In 2019, the property tax for individuals is calculated based on the cadastral value of the property, with a fixed rate of 0.1%. Earlier in 2018, for the calculation of the mandatory fee, it was taken as the basis inventory value real estate.
Since 2017, the property tax has been based on cadastral value, which is often much higher than the previously used inventory.
Note that the cadastral value may differ from the market value upwards, since it is not an absolutely accurate indicator. Since it consists of an average assessment of the object for the cadastral area, taking into account the date of commissioning and some features of the structure. The legislation establishes that once every five years the cadastral value must be subject to clarification, recalculation based on the data of independent appraisers.
To calculate tax for 2018, you need to know:
1. Cadastral and inventory value.
2. Deflator coefficient:
3. Reducing factor.
Those regions that have switched to the cadastral value now have a transitional period for them, during which there will be a gradual increase in tax within the allotted time. The reduction factor will increase by 0.2 every year (not exceeding 0.6), while the maximum increase in the value of the tax should not exceed 20%.
A reduction factor that applies only when the cadastral value is higher than the inventory value.
For example: If in the Saratov region the cadastral value was approved as a tax calculation in 2018, then the coefficient will be equal to 0.2. Whereas in the Orenburg region they approved it a year earlier, respectively, the coefficient is 0.4.
Another 5 regions consider the tax in the old way:
From January 1, 2020, only the cadastral value is taken into account when calculating the tax.
4. Tax rate.
The tax rate on the property of individuals in 2019 will be 0.1%, calculated from the cost according to the cadastre. All residential premises, as well as household buildings of more than 50 square meters, will be subject to taxation. meters, in case of location on a plot of land for the purpose of construction, subsidiary farming, etc.
In some cities, the tax rate may vary depending on the structure, whether there is a garage apartment or a residential building, we recommend that you check the exact information in the “Reference Information on Property Tax Rates and Benefits” service.
Follow instructions:
5. For payers property tax provided tax deduction, according to paragraphs. 3 - 6 tbsp. 403 of the Tax Code of the Russian Federation. An area standard is established, which reduces tax base real estate for:
The deduction is applied automatically when calculating the tax and does not require a declarative nature. On the difference, which will be in the end, and the tax on the property of individuals will be calculated. Thus, if by calculation it turns out to be zero, then there will be nothing to pay and there is no need to pay tax.
6. To somehow reduce the burden for those in need are provided.
H = (H1 – H2) × K + H2, where
H1 = (KC - B) × D × C
H2 = (IC × D) × CD × C, where
Consider an ordinary two-room apartment in Tyumen with an area of 62 square meters, with a cadastral value of 2.26 million rubles. and inventory - 250,000 rubles. no divided shares.
Let's find H1 first:
By calculation, we derive the cost of one square meter, dividing by the area.
1,984,000 / 62 = 32,000 rubles for 1 sq. meter
Then we calculate the area of the apartment that is subject to taxation, taking into account the tax deduction:
62 - 20 \u003d 42 square meters. m.
It remains to multiply them by the cadastral value of a square meter:
42 × 32,000 = 1,344,000 rubles.
Applying the rate of 0.1%, we find the amount of property tax.
1,344,000 × 0.1% = 1,344 rubles.
Let's calculate an example for a large family with 3 children. Taking into account the benefits, an additional 15 square meters will be added to the standard area. meters.
62 - (20 + 15) = 27 sq. m.
(27 × 32,000) × 0.1% = 864 rubles.
The savings will be 480 rubles per year.
250,000 × 1.481 × 0.1% = 370 rubles.
Since the amount is 1344 or 864 > 370, we will adjust the tax amount taking into account the reduction factor. Otherwise, if H1< H2, уплачивается налог H1.
The transition to KC in the Tyumen region was established in 2018 (law of the Tyumen region dated October 24, 2017 No. 76), respectively, K = 0.2 (according to Article 408 of the Tax Code of the Russian Federation).
H \u003d (1344 - 370) × 0.2 + 370 \u003d 565 rubles.
