amount of 2.0 percent of the cadastral value of the taxable object;
(Clause 4.1 was additionally included from October 6, 2016 by Moscow City Law 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 benefits

1. Part lost force on January 1, 2019 - ..

2. Part lost force from January 1, 2019 - Moscow City Law of November 21, 2018 N 26..

3. Part lost force from January 1, 2019 - Moscow City Law 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 of this article, provided that the specified non-residential premises simultaneously satisfy the following conditions:

1) the non-residential premises are included in the register of apartments or are located in a building included in the specified 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 of non-residential premises as of January 1 of the year, which 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 business activities.

5. The building is subject to inclusion in the register of apartments based on information about the presence of apartments in the building in accordance with 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 said 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 residence of individuals is established by the Moscow Government.
____________________________________________________________________
Part 6 of this article comes into force on the date of entry into force of the procedure for recognizing non-residential premises as actually used exclusively for residence of individuals, approved by the Moscow Government, but not earlier than January 1, 2017 and applies to legal relations arising from January 1, 2016.
____________________________________________________________________

7. The amount of tax calculated to the taxpayer in accordance with in relation to non-residential premises specified in part 4 of this article is reduced by the amount determined by the formula:

L = N*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 relation to non-residential premises specified in part 4 of this article;

K1 is a 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 non-residential premises specified in part 4 of this article is less than 150 square meters, the coefficient K1 is taken equal to 1;

K2 - coefficient equal to:

0.58 in relation to the calculation of tax for 2015;

0.62 in relation to tax calculation for 2016;

0.64 in relation to tax calculation for 2017;

0.67 in relation to tax calculations for 2018 and subsequent tax periods.

8. The tax benefit provided for in Part 4 of this article is provided in relation to one non-residential premises with the maximum calculated amount of tax.

9. To provide a tax benefit provided for in Part 4 of this article, an application from the taxpayer is not required.
(Part as amended, put into effect on January 1, 2019 by Moscow City Law No. 26 dated November 21, 2018.
(The article was additionally included on October 6, 2016 by Moscow City Law No. 30 dated September 28, 2016, applies to legal relations that arose from January 1, 2015)

Article 2. Entry into force of this Law

1. This Law comes into force on January 1, 2015, but not earlier than one month from the date of its official publication.

2. The following shall be declared invalid from the date of entry into force of this Law:

1) Moscow City Law No. 47 of October 23, 2002 “On property tax rates for individuals”;

2) Moscow City Law No. 15 of April 28, 2010 “On Amendments to Moscow City Law No. 47 of October 23, 2002 “On Personal Property Tax Rates”;

Mayor of Moscow
S.S. Sobyanin

Revision of the document taking into account
changes and additions prepared
JSC "Kodeks"

How to calculate property tax for individuals based on current standards and taking into account all the latest changes in the tax legislation of the Russian Federation? This question arises when a citizen assesses the correctness of the calculations presented in the notification of the Federal Tax Service. The algorithm for determining the amount of this tax is discussed in our article.

How is personal property tax calculated in 2018: basic principles

Indeed, the property tax of Russian citizens is calculated by default by inspectors of the Federal Tax Service, and notifications containing the amount to be transferred to the budget are sent to the addresses of property owners. But it is always useful for the taxpayer to verify the correctness of the calculations presented by the tax authorities.

Since 2015, this tax has been calculated on the basis of the cadastral price of the property (if it is established in the territory where the property is located), while previously it was calculated based on another indicator - inventory value. The fundamental difference between the cadastral price and the inventory value is the proximity of the former to market prices for real estate. The more expensive the housing, the more tax is now paid to the budget for it.

The objects of taxation in this case may be (Article 401 of the Tax Code of the Russian Federation):

residential buildings (including country houses);
apartments;
rooms;
garages;
parking spaces;
buildings under construction;
other types of real estate owned by citizens.

When calculating tax for 2018, the following indicators are used:

cadastral price of real estate (calculated by the Federal Cadastre Service, Cadastral Chamber, after which the data is transferred to Rosreestr);
inventory value of the object (established by the BTI);
rates established for the cadastral price and inventory value (their value is determined by the municipal authorities taking into account the norms of Article 406 of the Tax Code of the Russian Federation);
deflator coefficient (determined by the Ministry of Economic Development of the Russian Federation);
deductible area of the apartment to reduce the tax base, or deduction (also determined by municipal authorities taking into account the norms of Article 403 of the Tax Code of the Russian Federation);
benefits (established by Article 407 of the Tax Code of the Russian Federation);
the so-called reduction factor (defined by Article 408 of the Tax Code of the Russian Federation).

