07.11.16 22 019 0
Property tax is a payment to the state for the ownership of immovable objects. You bought an apartment, registered it for yourself - now you are the owner and you have real estate. You have to pay for the right to own it. More properties - more tax liabilities.
Real estate tax is charged once a year by the Federal Tax Service: in the second half of the year, it charges a fee for objects that you owned in the last reporting period. The Federal Tax Service generates a tax notice - a receipt - indicating what and how much you need to pay, and sends it to the owner. We already wrote
if you have Personal Area on the tax website, by default, you will not receive any of their notifications by mail. In order for them to come by mail, you need an application for a paper shipment. After registering in your personal account, you can choose whether to continue receiving paper debt receipts by mail or refuse it.
Property taxes are paid by property owners. It does not matter who lives and is registered in the apartment: the taxpayer will be the one to whom it belongs.
Taxable only real estate. Which objects are movable and which are immovable, Art. 130 of the Civil Code of the Russian Federation. For example, a car is considered a movable object, while a house, a garage, a room in a communal apartment are considered immovable.
The law defines movable property from the opposite: these are any things that are not real estate. For example, a car, money, a TV or a Persian cat. The list of immovable objects is given in the civil code - for property not indicated in this list, property tax is not paid.
The law requires registration of rights to any real estate, but there is no such requirement for movable objects. Do not confuse with registration Vehicle in the traffic police: when issuing a vehicle passport, the car is registered, and ownership of it is not registered. Due to the TCP, the owner is “tied” to the car, but this is not an analogue of ownership.
Vehicle owners do not pay property tax, but must pay vehicle tax to the state.
There is no definition of real estate in the law - it is simply given complete list objects that are recognized as such. Not all real estate is subject to property tax. The list of what to pay for is also given in the law: a residential building, an apartment, a room, a garage or a parking space. There are other, more rare objects of taxation.
Taxes on common property in apartment buildings don't pay.
Using the rate calculate the amount of property tax. The tax rate is a percentage of the tax base. The tax base is the value of the object of taxation. For the calculation, they do not take the entire cost - and not the one indicated in the sales contract. The value of an object is determined government bodies, and it is of two types: inventory or cadastral. But it is not necessary to understand the types of cost and deductions: all the data is indicated in the tax notice. The main thing is to check them before paying.
The law sets the base tax rates for individuals. They depend on the type of object and its value. If it is a residential building, apartment, room or garage - 0.1% of the cost, everything else - 0.5%, but for objects more expensive than 300 million rubles - 2%.
Based on the base rates, each region has the right to establish its own territorial. The specified base property tax rate can be reduced to zero or increased, but not more than three times. For example, the tax rate of 0.1% for residential properties in different regions varies from 0 to 0.3%.
You can find out the property tax rates in your region on the website of the Federal Tax Service. For example, in 2018 in Moscow, regional tax rates coincided with the basic ones: for an apartment worth 8 million rubles they paid 0.1% of the cost, and for expensive property - from 300 million rubles - 2%.
The amount per year depends on the rate and tax base. The rate is determined by law and regional authorities. The tax base is the value of the object. It is multiplied by the tax rate and get the amount of property tax.
Until 2014 for tax base take inventory value. Inventory cost is a legacy calculation scheme that takes into account historical cost and depreciation. The inventory value of the object of taxation is not related to the market value. It was determined by the Bureau of Technical Inventory - BTI. The property owner can obtain a certificate of size inventory value. You need to contact the BTI at the location of the object.
Starting from 2015, to calculate property tax, they began to use the cadastral value - the price of the object of taxation, calculated according to the Rosreestr scheme. This price is closer to the market. The objects are assessed by employees authorized by Rosreestr.
There are four ways to find out the cadastral value of an object: in the personal account of Rosreestr, in the personal account of the Federal Tax Service, through a tax calculator on the tax website or on a public cadastral map. The inventory and cadastral value are also indicated in tax notices for the relevant years.
In most cases, the cadastral value is higher than the inventory value, so the amount of tax liabilities has increased. The difference can be either three times or ten times.