H \u003d (864 - 370) × 0.2 + 370 \u003d 469 rubles. (the large family)
Let's add to this other objects that the family can own (land under the dacha, garage, car), and as a result, a tangible amount will come up to pay all taxes at once.
At the same time, the Moscow and Leningrad regions were left to independently determine the rates of tax on the property of individuals.
Among the problems of the new reform, analysts cite the insufficient number of accredited appraisers and their competence, which is increasingly being paid attention to in training and issuing a certificate. Already now you can see that an apartment in a new building at the cadastral value may be cheaper than in the "Khrushchev".
To do this, select → type of tax → year → region → cadastral number ...
Any real estate citizens, including non-residential, which includes the garage, is subject to taxation. This provision is enshrined in the Tax Code.
The tax itself is local and its rates are determined by the Tax Code of the Russian Federation and regulations territorial authorities. The base rate for a garage is 0.1% of its cadastral value. Local authorities can set their own value, but the Tax Code limits the upper limit of the tax. To calculate it, the total value of the entire property is used:
Note that garages are included in the calculation along with other real estate.
The tax is calculated once a year for the period from the moment the right arises. For example, citizen I. bought a garage on March 5, 2019. The tax on this property for 2019 will be calculated for 10 months of ownership.
The owner of the garage can also be the owner of the land under it. Then you have to pay for it.
Garage tax due date, which the citizen owned during the year - December 2 of the year following him. Today, the personal property tax for 2018 must be paid before 12/02/2019.
For reference: Retirees are exempt from property tax on all residential and non-residential properties. But, if a pensioner owns several garages, then only one of them is exempt from paying tax at his discretion. In any case, you will have to pay for the land under the garage.
Below we will analyze examples of when you can not pay property tax.
The Tax Code in Articles 399 and 407 defines property tax beneficiaries: federal by category and type of property, as well as regional.
Article 407 of the Tax Code of the Russian Federation determines that individuals do not pay tax for buildings less than 50 square meters on land for individual housing construction, gardening, gardening and summer cottages.
Regional authorities may determine local benefits by their legislative acts. For example, in Moscow, under certain conditions, you can get exemption from tax on a garage or parking space (this concept has been introduced since 2017).
There are also conditions for receiving benefits:
Real estate tax for pensioners since 2019, who are assigned a pension under the legislation of the Russian Federation, are exempted from paying tax only on one unit of each type of property. The pensioner can choose a preferential object himself. The rest are taxed at the established rate. In other words, only one apartment and car owned by a pensioner is exempt from property tax.
If a pensioner, for example, has several apartments, and he did not submit an application to the Federal Tax Service about choosing an object for which he wants to receive tax exemption, then the one where the tax amount is maximum is accepted for the benefit.
You can get acquainted with all benefits for pensioners on the website of the Federal Tax Service, detailed instructions.
At the federal level, since 2019, a benefit has been introduced that increases the amount property deduction families with 3 or more children. For each, 5 sq. m. for apartments and rooms, 7 sq. m. for private and horticultural houses.
Also, local authorities at their level can help reduce the amount of property taxes. Few Territories choose to apply such measures until Nizhny Novgorod, Krasnodar and Novosibirsk, by decision of local Dumas, exempted families with three or more children from property tax.
The Tax Code determined that disabled people from childhood, the Second World War, as well as groups 1 and 2 are completely exempt from property tax. This is a federal regulation and local regulations do not play a role here.
The only exception will be property received by a disabled person by inheritance.
To find out the exact list of beneficiaries and objects for which you can get a benefit, you should contact the Federal Tax Service at the location of the property. Apply for a tax exemption, and at the same time indicate in the application information about the property for which you are claiming a benefit. The right to it can be confirmed by the relevant documents.
You can use the property tax exemption only from the month in which the right to it came. For the previous period, the tax will be calculated and it should be paid to the budget. If the application was received much later than the onset of the right, and the citizen continued to pay tax, then the overpayment will be returned to him, but only no more than three previous years.
To receive you need to tax break on property, there is no longer a need to transfer to tax service documents confirming the right to the benefit. You can simply fill out an application for benefits with the details of the right establishing the document.