At the same time, it is planned that when calculating the tax payment for 2019 (if it becomes the 5th year of the beginning of the application of tax calculation from the cadastral value) and subsequent years, indicators such as inventory value, the rate on it, the deflator and the reduction factor will be excluded from the above list . At the moment, these indicators are needed in order to prevent too sharp an increase in the payment burden on property owners due to a significant increase in the base for calculating the tax in question, based on the cadastral value of the property.

Let's study in more detail how to use all these indicators in practice.

Formula for calculating property tax for individuals

In order to calculate payments for 2015-2019, the Tax Code of the Russian Federation establishes a formula that has the following form:

H = (H1 - H2) × K + H2,

where: N is the amount of tax payable;

N1 - the nominal amount of tax, determined taking into account only the cadastral price of the object, the rate established for it and the deduction;

N2 - the nominal value of the tax, calculated taking into account only the inventory value of the apartment, the rate, as well as the deflator coefficient and has 2 definition options:

As the amount calculated to be paid for this object for the last year of using the procedure for calculating the base from the inventory value. It can be applied both from the calculation for 2015 (and then will coincide with option 2 of the N2 calculation), and from later years, depending on the year from which the subject of the Russian Federation fulfilled all the conditions for calculating tax on the cadastral value provided for in paragraph . 1 tbsp. 402 of the Tax Code of the Russian Federation.
As the amount of tax calculated for 2014 in accordance with the procedure established by the expired Law of the Russian Federation “On taxes on property of individuals” dated December 9, 1991 No. 2003-I. This calculation is applicable for calculating tax on cadastral value starting from 2015.

K is a reduction factor, consistently increasing by 0.2 annually during the first 4 years of the beginning of the application of the calculation from the cadastral value, thus ranging from 0.2 (in year 1) to 0.8 (in year 4).

Let's agree that:

we pay tax for 2017 from the cadastral value;
the tax is calculated from the cadastral value starting from 2015;
we live in Nizhny Novgorod;
We do not have tax benefits under Art. 407 Tax Code of the Russian Federation;

we have an apartment of 70 sq. m, its cadastral value is 3,000,000 rubles, and its inventory value is 300,000 rubles.

The tax rate for the cadastral price of property established in the city is 0.1% for objects with a value below 10 million rubles. (decision of the Nizhny Novgorod City Duma dated November 19, 2014 No. 169).

For inventory value, the rate that is established at the federal level is used, due to the absence of a regulating municipal regulatory legal act. It is 0.1% if the property, taking into account the deflator, costs less than RUB 500,000. (Subclause 2, Clause 6, Article 406 of the Tax Code of the Russian Federation).

Deflator installed for 2014 ( last year application of calculation from inventory value) - 1.216 (Order of the Ministry of Economic Development of Russia dated November 7, 2013 No. 652).

Property tax deduction for apartments - 20 sq.m. m. The one established at the federal level is used - due to the lack of a regulating municipal normative legal act (clauses 3, 7 of Article 403 of the Tax Code of the Russian Federation).

The reduction factor for 2017 is 0.6 (clause 8 of Article 408 of the Tax Code of the Russian Federation).

To calculate the H1 indicator:

1. We determine the value of the cadastral tax base, taking into account the deduction (all calculated data are rounded to the nearest ruble).

In accordance with paragraph 3 of Art. 403 of the Tax Code of the Russian Federation, it is equal to the cadastral value reduced by the cadastral value of 20 square meters. m of living space. Thus, we:

Find the cost of 1 sq. m of living space: 3,000,000 / 70 sq. m = 42,857 rub.
Based on the cadastral value of 1 sq. m, calculate the cost of 20 sq. m of living space: RUB 857,140.
We subtract from the full cadastral value of housing (3,000,000 rubles) the resulting figure (857,140 rubles):

3,000,000 - 857,140 = 2,142,860 rubles.