Let's take a real apartment in Omsk with an area of 60 m². Market price this apartment - 2-3 million. According to the inventory, it cost 230,000 R, and according to the cadastre it costs 810,000 R - three and a half times more expensive.
In 2015, for the calculation of cadastral value only 28 regions were transferred, the rest later. In 2019, eight regions still continue to calculate property tax at inventory cost - these are the Republic of Altai, Primorsky Krai, Irkutsk, Kurgan, Sverdlovsk region, Chukotka Autonomous Okrug, the Republic of Crimea and the city of Sevastopol.
Tax deductions apply when calculating property tax on the cadastral value. A tax deduction is an area for which you do not have to pay. The larger the area of the object of taxation, the greater its value. The deduction reduces the area of the property, the tax base decreases, so total amount property tax goes down.
Any homeowner has the right to a tax deduction for each object belonging to him. It is accounted for automatically
The tax deduction differs for different real estate objects: for a house - 50 m², for an apartment - 20 m², for a room - 10 m².
Per Vacation home with an area of 100 m², the taxpayer will be charged half as much: only for 50 m² instead of 100. For a house with an area of 50 m² or less, property tax will not be charged at all.
The area of the Omsk apartment, which we took as an example, is 60 m². So, you will have to pay only for 40 m².
To pay real estate tax, you do not need to pre-calculate anything. The tax office will calculate everything itself, and the notification will already indicate the total amount for reporting period. We'll tell you where it comes from so you can check. If it does not fit, send a message to the Federal Tax Service.
Now there is a transitional period for taxpayers: the property tax is not taken in full, but multiplied by decreasing coefficients. But first, let's show how the total amount is calculated.
When calculating the property tax at the cadastral value, it is reduced by a deduction and multiplied by the tax rate. The term of ownership is also important: if it is less than a year, the amount of property tax is proportionally reduced. If you own only part of the object, the tax liability is proportionally divided among all owners.
N = B × S × CPV × D
Here H is the amount of property tax, B is the tax base, or the cadastral value of the object after deduction, C is the property tax rate in the region for this object, CPV is the coefficient of the period of ownership, D is the size of the share of ownership in the object.
To determine the CPV, you need to divide the period of ownership of the object in months by 12. If you bought an apartment before the 15th day inclusive, then this month is considered a full month. If later than this period - the month is not considered.
The taxpayer bought the apartment on June 20 and sold it on December 20. Then June is not taken into account in the period, and December is considered. Ownership period - 6 months. CPV is 6/12, that is, 0.5.
In your personal account on the website of the Federal Tax Service, you can also see the calculation formula. It will not necessarily coincide with ours, because we gave an example without taking into account the reduction factors. To apply them, the organization first calculates the property tax at the inventory cost. How to do this, we will tell further, but first we will calculate the full tax on property according to the cadastre using a real example.
Let's calculate the total amount of property tax at the cadastral value for our apartment in Omsk for 2018. Its cadastral value is 810,000 R. Area - 60 m².
First, apply the tax deduction. To do this, we calculate the cadastral value of one square meter: 810,000/60 = 13,500 R.
The area after deduction is 40 m², so the cost after deduction will be 13,500 × 40 = 540,000 R.
The tax rate for apartments in Omsk is 0.1%
If the taxpayer owned such an apartment for a full year, the CPV is equal to one. If he is the sole owner, D is also a unit.
The total amount of property tax: 540,000 × 0.1% = 540 R.
If the taxpayer owned the apartment for only six months, the CPV would be 0.5.
The total amount of property tax: 540 × 0.5 = 270 R.
And if the taxpayer owns only a quarter of the apartment, D - 0.25.
The total amount of property tax: 540 x 0.25 \u003d 135 R.
Some regions still charge property tax on inventory value. In other regions, it is calculated in order to then be substituted into the formula for reducing property tax at the cadastral value.
The amount according to the inventory value is also considered by the tax, but for clarity, we will describe how the final amount is obtained. The calculation formula is similar. Only for the tax base they take not the cadastral, but the inventory value multiplied by the deflator coefficient. The deflator is set by the government.