From January 01, 2015, the tax on property of individuals in Moscow is determined by the inspectorates of the Federal Tax Service of Russia based on the cadastral value of the relevant real estate. What formula is used to calculate it in 2017 for 2016? More on this in our consultation.
The tax on property of individuals in Moscow for 2016 has its own calculation features. First, we recall that the tax authorities themselves calculate its value, and then the final amount payable is sent as part of a consolidated notification.
Secondly, 2016 is the second tax period in terms of the tax under consideration, when Moscow conducts the calculation of property tax on the basis of the cadastral valuation of the capital's real estate.
On the territory of Moscow, the cadastral value of objects capital construction approved by the Decree of the same name of the Government of the capital dated November 21, 2014 No. 688-PP (as amended by resolutions dated December 09, 2014 No. 747-PP, dated December 26, 2016 No. 937-PP and dated September 28, 2017 No. 725-PP).
According to the law, in 2017 Moscow establishes the basis for calculating property tax for each object as its value according to the cadastre. And she, in turn, is given in the One state register real estate (EGRN) as of January 01 (in our case, 2016, which acts tax period). Art. 403 tax code RF.
The cadastral value of the object is established according to the rules of the legislation on appraisal activities. And in particular, the Law of July 29, 1998 No. 135-FZ<Об оценочной деятельности в РФ˃.
Based on Article 408 of the Tax Code of the Russian Federation, the amount of tax for the first 4 tax periods from the beginning of the application of the cadastral value to the base for it in the region is calculated taking into account special reduction factors.
Changes in tax legislation concern the interests of the majority of Russians, since many citizens pay property tax on 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 becomes extremely in demand during the transition to a new taxation system.
Taxes on property and land are regional payments, that is, taxpayers contribute funds to the 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 lies with the territorial office of the tax inspectorate. 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 is collected for the last three years, the limitation period is calculated from the date of sending 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 registration of value will be unprofitable for owners of luxury real estate, commercial use and high-area 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, tax benefits should include a reduction coefficient, 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 in 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 the established price and the need to make an adjustment to the state register, the owner must apply to the court with an 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, obtain an act of an independent examination 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, you can find out about the existing benefits and interest rates at 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.
(function(w, d, n, s, t) ( w[n] = w[n] || ; w[n].push(function() ( Ya.Context.AdvManager.render(( blockId: "R-A -293155-6", renderTo: "yandex_rtb_R-A-293155-6", async: true )); )); t = d.getElementsByTagName("script"); s = d.createElement("script"); s .type = "text/javascript"; s.src = "//an.yandex.ru/system/context.js"; s.async = true; t.parentNode.insertBefore(s, t); ))(this , this.document, "yandexContextAsyncCallbacks");
Since 2016, Russians have had to get used to the amendments to the Tax Code of the Russian Federation. According to articles 399-409, the changes will affect individuals who own real estate.
Now the real estate tax is calculated in a new way, and the list of objects subject to taxes will increase.
Chapter 32 of the Tax Code of the Russian Federation replaced the earlier Law of the Russian Federation dated December 9, 1991 No. 2003-I. The amendments primarily affected the objects of taxation. In accordance with Article 400, an individual who has the right to property is obliged to pay tax.
Previously included in the list of taxation:
Now to this list, according to Article 401, is added:
Note that the tax base for calculating the tax is also changing. The cadastral value of your property will be taken into account. These data can be obtained from the real estate cadastre upon written application. Specialists are obliged to give you the necessary information within 5 working days.
If you are not satisfied with the specified cadastral value, you can change it by contacting the cadastral commission or the court.
Under the new laws there are now three interest rates on property: 0.1, 2 and 0.5 .
They will be applied in the following cases:
The rate for objects of taxation, depending on their inventory value, was set as follows:
Here is an example of calculating property tax.
What needs to be done?
Note that the tax is paid annually by October 1st. The tax authorities sent a notification.
The main change in the calculation of real estate tax in 2019 will be the abolition of the reduction coefficients applied in previous years. Thus, the calculation of the tax will take place on the full cadastral value of the property.
It is necessary to make a reservation that the calculation of tax based on the cadastral value will be carried out in those regions where such a value is established and the start date for calculating the tax based on the cadastral value is approved.