2. We multiply this amount by the rate determined for the cadastral value (0.1%). The value of H1 will be 2,143 rubles.

Indicator N2 is equal to the amount of property tax calculated for 2014 based on inventory value:

1. We have a tax base of 300,000 rubles.

2. Multiply it by the deflator coefficient (1.216) and get 364,800 rubles.

This means that we can apply a rate of 0.1% when determining the H2 tax (Article 406 of the Tax Code of the Russian Federation). Multiplying the inventory tax base by this rate, we obtain the H2 indicator equal to 365 rubles.

Subtract indicator H2 from H1:

2,143 - 365 = 1,778 rubles.

We multiply the result by 0.6 (reducing factor for the third year of tax calculation from the cadastral value in accordance with Article 408 of the Tax Code of the Russian Federation), we get 1,007 rubles. We add the H2 indicator to it - and we get 1,432 rubles. This is the H indicator, that is, the tax that must be paid to the budget.

If it turns out that H1 is less than H2, a tax must be paid to the budget, which is equal to the H1 indicator (clause 9 of Article 408 of the Tax Code of the Russian Federation).

If a subject of the Russian Federation did not decide to charge tax on the cadastral value and did not approve this value at the beginning of 2015 (i.e., did not fulfill the conditions provided for in paragraph 1 of Article 402 of the Tax Code of the Russian Federation), it can begin to apply such a calculation from the beginning any year, from 2016 to 2019, and then the calculation of the H2 indicator will be made based on the inventory value multiplied by the deflator coefficient established for the last year of application of the tax calculation from the inventory value and the tax rate.

You can check the correctness of property tax calculations using the calculator located on the website of the Federal Tax Service of the Russian Federation.

Results

Since 2015, property tax for citizens of the Russian Federation has been calculated taking into account the cadastral price of the property, if all the conditions for this have been met in the corresponding region of the Russian Federation (a law has been adopted and the cadastral value has been approved on an object-by-object basis). In order to mitigate the increase in the tax burden on payers, the formula for calculating tax for 2015-2019 takes into account indicators such as inventory value, rates on it, and a deflator coefficient. Further, the tax will be calculated without using indicators that reduce the amount of tax.

You can familiarize yourself with other nuances of paying property tax in thisarticle.

Since 2018, you can apply for a property tax benefit or report privileged property at any tax office. Read more about this.

Today we are going to find out what real estate tax is in Moscow. The thing is that this feature is of interest to many taxpayers. In particular, those who own some kind of real estate. Both ordinary individuals and organizations must pay this tax. But what do you need to know about this payment? What payment procedures take place in Russia in 2016? It was during this period that new rules for calculating property taxes began to take effect in the country. All principles that apply to residents of Moscow and the region are, as a rule, relevant for other regions of Russia. Therefore, property taxes are paid everywhere according to approximately the same rules. The difference is only in relation to beneficiaries, as well as in the amounts due for payment. What is the new property tax? What features will you have to pay attention to to avoid debt and also to avoid problems with the law? How can you pay property tax in a particular case? All this will be discussed further below.

Tax definition

First you need to understand what a property tax is. In Moscow or in any other region, this is not so important. The same rules and definitions of certain taxes apply everywhere.

Real estate tax is called property tax. As a rule, it is paid for residential and non-residential real estate owned by a citizen or organization. There is a separate payment for the car. It is called transport tax. And this despite the fact that the car is considered property.

Real estate tax in Moscow and other cities is charged for:

apartments;
profit-generating commercial real estate;
rooms;
dachas;
Houses;
shares in the listed real estate;
other residential buildings.

That is why it is worth separating payments for ordinary (residential) and commercial (non-residential) real estate. The principles for calculating tax are approximately the same. Only now many do not know what to expect from the listed payments. Indeed, in 2016, as already mentioned, completely new rules for calculating property taxes come into force.

Who pays

The next question that interests many is who is the payer of the specified payment. Answering this is not as difficult as it seems. The thing is that real estate tax in Moscow must be paid by:

adult citizens who own property;
organizations;
entrepreneurs;
minors with ownership in real estate.

Special attention must be paid to the last component. After all, children are not taxpayers. They have neither their own income nor other sources of income. They are also not legally capable of performing certain financial transactions. But at the same time they have property at their disposal. In Russia there is a rule: there is real estate, there is payment. What to do if the payer in Moscow is a minor? And in general, when a similar situation arises in any city.