Tax deductions do not apply.
N \u003d I × KD × S × KPV × D
Here H is the amount of property tax, I is the inventory value of the object, KD is the deflator coefficient, C is the property tax rate in the region for this object, CPV is the coefficient of the period of ownership, D is the size of the share of ownership in the object.
Let's calculate the property tax at the inventory cost for our Omsk apartment. The Omsk region switched to cadastral accounting in 2016, so the last period for calculating the inventory value is 2015. Inventory cost - 230 000 R. The deflator coefficient in 2015 is 1.147.
On the website of the Federal Tax Service we find out the tax rate in Omsk for 2015. For apartments costing up to 300,000 R, this is 0.1%.
Property tax at inventory value: 230,000 × 1.147 × 0.1% = 264 R.
If the period of ownership of the apartment is six months, the indicated amount will be halved and amount to 132 R.
If the taxpayer owns only a quarter of this apartment, he will pay 66 R.
The property tax on the inventory value turned out to be two times less than on the cadastral one. Therefore, when switching to new way calculation, there are reduction factors.
The majority of owners do not yet pay the full amount of property tax at the cadastral value. For a smooth transition to a new tax burden introduced reduction factors. 2020 is the deadline for the end of the transition period for regions that started counting in a new way in 2015. Since that time, they were going to take taxes in full, but the conditions changed. Now, in most cases, the amount will be calculated taking into account the reduction coefficients in 2020 and after it.
The amount of property tax is increasing gradually. In the first three years after the transition to the cadastre, the following formula is used:
H \u003d (H1 - H2) × K + H2
Here H is the final amount of property tax for the current year.
H1 - the full amount of property tax according to the cadastre. How it is considered, we told above.
H2 - tax liabilities at the inventory cost for the last period when they were considered. For example, in Moscow it is 2014, in the Omsk region - 2015.
K is a reduction factor. In the first year after the transition to the cadastre, it is 0.2, in the second year - 0.4, in the third year - 0.6.
FROM fourth year the tax office compares the total amount of property tax at the cadastral value with the amount for last year. If the total amount has increased by more than 10%, the organization increases the amount of tax liabilities in the current period by 10%. If not more - from now on they take in full size.
The full formula, taking into account all parameters:
H \u003d ((B x C - H2) x K + H2) x CPV x D - L
where L is the tax benefit.
When the amount at the cadastral value is less than the property tax at the inventory value, the reduction coefficients do not apply.
Let's calculate how the property tax for our apartment in Omsk is growing. In 2015, it was taken for inventory, and we paid 264 R. The total amount according to the cadastre is 540 R. Let's assume that the cadastral value will not change.
| Year | Calculation | Total amount |
|---|---|---|
| 2016 | (540 − 264) × 0.2 + 264 | 319 R |
| 2017 | (540 − 264) × 0.4 + 264 | 374 R |
| 2018 | (540 − 264) × 0.6 + 264 | 430 R |
From 2019, we compare the total property tax with the amount for 2018. 540 R exceeds 430 R by more than 10%, so the real estate tax for 2019 will be 430 + (430 × 10%) = 473 R.
Let's compare in 2020. 540 R exceeds 473 R by more than 10%, so the property tax for 2020 will be 473 + (473 × 10%) = 520 R.
Let's compare again in 2021. 540 R exceeds 520 R by less than 10%, so we pay the full amount - 540 R. In 2022 and beyond, we also pay this amount.
Not everyone pays property taxes. Some categories are provided with benefits of 100 or 50%.
Tax exemptions are available only on property that is not used for entrepreneurial activity e.g. apartment, room, house, garage. The benefit can be obtained only for one object of each type.
Benefits are provided to certain categories of persons, for example, heroes of the USSR and the Russian Federation, disabled people of the first and second groups, participants in the Second World War, military personnel and their relatives, and pensioners. The list of preferential categories is specified in Art. 407 tax code. For them, property tax benefits are equal to 100%.
These are federal benefits, and local governments in the regions add their own to them. You can find them on the FTS website. Local benefits are equal to the full amount of property tax or part of it.