In accordance with Article 407, the following may not pay for one property:
For real estate, however, many people still have questions: how to find out property tax, how to calculate and pay property tax, who is exempt from paying tax and which property is not taxed. In our article we will try to give answers to all these and a number of other burning questions.
All persons who own real estate are obliged to pay taxes to the treasury: houses, apartments, cottages, various outbuildings. This duty is assigned even to minors. Tax amounts for them are paid by parents or guardians or adoptive parents.
The exception is citizens who are exempt from paying or have appropriate benefits, for example, real estate tax benefits for pensioners or, for example, land tax benefits for pensioners in the Moscow region also apply.
According to the already established practice, the owner receives a receipt through the post office. Before paying real estate tax, it is necessary to analyze the legislation for the application of reducing coefficients and tax deductions. You may be able to reduce your tax.
Payment is made at one of the nearest branches of Sberbank. How to find out the property tax if the receipt is not received? In this case, the owners must contact the local tax office. In this institution, you can also clarify all the nuances of calculating tax amounts and find out if any benefits are required by law.
It should be borne in mind that the provision of any benefits will give the right to recalculate tax amounts only for the next three years before granting the right to preferential calculation.
By the way, find out how to make a tax refund when buying an apartment and is it possible?
The tax on real estate of individuals was paid in accordance with the Federal Law under the number 2003-1. This arrangement was in effect until 2015. Employees of the tax service in the calculations took into account the value of real estate, established by the results of the inventory.
Since January 2015, this law has been repealed according to a government decision. Instead, a new article was added to the Tax Code regarding the property tax for all individuals. The article radically changes the procedure for calculations, now the tax will be calculated taking into account the value of real estate, established in the cadastral documents. That is, the new tax is calculated at the cadastral value.
However, the new legislation provides for a norm that does not allow a sharp increase in the tax amount. If the cadastral value of the object turns out to be higher than the inventory value, the increase will be made within four years from the date of the introduction of new calculation rules.
Reduction factor for real estate tax calculation:
From 2020, taxes will be levied solely on the basis of the value reflected in the cadastral documents.
All taxation issues in accordance with the current legislation will be handled by local tax authorities. NC is regulated by both state and regional (municipal) regulations.
Each of the constituent entities of the Russian Federation, introducing new rules, is obliged to establish an exact calculation procedure and set a date for the payment of tax amounts, the same for the entire region or settlements of federal significance. Until these procedures are performed, the calculations must be carried out according to the already existing order (taking into account the inventory value).
The new calculation procedure also implies an expansion of the list of immovable objects. For all individuals, residential buildings include the following buildings used for personal purposes:
Did you know that if you forget about the fine for non-payment of transport tax, then you will also run into a penalty.
The amount determined in the calculations must be paid to the state treasury before October of the current year. The calculation period includes one year.
When cadastral valuation of property, tax deductions will be necessarily taken into account - the following will be used:
What property is not taxed? Obviously, one whose area is equal to or less than the area used for the tax deduction.
The following example will show how real estate tax is calculated. If an apartment costs 2 million rubles, and its one square meter is valued at 50,000, then the calculation will look like this:
Rates are determined on the basis of a cadastral valuation. For all residential buildings and premises, including unfinished ones, as well as garages and places for cars, a value of up to 0.1% is set.
Large-area properties valued at more than 300 million, as well as industrial premises, non-residential buildings, shopping centers, business facilities (for example, offices) receive a rate of up to 2%.
And all objects that are not related to the listed categories have a rate of up to 0.5%.
Municipal bodies have the right to change the size of rates - to increase them by a third or reduce them to zero.
A rather typical example of how to reduce the property tax is given by one of the visitors on the YaPlakal resource: as a result of a software error, she received a receipt for paying property tax, which was more than doubled. As a result of a visit to the tax office, the amount was corrected.
Conclusion: it is always necessary to check the tax on the property of individuals indicated in the receipt for payment. Despite the fact that this can be done without even leaving home, on the website of the Federal Tax Service in the personal account of the taxpayer.
