What is the property tax on the cadastral value for a company and an individual entrepreneur? How do organizations calculate property taxes?
The property tax based on the cadastral value has been in force since 2015 (Chapter 32 of the Tax Code of the Russian Federation) and is administered by the regions of the Russian Federation.
Our article will help you learn more about taxpayers and the benefits provided, as well as understand the rules for calculating and calculating tax.
Payers and rate
Payers of property tax, calculated on the basis of cadastral value, are individuals and legal entities that own, in accordance with Art. 401 of the Tax Code of the Russian Federation, located:
- room,
- garage,
- company,
- other buildings.
Enterprises and organizations are recognized as tax payers if the listed objects are on their balance sheet and belong to fixed assets. Consequently, legal entities pay tax if they have not only the right of ownership, but also other rights (possession, disposal, use, etc.).
The tax rate is determined by the regional tax authorities. At the national level, the maximum bar has been fixed - 2% for 2018 and subsequent years.
Benefits for taxpayers
tax incentives on property tax, calculated from the cadastral value, are aimed at reducing the amount of payments and exempting taxpayers from paying them.
- veterans,
- disabled people of groups I and II,
- disabled children,
- liquidators of the Chernobyl accident,
- citizens affected by the Chernobyl accident,
- families of fallen soldiers
- pensioners.
Attention! Individuals who own property are exempted from paying tax. outbuildings with an area of not more than 50 sq.m., located on plots for individual housing construction, gardening and horticulture.
Important Rule use of benefits - it is provided only for 1 object of each type of real estate. For example, if you own 2 apartments, then the benefit will apply only to one of them (at the choice of the owner).
How is the tax calculated?
The basis for calculating the property tax is the cadastral value. It is established by the subject of the Russian Federation on the basis of the Federal Law No. 135 "On valuation activities".
Real estate appraisal periods:
- every 3 years - for cities of federal significance;
- every 5 years - for other subjects of the Russian Federation.
Determining the amount of tax is not the responsibility of the owner of the property, but of the territorial tax service. Nevertheless, knowing the calculation procedure will allow you to imagine in advance how much you have to pay to the regional budget.
Tax \u003d (N1 * SK - N2 * SI) * K + N2 * SI, where
- H1 - cadastral value of the object,
- SC - cadastral rate,
- H2 - inventory cost,
- SI - inventory rate,
- K - reduction factor (set by the subject of the Russian Federation).
The main rule of calculation is to correctly indicate the cadastral value of the property.
Ways to challenge
Incorrect determination or purposeful overestimation of the cadastral value of the property leads to an unreasonable increase in the amount of tax.
There are 2 ways to challenge the results of a cadastral valuation:
- filing a claim with the court,
- appeal to the commission of the territorial branch of Rosreestr.
- Remember that every taxpayer has the right to an accurate and correct tax calculation.
How to find out the cadastral value online?
You can find out the cadastral value of a property at the registry office, on the official website of Rosreestr or on the KTOTAM.PRO service. Users are guaranteed the accuracy of all information provided.
Among the advantages of using the service:
- quick receipt results,
- user-friendly interface,
- official information from Rosreestr,
- the ability to print information through a personal account,
- sms-informing service.
Attention! To find out the cadastral value without leaving home, it is enough to indicate the address of the property or its cadastral number.
In 2018, most companies will calculate property tax based on cadastral value. We have given a similar calculation procedure with formulas and examples in the article. They also told who pays property tax at the cadastral value in 2018, and what tax rate to use.
Who pays property tax at cadastral value in 2018
The obligation to pay property tax lies with legal entities, as well as physical ones. But today we'll talk about organizations.
In 2018, organizations with property that is recognized as an object of taxation act as taxpayers.
Attention! For Russian companies the object of taxation will be all that property, both movable and immovable, which is listed in their accounting on account 01 “Fixed assets”.