Benefits are available upon application tax organization. An application for a benefit is submitted once at any time. It is possible even after calculating the property tax, then they will recalculate retroactively. But it is better until April 1 of the next year, then it will be taken into account in the calculation. For example, the deadline for applying for a reduction in the amount of payments for 2019 is until April 1, 2020.
If you have several objects of the same type, indicate in the application for which benefit you want. You can change your choice at least every year, but you need to do this before December 31 of the year for which you will pay. It is possible not to choose a preferential object at all, then the tax authority will by default select the object with the highest cost.
If you own different types real estate, tax incentives will be provided for each type. Since 2018, when submitting an application, you can not bring documents, but only provide details: the tax office itself will request the data and report the decision.
The pensioner has two apartments: one in Moscow, with a cadastral value of 3 million, the other in Omsk, with a cadastral value of 810,000 R. Since the Moscow apartment is more expensive, by default he will receive a benefit for it. But according to the application, he can choose an Omsk apartment, then he will have to pay for the Moscow one. If we are talking about property tax for 2019, then the choice must be made before December 31, 2019.
Also this pensioner a private house. Since this is a different type of property, you will not have to pay for it either.
An application for the benefit itself, and not for the choice of an object for the benefit, he can submit at any time. If we are talking about property tax for 2019, it is better to meet the deadline before April 1, 2020.
If the child is the owner of the object or its share, you need to pay property tax for him. Disabled children are eligible for tax credits. In some regions, orphans and minors in large families are also exempt from property tax.
Changes tax legislation concern the interests of the majority of Russians, since many citizens pay tax on the property of individuals. The tax will be calculated based on the cadastral value of the property, and all regions will switch to this calculation scheme by 2020.
Pilot projects of taxation by cadastre have already been introduced in some regions of the country. Owners will receive receipts from October 2016 with significantly increased tax amounts. A more active and widespread introduction of new rates is hampered by the lack of a cadastral valuation of real estate. Until now, accounting has been carried out according to the outdated inventory valuation of housing, which was carried out by the BTI.
Important! It should be borne in mind that:
- Each case is unique and individual.
- Careful study of the issue does not always guarantee a positive outcome of the case. It depends on many factors.
To get the most detailed advice on your issue, you just need to follow any of the proposed options:
If the GKN contains information on the cadastral value of a property, then they are freely available. You can get data by personal contact with the MFC or Rosreestr. The extract is issued within 5 days and does not require payment. On the Internet, you can also find out the cadastral value, knowing some of the installation data on real estate.
The Rosreestr portal provides various options for obtaining information on the cadastral value:
It should be noted that the information is freely available and can be obtained by any interested person. Data is in high demand as we move to new system taxation.
Taxes on property and land are regional payments, that is, taxpayers contribute funds to municipality. Local authorities received the authority to establish the base, percentage of deductions, terms and other conditions for paying taxes. The amendments made to Chapter 32 of the Tax Code of the Russian Federation on the transition to accounting under the State Property Code will make it possible to more fairly and reasonably divide real estate according to the level of comfort and collect a tax rate.
The duty to calculate the tax and notify the owner is assigned to the territorial office tax office. The calculation is made according to the standard formula:
Tax \u003d (Cadastral valuation - Tax deduction) x Owner's share x Tax rate
When switching to the cadastral value, tax payments sometimes increase significantly. To make the transition to 2020 smoother, the following formula applies for the current period:
Tax \u003d (Nk x Sk - Ni x Si) x K + Ni, where:
Hk and Neither— taxes on the cadastre and inventory;
Sk and Xi- tax rates for the cadastre and inventory;
To- coefficient depending on the type of property.
The reduction factor will grow annually by 20% (0.2-0.8) and by 2020 will be 100%. The tax rate depends on the value of the object and its name.
Table of tax rates in % depending on the cadastral value of real estate in million rubles:
The formula is applied only when the cadastral estimate is higher than the inventory estimate.