The thing is that then the property tax of individuals in Moscow and other regions of Russia is paid by Parents under 18 years of age of a child must make payments for the property of their children. This rule has been in effect for many years, but not everyone knows about it. Therefore, they should not be neglected. After all, if a payment is late, not only debts arise, but also additional expenses. Penalties are added to the tax on a daily basis. They only increase the payment. You can also pay a fine of 20 to 40% of the total tax due. A similar rule applies throughout the country.

Payment deadline for individuals

What else is important to know? For example, information about the payment of a specified tax may be extremely important information. Recently, new rules and procedures regarding this payment have come into force in Russia.

By what date do you have to pay property taxes? 2016 is a period of change. And during this period you will have to repay the debt before December 1. Previously, property taxes could be paid until February 1 of the following year.

It is worth paying attention to the fact that changes regarding the time limit for transferring funds by individuals for property are not the only innovations. Until December 1, 2016, all Russians (not only Muscovites) must pay 3 taxes:

property;
transport;
land.

Deadlines for organizations

By the way, the property tax of organizations will be paid according to different principles. Usually we are talking about penalties for commercial real estate. Companies own it, it brings profit and ensures the functioning of the organization. Tax on non-residential real estate in Moscow and other regions of the country is not paid until December 1, as is the case for individuals.

At the moment, payment for property is required no later than March 30 of the year following the billing period. That is, the company pays in 2016 for property that it owned in 2015. This period has remained unchanged compared to previous years. But the tax calculation procedure has changed somewhat. Moreover, both for individuals and legal entities. So what should the population prepare for? How is it paid in Moscow? What about ordinary property of individuals? How can you now calculate the amount due? What changes await the population?

About notifications

For example, it is important to note that all taxpayers will face new rules for notifying upcoming payments. What is it about?

The new real estate tax in Moscow is not only calculated according to new rules. Taxpayer notices may no longer arrive in the mail. Indeed, from 2016, all citizens, as well as heads of organizations, will receive receipts in several ways. Which ones exactly?

The right to independently apply to the tax authorities for a payment order is retained. This measure is usually used when the receipt does not arrive at your home address for a long time. Distribution must be made no later than 30 days (month) before the maximum payment deadline.

The second option is to receive a payment by mail. The receipt is sent either to the place of registration of the citizen or to the place of registration of the organization. IN Lately in Moscow and other cities, people began to complain that there were still no payment cards.

The last method of notification is precisely an innovation. You can find out about the need to pay commercial real estate tax in Moscow and other cities, as well as property tax for individuals, by using the State Services portal. If a citizen has an activated profile on the website, then there is no need to wait for notification by mail. It simply won't come.

Thus, the right to receive a receipt in paper form remains only with those who either informed the tax organization of their desire in advance, or do not have an account on the State Services portal.

New calculation rules

The calculation of real estate taxes in Moscow, as in other cities, will change in 2016. Citizens who have already received payments began to complain about too high tax payments. The point is that this is a completely normal phenomenon. After all, now property taxes will be calculated somewhat differently. The changes apply to both residential and non-residential real estate. That is, organizations and individuals can expect increased taxes.

Why? The thing is that from 2016 the tax base will be the cadastral value of real estate. The state will evaluate all real estate and enter data on the value into Rosreestr. Further, depending on it, one or another tax will be assigned.

They say that residents of Moscow who live in small one-room apartments there's nothing to worry about. And for organizations working in small offices, too. Taxes will increase significantly for residents of large real estate. For small-sized cars, the innovations are not too serious.

It is impossible to name the exact amount of real estate tax in Moscow. After all, everything depends on the cadastral value of the property. It will depend on:

type of housing ("resale" or "new building");
age of the building;
dimensions of the property;
region of residence;
number of owners;
area where the property is located.

Accordingly, it becomes very problematic to calculate upcoming payments. Before finding out more detailed information about how you can find out the approximate amount of tax, it is recommended to understand a few more nuances. For example, who is the beneficiary among individuals and organizations. Not all real estate properties in Moscow are subject to commercial real estate tax. And not all taxpayers must pay this fee on their property.

Beneficiaries among individuals

First of all, you need to pay attention to the property tax for individuals. The thing is that citizens do not in all cases in Moscow transfer one or another for their property cash. In some situations, people are entitled to either discounts or complete exemption from such penalties.