However, keep in mind that the property does not have to be owned by the company. Here are the possible options:
- possession by proxy;
- received for temporary use;
- is part of a joint activity;
- received by the concessionaire under the concession agreement.
But there is property that is not taxed. It is noted in paragraph 4 of Art. 374 of the Tax Code of the Russian Federation. Organizations on the ESHN are also exempt from paying tax.
What property is subject to cadastral tax
It is necessary to pay tax at the cadastral value in 2018 for the property specified in Art. 378.2 of the Tax Code of the Russian Federation. It includes:
- business, administrative and shopping centers and equivalent premises;
- non-residential fund, which by its design can serve as an office, or a commercial and amenity premises;
- any space owned foreign company, which does not have a permanent establishment in the Russian Federation;
- Residential premises not listed on account 01 of accounting.
Property tax declaration at cadastral value: sample
The settlement period for paying property tax at its cadastral value is a quarter. At the end of the quarter, companies pay tax and submit to the Federal Tax Service the calculation of advance payments, and at the end of the year, a tax return.
In 2018, submit a declaration in the form approved by order of the Federal Tax Service dated 03/31/17 No. ММВ-7-21 / [email protected] In one declaration, reflect the tax both at the cadastral value and at the book value.
Tax rate for property tax at cadastral value in 2018
Property tax belongs to the category of local taxes. The rate on it is set by the local (regional) authorities.
Attention! The tax rate for property tax at its cadastral value cannot be higher than that approved by the Tax Code of the Russian Federation. In 2018, the maximum property tax rate is 2% of its cadastral value.
Thus, in the regions the tax rate can be in the range from 0 to 2%. You can find out the exact rate in your region on the official website of the Federal Tax Service of Russia in the "Reference Information" section.
Calculation of property tax at cadastral value in 2018
If the practice of paying advance payments for property tax at its cadastral value has not been established in the region, then the calculation of the tax is very simple. It is necessary to multiply the value of the property on 01/01/2018 by the tax rate in force in the area.
If the regional authorities require quarterly payments, then the amount of property tax for 2018 at the cadastral value can be calculated using the following formula:
In this case, advance payments are calculated as follows:
Let's now look at the calculation of property tax at cadastral value in 2018 using real examples.
An example of calculating property tax at cadastral value in 2018
LLC "Limma" owns a small business center included in the list of objects, the tax from which is taken at the cadastral value. To calculate the property tax, we have the following data:
- As of January 1, 2018, the cadastral value of the business center is set at 10,500,000 rubles;
- The maximum property tax rate in the region is 2%
Calculation of property tax at the cadastral value in 2018, if it has not been owned since the beginning of the year
If your organization owns property for more than a year, then when calculating the tax on the cadastral value, you will have to take into account the ownership ratio. It is equal to:
Important! A month can be taken as a full month only when the property is acquired (passed into ownership) by the enterprise from the 1st to the 15th. If later, then discard such a month, and start the calculation from the 1st of the next.
The same principle applies if the company sells or transfers property. If the sale took place from the 1st to the 15th, then the month is no longer counted. If after 15, then it is considered.
Example
The cadastral value of the building is 15,000,000 rubles. Limma LLC acquired the property on February 1, 2018. The tax rate is 2%.
For the 1st quarter of 2018, the tax amount will be as follows:
15,000,000 /4 * 2% * 2/3 (property ownership ratio) = 50,000 rubles
For the 2nd quarter of 2018: 15,000,000 / 4*2% = 75,000 rubles
Tax on an apartment at the cadastral value in without fail began to be calculated from January 1, 2015.
Until 2015, property tax was calculated on the basis of inventory value property owned by a citizen. Innovations did not affect all regions of the Russian Federation, but only a part of them. According to the Federal Tax Service, in 2017, 72 out of 85 regions will calculate the property tax based on the cadastral value. In other regions of the Russian Federation, this payment will be calculated based on the inventory value. It is planned to complete the full transition to the calculation of tax at the cadastral value by January 1, 2020.