For 2016, for all regions of the country, the property tax payment deadline is December 1 of the current year. The tax office is required to notify the taxpayer 30 days before the start of the payment period. In case of delay, a penalty for each day of delay in the Central Bank will follow. The procedure has remained the same, the amount of recovery has changed. Currently, 22 regions of the Russian Federation have been transferred to the new taxation scheme. There are practically no questions regarding the payment procedure, all claims of citizens are related to the amount of accrual.
Real estate tax collected for the last three years, limitation of actions calculated from the date of issuance of the tax notice.
Since the cadastral valuation is as close as possible to the market value, the real estate tax will certainly increase for the vast majority of citizens. According to the established rules for maintaining the State Property Committee, the review of the assessment will be carried out once every five years. The owners have the opportunity to challenge the assigned assessment if there are valid arguments.
All owners are provided with a deduction on the taxable base, taking into account the area of the object:
There is no tax on this amount of space. For example, if the room is 18 sq.m, then you will only need to pay tax for 8 sq.m. If the preferential area is equal to or less than the total area, then the owner is exempted from payment. The reduction of the taxable area takes place only upon the transition to cadastral registration.
Owning a share in a real estate object, the owner has obligations only for his part of the real estate. The existing tax deduction is provided for the total area and is accordingly divided according to the fractional ownership of citizens. For example, if there are two owners of an apartment and they own equal shares, then each of them is entitled to a deduction of 10 sq.m.
In fact, cadastral accounting of value will be unprofitable for owners of elite real estate, objects commercial use and high-rise housing. Owners of standard apartments will not feel a significant difference in payments.
Example: considered a standard apartment with a total area of 50 sq.m. The cost according to the BTI inventory was 186 thousand rubles, according to the cadastre 196 thousand rubles. With both forms of accounting, the coefficient for the housing stock is 0.1%.
196 thousand rubles / 50 = 3920 rubles - the price of one meter according to the cadastre.
3,920 x 20 = 78,400 rubles - the amount of the tax deduction for the apartment.
196,000 - 78,400 = 117,600 rubles - the amount is taxable.
117,600 x 0.1% \u003d 117 rubles 60 kopecks - the amount of property tax according to the cadastre. Previously, the owner paid 186 rubles (186,000 x 0.1%) for inventory. The example shows that sometimes a cadastral valuation is more profitable for owners of standard housing of a low price range.
First of all to tax incentives a reduction factor should be attributed, which will be valid until 2020 throughout the country. In addition, the regional government has the right to vary the amount of tax and expand the list of federal beneficiaries. This includes disabled people of groups 1 and 2, citizens with many children, pensioners, etc.
The legislator changed the previously existing rules on benefits. Now you can be exempt from payment for only one object. Previously, citizens sought to transfer property to older family members who are pensioners in order to avoid payments to the budget. To receive benefits, you will need to personally visit the Federal Tax Service and present a certificate that entitles you to a reduction in the tax burden.
Pensioners are exempted from the property payment for one apartment, cottage or garage. For example, having two apartments in the property, a citizen personally chooses the object of taxation, about which he fills out a standard application form.
Entering information about property into the State Property Committee is carried out by independent expert organizations that have the appropriate license and have concluded an agreement with the regional administration. Appraisers use an approved scheme in their work, which takes into account numerous factors in the value of real estate.
In case of disagreement with set price and the need to make adjustments to State Register, the owner must apply to the court with the appropriate statement of claim. The defendant in the case is the administration, the claim is accepted for consideration in the presence of objective circumstances and factual material. Litigation over the cadastral price has become widespread, sometimes due to obvious errors and the presence of the human factor.
Appraisers sometimes make unfortunate blunders and mistakes that can only be canceled through the courts. It is recommended that you contact an experienced lawyer who has experience in this area of disputes. You will need to conduct a new assessment, get an act independent expertise and on its basis go to court.
A positive court ruling will be the basis for applying to the cadastral chamber for amendments. Only after that you will have to contact the tax office to get a new calculation. Appeal to the court suspends the settlement procedure until the end of the process.
Since each subject of the federation has the ability to make additions to the rules, then learn about existing benefits and interest rates can be in the tax office at the place of residence of the taxpayer. The regional government has the right to include additional social groups of citizens in the list of beneficiaries.