In Moscow, as a rule, this does not take place. According to established laws, people who have reached retirement age (working or unemployed - not so important) may not pay property tax. It is not charged for:

apartments;
rooms;
residential buildings;
garages or car spaces;
non-residential premises that citizens use as libraries, museums, workshops;
outbuildings not exceeding 50 square meters.

It is worth paying attention to the fact that benefits are provided only once for each property. The pensioner will have to declare his rights to the tax authorities. Or you will have to pay property tax in Moscow according to the general rules.

Also among the beneficiaries are large families. The question of how exactly they should pay for the property is decided on an individual basis. Under certain circumstances, citizens may be completely exempt from tax payments.

Disabled people are also exempt from paying property taxes. Especially when it comes to serious damage health. As practice shows, disabled people of groups 1 and 2 either receive a discount on payment or are completely exempt from paying tax.

Benefits for commerce

But that is not all. The new real estate tax in Moscow, as already mentioned, affected not only individuals and their residential property. Non-profit real estate is also subject to payments accrued under the new rules. In this case, the cadastral value of the property will be taken into account. But some types of commercial (non-residential) real estate fall into preferential categories. What is it about?

Organizations can partially pay the tax:

medical;
educational;
scientific.

It is also worth noting that the following categories of commercial real estate are not subject to tax in 2016 (not only in Moscow, but in other cities too):

religious organizations;
"state employees";
cultural objects and real estate;
defense facilities;
automobile companies;
companies working with people with disabilities (where these citizens work);
metro;
urban transport.

There are no more beneficiaries. What else should the population know about tax fees for property of individuals and legal entities in 2016?

Benefits for real estate

For example, that when calculating new tax payments, certain preferential conditions will be used. They apply to all citizens and organizations. What exactly are we talking about?

It has already been said that the amount of real estate tax in Moscow (and throughout Russia) now depends on the cadastral value of the property. But under certain conditions, individuals and legal entities are entitled to certain deductions. They reduce the tax base by certain amounts.

A reduction in cadastral value is due to all residents of Moscow. But, again, for each type of property, the benefit is granted only once. That is, if there are several apartments in the property, the discount is given to only one of them. Either the citizen himself chooses it, or the tax authorities make an appropriate deduction from real estate with a larger area and value. What are the “bonuses” for real estate taxes in Moscow? The benefits and deductions are as follows:

apartments - reduction by cadastral value of 20 "squares";
rooms - 10 sq. m.;
residential type houses - 50 sq. m.

That is, if the apartment initially had an area of 50 square meters, you will only have to pay for 30. This benefit allows you to somewhat smooth out the required changes in tax calculations.

Calculation procedure

Now you can think about how to correctly calculate property taxes using the example of Moscow and the Moscow region. In fact, everything is not as difficult as it seems. Calculation of real estate taxes in Moscow and other cities will be carried out according to the same principles.

How exactly? It is enough to multiply the tax rate by the cadastral value of the property. You will get a certain amount due for payment. The first component will vary depending on the year. Each region sets certain tax rates. And this must be taken into account. It is for this reason that property taxes will rise in the coming years.

Real estate taxes for legal entities will be calculated using similar principles. With only one exception - you can enter advance payment. That is, pay in advance. In this case, organizations will pay tax in the next tax period in a reduced amount. For the amount that was paid in advance.

Rates

It is important to understand what the real estate tax rate is in Moscow. This will help calculate the exact amount of payment for individuals and legal entities for property. In Moscow, tax rates are higher than in other regions of Russia. This phenomenon should not be surprising. After all, the country has always had to pay more to those who live in regions of Federal significance. In Russia the following applies to organizations:

1% - in 2014;
1.5% - in 2015;
2% - since 2016.

And in Moscow:

1.5% - for 2014;
1.7% - for 2015;
2% - 2016 and beyond.

If we talk about what property tax rates Moscow residents are entitled to for residential real estate, we can see the following values:

for outbuildings and real estate up to 50 square meters - 0.1%;
up to 50 “squares” and costing from 10 to 20 million - 0.15%;
up to 50 square meters with a cadastral value of up to 50 million - 0.2%;
over 50 square meters and up to 300 million rubles worth - 0.3%;
real estate costs more than 300,000,000 rubles - 2%.