What property is taxed under the new rules
The following property is subject to taxation:
- Residential premises (apartment, share in it);
- Residential building (cottage, country house in SNT, DNT, LPH);
- Garage, parking place (parking place);
- A single immovable complex (buildings, structures, pipelines, power lines, railways etc.);
- Object of construction in progress (unfinished);
- Other buildings, structures, structures.
Who pays property tax
- Individuals (citizens);
- Individual entrepreneurs on special regimes (USN, UTII, PSN, ESHN) - in relation to property not used by them in entrepreneurial activity, as well as IP on OSN in relation to any property owned by the entrepreneur on the right of ownership.
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The procedure for calculating property tax
The tax on the property of individuals is calculated directly by the tax authority and sent to citizens and individual entrepreneurs in the form of notifications for the payment of tax.
If a citizen and individual entrepreneur does not have a “Taxpayer Personal Account” (hereinafter referred to as LKN), a notification will be sent to him by mail at paper form. If an individual has registered and gained access to the LKN, a default notification will be sent to him in electronic form and reflected only in the LKN. In order to receive notifications, as before, in paper form, a citizen must write an application and indicate that he asks to send him notifications for payment not in the LKN, but by mail in paper form.
The procedure for calculating the tax on the basis of the cadastral value must be approved by the relevant legal act of the region. If on December 1, 2016, this act was not adopted, the tax in the specified region is calculated according to the old procedure, based on the inventory value.
You can find out in what order the tax is calculated in your region on the website of the Federal Tax Service of the Russian Federation by going to the "" section and indicating in the drop-down lines the subject of the Russian Federation and the municipality in which the property is located:
If tax notice did not come, the citizen is obliged to independently apply to tax authority and report on the objects of taxation available to him.
How is property tax calculated at cadastral value
The calculation of property tax under the new procedure is carried out according to the following formula
tax payable\u003d (Cadastral value - Tax deduction) x Share in property x Tax rate
Cadastral value
The easiest way to find out the cadastral value is to order an extract from the USRN on the Rosreestr website.
Tax deduction
When calculating the tax based on the cadastral value, the use of tax deductions is provided, in the following amount:
- 10 sq. m. for the room;
- 20 sq. m. for an apartment;
- 50 sq. m. for home;
- 1 million rubles for a single real estate complex.
When calculating the tax, the total area is reduced by the specified tax deduction.
Share in property
If the property is in common shared ownership, the tax is calculated based on the size of the share of each owner.
When the property is in common joint ownership, the calculation is made in equal shares for both owners.
tax rate
The amount of the tax rate is set by each region independently and is reflected in the relevant legal act. You can find out the property tax rate in your region on the website of the Federal Tax Service by referring to the section " reference Information on rates and privileges on property taxes.
Average tax rates must not exceed the following values:
- 0,1% . This rate is levied on apartments, rooms, country houses and country houses, unfinished, utility rooms located on summer cottages(SNT, DNT, LPH) with an area of not more than 50 square meters. m. Also, under the rate of 0.1% fall garages and parking spaces.
- 2% . The most high rate tax is set for elite property, the value of which exceeds 300 million rubles, as well as for property included in a special cadastral list (administrative business and shopping centers and premises in them) and for non-residential premises used for offices, retail facilities and catering facilities.
- 0,5% . The specified rate is subject to other property.
It should be noted that by the laws of local authorities, tax rates can be either reduced to zero (from 0.1% to 0%) or increased, up to a maximum of three times. Regional authorities may also establish differentiated rates, depending on the type and location of the object.
tax benefits
In addition to tax deductions used in the calculation of tax, property tax provides for various benefits that partially or completely exempt a citizen from paying tax. All benefits can be divided into two groups: federal (valid throughout the Russian Federation) and local (operating on the territory of a particular municipality).
federal benefits
Fully exempt from paying tax in respect of one object of each type of property:
- Heroes of the USSR and the Russian Federation, as well as carriers of the Order of Glory of three degrees;
- Disabled persons of the first two groups of disability, including those disabled since childhood;
- WWII participants;
- Victims of the Chernobyl accident and the accident at production association"Lighthouse";
- Military pensioners whose total duration of service is 20 years or more;
- Citizens participating in the testing of nuclear and thermonuclear weapons;
- Family members of servicemen who have lost their breadwinner;
- Pensioners who have reached retirement age;
- Other grounds provided for by federal law.