In addition, for many regions there is a significant difference in the cost of housing. There is a real difference in property valuation, depending on the location. Even in one region, the assessment should take into account the location of the property, additional characteristics of comfort. The cadastral audit should be carried out in the regions by local appraisal organizations, so that later it would not be necessary to challenge the given amounts in court.
Many citizens mistakenly believe that the absence of a notification in the mailbox exempts from payment. This is an incorrect opinion, since it is a civil obligation to pay taxes regardless of the payment document received. Since 2015, a law has been in force according to which, in the absence of notification, citizens must independently notify about existing tax obligations.
For example, if an apartment was purchased in 2016, and there is no tax report on the payment of tax and its calculation, then the owner is obliged to inform the Department of the Federal Tax Service about the purchase before 12/31/2017. If the taxpayer does not notify the territorial office in a timely manner, then he may be subject to penalties in the amount of 20% of the amount of tax required.
Tax notices for 2016 on the website of the Federal Tax Service will be posted in the "Personal account of the taxpayer for individuals" until 10/18/2017. The increase in the period is due to the postponement of the property tax payment deadline until December 1 of the reporting period. Citizens who do not use their personal account will receive notifications by mail in the same way.
The transition to a new property tax scheme is associated with a large number of emerging issues. That is why the legislator provides 4 years for a smoother transition, taking into account benefits and reduction factors.
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The procedure, rates and terms for paying real estate tax in Moscow, Moscow Region for 2019-2020 are established by the Law of the City of Moscow dated November 19, 2014 N 51 "On the tax on property of individuals", published on the official website of the Moscow City Duma http:/ /www.duma.mos.ru (as amended in 2020).
In accordance with the new procedure in force since 2016, in Moscow and the Moscow Region, the calculation of property tax is carried out on the basis of the cadastral value. This tax payment procedure applies to the following property:
Note, that residential buildings located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture, individual housing construction, refer to residential buildings.
Property included in common property apartment building is not subject to taxation.
The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer by the tax authority. At the same time, sending a tax notice is allowed for no more than 3 tax periods preceding the calendar year of its sending.
Deadline for paying real estate tax in Moscow
H The tax is payable no later than December 1 of the year following the expired tax period. That is, the property tax for 2018 must be paid before December 1, 2019, for 2019 - before December 1, 2020. , and for 2020 - until December 1, 2021.
The deadline for paying real estate tax in Moscow in 2020 is December 01, 2020.
In case of violation of the established payment deadline, the tax authority accrues penalties.
The rates of the tax on the property of individuals in the city of Moscow are set differentially depending on the value of the object of taxation and are in relation to residential buildings, residential premises, unified immovable complexes, which include at least one residential premises (residential house), as well as in relation to 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, horticulture or individual housing construction, in the following sizes:
For other real estate, tax rates as a percentage of the cadastral value of taxable objects are established in Moscow in the following amounts (based on the cadastral value of the taxable object):
|
Item number |
Object of taxation |
Tax rate ((in % of the cadastral value) |
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for 2015-2016 |
for 2017 |
for 2018-2019 |
for 2020 |
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Objects of construction in progress, if the intended purpose of such objects is a residential building |
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Garages and parking spaces |
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Objects of taxation included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code Russian Federation, in relation to the objects of taxation provided for in paragraph 2 of clause 10 of Article 378.2 of the Tax Code of the Russian Federation |
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Objects of taxation, the cadastral value of each of which exceeds 300 million rubles. |
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Other objects of taxation |
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Tax rates are the same as in most cities of the Moscow region.
The amount of tax is calculated from the cadastral value established on January 1 of the current tax period in proportion to the period of ownership.
When calculating the tax based on the cadastral value, tax deductions (decrease in the cadastral value) are provided for the amount of the cadastral value:
In the event that when applying tax deductions, the tax base takes a negative value, for the purpose of calculating the tax, such a tax base is taken equal to zero.
Correction factors
Due to the fact that the amount of tax calculated from the cadastral value, as a rule, is significantly higher than that calculated from the inventory value, correction factors have been established that are used when calculating the tax amount:
Starting from 2019, the adjustment factor does not apply.