These are the tax rates currently available in Russia, in particular in Moscow. How can you calculate the approximate or exact amount of the upcoming payment? What does property tax have in store for the population? 2016 is a time when many will be faced with large property payments. To prevent them from being a mystery or an unpleasant surprise, special ways of calculating property taxes were invented.

About the calculator

We are talking about special Internet services. They are completely official. Using the input data, you can determine exactly how much you will have to pay for a particular property. We are talking about a special calculator. You can find it on the official page of the Federal Tax Service.

What does the real estate tax calculator offer in Moscow and other regions of the country? The user then enters all other requested data. If Rosreestr has data on the property, it will be automatically entered into the calculator. All you have to do is see how much tax you need to pay before December 1, 2016.

If there is no information in Rosreestr, or the citizen does not know the cadastral number of the property, you can manually enter the requested data. Namely:

type of property;
cadastral value;
square;
whether a preferential deduction applies;
region where the property is located.

After this, just wait a while - the entered information will be analyzed, after which the amount due for payment will appear on the screen. It is best to find out the exact property tax in Moscow or any other city directly from the regional tax authorities.

Results

It is now clear what changes the population and organizations can prepare for in 2016. The new real estate tax in Moscow and other regions of Russia has brought many new calculation rules. The population is not too happy with such changes. Especially considering that in the future, payments will only increase from year to year.

The real estate tax for legal entities in Moscow will also change in size. After all, now the amount payable will directly depend on the cadastral value of the property, as well as on the tax rate applied in a particular case. Increase in property taxes different types it is planned to continue until 2018-2020. What property tax should I pay in Moscow? For this information, as already mentioned, it is better to contact or use an online calculator.

Last updated April 2019

The transition period to establish a new tax calculation method for property owners has been going on for several years. 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; by 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 contact the Rosreestr website in the section " reference Information for real estate objects online", enter the address of the apartment, then copy the received GKN (state cadastral number).
If you know the cadastral number, go to the tax service website, where you indicate the State Tax Code, click “next” and see the cost. If you want to know the property tax due and whether 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 Tax Committee” - order the receipt of an extract, which will have to wait 5 working days. Remember the order number, because it can be used to track execution;
section “Public cadastral map" - search by cadastre number, the information obtained can be used as reference information, legal force she does not have;
section “Reference information on real estate objects” - can be found out by one of three conditions: cadastre number, conditional number or address of the property;
section “Obtaining information from the state cadastral valuation data fund” - 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 moment you apply 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 properties are subject to tax?

Any real estate, except land, owned by a citizen is subject to property tax. Most often we are talking about:

apartments;
separate rooms in dormitories/communal apartments;
houses, including individual housing construction, 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 individual is required to pay tax. Even an individual entrepreneur, if he is not on special regime USN.

How is the tax calculated in the new way?

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

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

These rates are basic. But local authorities can reduce them or increase them by more than three times. Here's an example of how things stand with Moscow

You do not need to calculate the exact amount of property tax yourself. It will be indicated on the receipt notice that is sent to all taxpayers. However, citizens strive to know reliably in advance how much they will have to pay for their property. In addition, tax authorities sometimes make mistakes in calculations. Timely detection of inaccuracies allows you to easily solve the problem and avoid unnecessary costs for illegal tax calculations.

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 = (H1*SK – H2*SI) *K + H2*SI, where

N – the amount of tax to be paid.
H1 - cadastral value of real estate.
H2 - inventory value of real estate.
K – coefficient (depending on the type of property).
SI – tax rate based on inventory value.
SC – tax rate based on cadastral value

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

For those who don’t want to bother with calculations, an online calculator will help you find out the property tax for individuals starting from 2019.

When should I start paying housing taxes in a new way?

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

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

Now in more than 68 regions tax inspectorates gone away from the inventory value and residents will have to pay a new property tax in 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 region, Kursk region, Leningrad region, Moscow city, Magadan region, Mari El Republic, Mordovia Republic, Moscow region, Murmansk region, Nenets Autonomous Okrug, Nizhny Novgorod region, Novgorod region, Novosibirsk region, Omsk region, Orenburg region, Oryol region, Penza region, Pskov region, Ryazan region , Samara Region, City of St. Petersburg, Saratov Region, Republic of Sakha, Sakhalin Region, Sverdlovsk Region, Stavropol Territory, Tambov Region, Republic of Tatarstan, Tver Region, Tula Region, Republic of Tyva, Udmurt Republic, Khabarovsk Territory, Republic of Khakassia, Khanty- Mansi Autonomous Okrug - Yugra, Chelyabinsk Region, Chechen Republic, Chuvash Republic, Chukotka Autonomous Okrug, Yamalo-Nenets Autonomous Okrug, Yaroslavl Region.