Local Benefits
The list of benefits established in a particular region can be found in the legal act that approved the procedure for calculating property tax in a given region. Additional local benefits may include, for example, tax exemptions for poor citizens, orphans, etc.
It should be noted that regional authorities in rare cases establish fringe benefits residents of their region.
Please note that property tax benefits do not depend on the procedure for its calculation and are provided both when calculating the payment based on the cadastral value, and when calculating the inventory value.
Tax Calculation Examples
Example No. 1. One apartment, one owner (not a beneficiary)
Stepanov V.A. owns one-room apartment in Moscow worth 5,658,000 rubles. The total area of housing is 40 square meters. m.
Calculate the cost per sq. m.
1 sq. m. is equal to RUB 141,450:
5 658 000: 40
Calculate the amount of the tax deduction
The tax deduction is RUB 2,829,000:
20 sq. m x 141 450
The tax payable will be 2 829 rub.
(5,658,000 - 2,829,000) x 0.1%
Example No. 2. One apartment, joint property of the spouses
The Vasilievs acquired an apartment with a total area of 98 sq. m. The cadastral value of housing is 8,570,000 rubles.
We calculate the cost square meter
1 sq. m. is equal to RUB 87,449:
8 570 000: 98
Calculate the amount of the tax deduction
The tax deduction, both for joint and shared ownership, is provided in general for the entire object.
Thus, the deduction will be RUB 1,748,980:
20 sq. m x 87 449
Calculate the amount of tax payable
The tax payable will be RUB 3,410.51 for each spouse:
(8,570,000 - 1,748,980) x 0.1%: 2
Example No. 3. Two apartments, a house, 1 garage and 1 parking space
Selivanov V.S. owns the following property:
- 2-room apartment of 68 sq. m. with a cadastral value of 3,487,000 rubles;
- 3-room apartment of 85 sq. m. with a cadastral value of 6,890,000 rubles;
- Vacation home, with an area of 175 sq. m. with a cadastral value of 9,780,000 rubles;
- Garage, 20 sq. m., the cadastral value of which is 850,000 rubles;
- Parking lot, 10 sq. m. The cadastral value of which is 550,000 rubles.
Apartments
When calculating the tax for apartments, Selivanov will be able to apply a tax deduction for only one apartment at his discretion. If Selivanov does not submit an application with a choice of an apartment for which the deduction will be applied, the tax authority will itself apply the deduction for the apartment with the highest tax payable.
Calculate the cost of 1 sq. m.:
1 sq. m. in a 2-room apartment is RUB 57,279.4
1 sq. m. in a 3-room apartment is RUB 81,059
Thus, it is more profitable for Selivanov to apply the deduction in relation to 3 room apartment.
We calculate the cost of deduction for a 3-room apartment
The tax deduction will be RUB 1,621,180:
20 sq. m x 81 059
In relation to a 2-room apartment, Selivanov's tax will be calculated over the entire area of housing.
Calculates the tax amount for 2 apartments
The tax for a 2-room apartment will be RUB 3,487:
3,487,000 x 0.1%
The tax for a 3-room apartment will be 5 268, 82 rubles:
(6,890,000 - 1,621,180) x 0.1%
In total, the property tax from two apartments will be total amount RUB 8,755.82
country house
In a relationship country house Selivanov may apply a deduction of 50 sq. m.