In this case, the amount of tax is calculated according to the formula:
H \u003d (H1 - H2) x K + H2, where
Calculate the amount of tax on an apartment with a total area of 70 sq. m., located in Moscow near the metro station Prospekt Mira with a cadastral value of 6 million rubles. The amount of tax for 2014, calculated on the basis of the inventory value, is 950 rubles.
For reference. You can find out the cadastral value of an apartment (residential building) on the website of Rosreestr (https://rosreestr.ru/wps/portal/online_request), and then independently use a calculator to calculate the amount of property tax.
1. So, the tax deduction is 20 sq.m., that is, the tax base is equal to:
6,000,000 / 70 sq.m. * 20 sq.m. = 1,714,285.71 rubles.
2. Tax rate on this apartment is 0.1%.
(6,000,000 - 1,714,285.71) * 0.1% = 4,285.71 rubles.
3. We apply the formula for calculating the tax, taking into account the correction factor:
H \u003d (H1 - H2) x K + H2
The amount of tax payable for 2015 = (4,285.71-950)*0.2+950 = 1,617.14 rubles.
The amount of tax payable for 2016 = (4,285.71 -950) * 0.4 + 950 = 2284.28 rubles.
The amount of tax payable for 2017 = (4,285.71 -950) * 0.6 + 950 = 2951.42 rubles.
The amount of tax payable for 2018 = (4,285.71 -950) * 0.8 + 950 = 3,618.56 rubles.
The amount of tax payable for 2019 and subsequent years = 4,285.71 rubles.
Property tax benefits are available to the categories of citizens listed in the Tax Code of the Russian Federation (federal benefits). These include:
For a complete list of property tax beneficiaries, see the article at the link.
New. If the previous legislation provided for a complete tax exemption for all types of objects for the privileged category of persons, then from 2016 the exemption is granted at the choice of the taxpayer for one object of the same type: 1) an apartment, a room; 2) residential building; 3) specially equipped creative workshops, studios, studios; 4) garage or parking space, etc.
For example, if a pensioner owns an apartment, a room, a residential building and a garage, then he is entitled to a benefit: for one object of his choice - an apartment or a room (since the indicated housing is included in one type of objects), residential building and garage.
1. In Moscow, federal beneficiaries are additionally provided with tax exemption in respect of one garage or parking space if:
2. Taxpayers (with the exception of federal beneficiaries) pay tax in respect of one garage or parking space specified in paragraph 1 in the following amounts:
The tax benefits provided for in paragraphs 1, 2 are granted in respect of one garage or parking space with the maximum calculated amount of tax, regardless of the number of grounds for applying tax benefits.
Additional benefits for the payment of property tax for large families, low-income citizens, orphans at the local level in Moscow have not been established.
To receive benefits, you must apply with a written application (click on the link to download the application form for benefits) in tax authority before November 1 of the year that is the tax period, and documents confirming the right to the benefit.
Prepared by "Personal rights.ru"
The government changed the real estate tax scheme at the beginning of 2016. If earlier it was calculated on the basis of the inventory value, now the basis for the calculation will be the cadastral value of real estate.
The Russians will have to pay a new tax from the spring of 2017– until 01.10.2017, property owners will pay for 2016.
Send notifications on property tax (as well as land and transport taxes) The Federal Tax Service can until November 1, 2016 - but not everyone will receive paper notifications by mail. Since June 2016, changes in tax code, which allowed tax authorities to inform citizens (not entrepreneurs) who connected their personal account on the site tax service, only through this service, without paper notices. According to the Federal Tax Service, there are already more than 20 million such citizens. Tax notices on paper by mail will no longer be automatically sent to them, only upon request, the Federal Tax Service warns.
For individuals, the tax rate is set at 0.1% of the cadastral value:
- rooms, apartments, houses and other residential premises;
- objects of unfinished construction of the housing stock;
- unified immovable complexes, which include at least one residential building (residential building);
- garages and parking spaces;
- outbuildings, up to 50 sq. m., inclusive, and which are located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction.