Altai Territory, Altai Republic, 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 used

Subjects of the Russian Federation where inventory calculation is used

Tax payment mechanism

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

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

Answer: the tax will be calculated based on 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 be sent to the seller, who will have to pay the tax from January 1 until August inclusive.

Inventory value

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

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

If the municipality has not approved the exact rate, then federal fixed rates apply:

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

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

The cadastral value is higher than the inventory value and almost equal to the market value. Because it takes into account the location of the property, 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 new tax calculation will be significantly higher than the inventory value. Although other owners, on the contrary, will be more profitable.

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

The state is making accommodations for homeowners – tax deduction

To reduce the tax amount, a deduction is provided:

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

This is about square meters, subtracted from the total area of the property. These meters will not be taxed.

We remind you: independent calculations there is no need to produce. The tax notice will detail the deductions and the final amount to be paid.

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

Example 1: the property owns an apartment with a total area of 30 square meters. m. Taking into account the tax deduction, we get 30 – 20 = 10 sq. m. Thus, the owner will need to pay tax for only 10 sq. m. m. Converting to 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, the tax amount for the year is 300 rubles. (300,000 x 0.1%).

Example 2: the property owns a house with a total area of 40 square meters. m. Taking into account the tax deduction, we get 40 – 50 = -10. If the value is negative, the tax rate is zero and no tax needs to be paid. But they won’t give money from the budget. When the tax comes out negative, it is equal to the indicator “0”.

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

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

Question:
Apartment with a total area of 50 sq.m. is in shared ownership of two owners of 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 = 15 sq. 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) per 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. This is the 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 among the appropriate number of persons, in proportion to the size of their shares.

Will I have to pay more for housing?

The biggest impact will be on the wallets of owners of large and expensive offices, shopping centers, public catering establishments and other commercial real estate. For real estate properties, owners are required to pay 2% property tax, without deductions or benefits.

Owners of more modest housing need not worry. The tax amount will be calculated within 0.1% of the cadastral value. By the way, in rare cases, the tax amount may become even less than it was before, 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. 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 a taxable amount of 196,000 – 78,400 = 117,600 rubles. Thus, the tax on an apartment with an area of 50 sq.m. will be 117,600 x 0.1% = 117 rubles 60 kopecks. For example, previously the owner paid 186 rubles (186,000 x 0.1%) for the inventory value.

What benefits are provided?

List of benefits for property tax for individuals

Since 2018, a special benefit is available for large families (with at least more children). Parents who own the property can reduce the area of the property depending on the number of children in the family. For each child you can take away:

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

Example, a family consisting 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: 100 sq. m. "-" 7 sq.m. "X" 8 children "=" 44 sq.m. This means that the tax will be paid on 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 on only one property. That is, if a pensioner who has a benefit owns two or more apartments, then he is exempt from tax on only one of them. And for the second and others, you will have to pay in full.

If a beneficiary citizen has different kinds 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 on summer cottage. 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 eligible for benefits are defined by law as follows:

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

Other types of real estate are not eligible for the exemption.

To receive such a deduction, you should write an application to the Federal Tax Service (), and also attach to it “Notification of selected tax objects in respect of which a tax benefit for personal property tax is provided” (). 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 home ownership was 12,000,000 rubles. The owner considered this amount to be clearly high, since the house was not completed and there were no funds to complete the construction, the toilet was located on the street, the water supply was a well, and the sewage system was a septic tank. From the central networks there is only electricity. Independent accredited appraisers were invited, who indicated in the assessment conclusions the cadastral value of the house in the amount of 3,500,000 rubles. You can go to court with the results obtained.

What rights do regions have?

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

What to do if the tax notice of accrued tax has not been received?

Owners of real estate and Vehicle must report to the Internal Revenue Service if they have not received tax notices.

The absence of a tax receipt indicates that the Federal Tax Service does not have data on real estate and the taxpayer is obliged to provide a report about the property. Such a message is provided one-time until the end of the year following the year of acquisition of the property.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

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