At the same time, the laws of the federal cities of Moscow, St. Petersburg and Sevastopol may increase the tax rate, but not more than 3 times.
The calculation of real estate tax provides for the existence of certain tax deductions, according to which a person does not have to pay tax for:
10 sq.m, if they are located in a privatized (it is this fact that you need to pay the most close attention to) a room in one apartment;
20 sq.m of the whole apartment;
50 sq.m of a private house or utility room.
For those who are interested, how to calculate new tax for real estate in 2017, you can immediately reassure that it is relatively easy to do. You just need to know the cadastral value of your property (you can do this on one of the web resources, you just need to choose official sources, because otherwise the data obtained can be considered unreliable), after that, with the help of representatives of the local municipality, you will need to find out the percentage tax rate, and then calculate the corresponding wear (here it will be quite difficult to do without the help of a specialist, because they have the appropriate formulas for calculating this indicator).
For the first four years from the beginning of the application of the cadastral valuation, the amount of tax will increase gradually (from calculated according to the inventory value to the calculation according to the cadastre) using reducing factors: in the first year - 0.2, in the second - 0.4, in the third - 0.6 , in the fourth - 0.8 and will reach a maximum in the fifth year. Now in Moscow, a coefficient of 0.2 is applied to the amount of tax for 2015 for all objects, with the exception of administrative, office, retail buildings and commercial facilities.
From January 1, 2016, 3 years and 5 years is minimum term, during which a person must own real estate on the right of ownership, and if this minimum period is not met, then the tax will have to be paid.
First you need to calculate the area of \u200b\u200bthe premises from which the tax will be levied. For example, the tax-free part for a house is 50 sq.m., for an apartment - 20 sq.m., and for a room - 10 sq.m. That is, you should deduct the non-taxable part from the property area. For example, the area of the apartment is 54 sq.m. With a deduction, the area will be 34 sq.m.
Determine how much it will cost according to cadastral plans for 1 sq.m. real estate. For example, the cadastral value of 4 million rubles. we will divide by the total area - 54 sq.m. Total we get - 74074.074 rubles.
Calculate the tax base. In our case, the tax is charged on 34 sq.m. We multiply the resulting cost of 1 sq.m. real estate at 34 and get 2,518,519 rubles.
We define interest rate. In this case, it is 0.1%.
Calculate the tax amount. The amount received in paragraph 3 should be multiplied by the interest rate. Total we get: 2519 rubles.
From 2015 to 2017, according to Article 408, there are different reducing coefficients for tax. Calculate the tax using the following formula:
2017: (2519 rubles - 83.33 rubles) x 0.6 + 83.33 rubles. = 1544 rubles.
For the owner to be exempt from payment of personal income tax from the income received from the sale of a property, it is necessary that he own this property on the right of ownership for at least three years in the following cases: the property was acquired by inheritance or donation from a family member and / or close relative. In accordance with the Family Code of the Russian Federation, parents, spouses and children are recognized as family members, regardless of whether they are adults or not. And brothers, sisters, grandparents are recognized as close relatives;
Also, the owner is exempt from paying personal income tax, if he owned the apartment for at least three years, which he received in the course of privatization, that is, the apartment should have been received precisely under a transfer agreement concluded with a state or municipal authority. And, in this situation, no agreements on compensation for demolished housing, agreements that were concluded under the programs “Affordable Housing for a Young Family” or other similar programs, apply;
A three-year period for exemption from personal income tax also applies if the apartment was received under a life maintenance agreement with a dependent by the rent payer. It should be clarified that real estate acquired under a life maintenance agreement with a dependent is considered received by the rent payer from the moment the agreement is concluded, and not from the moment of execution. The moment of execution under this agreement is considered when the recipient of the annuity has died and, accordingly, the annuity agreement has been executed in full. However, the rent payer acquires ownership of the apartment from the moment the contract is concluded. And, accordingly, if the contract was concluded three or more years ago, and executed six months ago, then, in any case, the rent payer is exempt from paying personal income tax.
We wish you to have the lowest real estate tax!