1 sq. m. is equal to RUB 55,885.7:
9 780 000: 175
The tax deduction will be RUB 2,794,285:
55,885.7 x 50
Calculate the amount of tax
The property tax in relation to a country house will be RUB 6,985.7:
(9,780,000 - 2,794,285) x 0.1%
Garage and parking place
There is no tax deduction for garages and parking spaces. Thus, the tax will be calculated based on total area each of the specified objects
Calculate tax payable:
The property tax on the garage will be 850 rub.:
850,000 x 0.1%
The property tax in relation to the parking space will be 550 rubles:
550,000 x 0.1%
Total Selivanov for 2016 will have to pay property tax on 5 objects (2 apartments, a house, a garage and a parking space) in the total amount 17,141.5 rubles
Example No. 4. Two apartments, the owner is a pensioner
Kirillov M.A. is a pensioner and owns 2 apartments:
- 1-room area of 34 sq. m. with a cadastral value of 1,750,800 rubles;
- 3-room apartment of 70 sq. m. with a cadastral value of 4,982,000 rubles.
As a pensioner, Kirillov has the right to choose one of the objects of property belonging to him, in respect of which he can use the benefit provided to pensioners in the form of tax exemption in full. It is most beneficial for Kirillov to apply the benefit in relation to a 3-room apartment. And in relation to a 1-room apartment, he can take advantage of a tax deduction of 20 square meters. m.
Thus, he will pay tax only on one apartment.
Calculate the cost per square meter in a 1-room apartment
The cost of 1 sq. m. will be RUB 51,494:
The tax deduction will be RUB 1,029,880
20 sq. m x 51 494
The amount of tax payable will be 721 rubles:
(1,750,800 - 1,029,880) x 0.1%
Case Study #5 Shared Ownership
Stroganov A.P. and Belsky A.V. have an apartment with a total area of 100 sq. m. with a cadastral value of 9,850,300 rubles. Stroganov's share ¼, Belsky's share ¾
Calculate the cost per square meter
The cost of 1 sq. m. is RUB 98,503:
9 850 300: 100
Calculate the amount of the tax deduction
The amount of the deduction for the apartment will be RUB 1,970,060:
98503 x 20
Calculate the amount of tax for each of the shareholders
The amount of tax payable for Stroganov A.P. will be RUB 1,970.06:
(9 850 300 - 1970060) x ¼ x 0.1%
The amount of tax payable for Belsky will be 5 910, 18 rubles:
(9 850 300 - 1 970 060) x ¾ x 0.1%
If the tax on the cadastral value turned out to be more than on the inventory
If the tax at the cadastral value came out more than it was before (in previous years, when it was calculated at the inventory value), then the calculation is carried out using a different formula:
tax payable= (Tax calculated on cadastral value - Tax calculated on inventory value) x Reducing factor + Tax calculated on inventory value
Reduction factor
When calculating the tax on the basis of the cadastral value, it is envisaged to apply a reduction factor for the first four years (starting from 2015). In 2017, the reduction factor is equal to 0,6 .
Example #6.
Rogov S.A. owns an apartment with a total area of 50 sq. m., the cadastral value of which is 3,540,000 rubles.
The subject of the Russian Federation, in which Rogov's apartment is located, switched to a new tax payment procedure from 2017. In 2016, the property tax was calculated based on the inventory value and was equal to 2,800 rubles.
Since when calculating based on the cadastral value, the amount of tax is much higher than when calculating based on the inventory value, the calculation will be made according to the formula:
Tax payable = (Tax calculated on the cadastral value - Tax calculated on the inventory value) x Reduction factor + Tax calculated on the inventory value
Let's reflect the calculation in the table:
Total, Rogov A.P. in 2017, you will need to pay tax in the amount 3 948 rub.
In 2018, the tax calculation for 2017 will be made taking into account the reduction factor 0,8 , and in 2019 the tax will be calculated based on the total cost of the apartment.
If the ownership of the property arose in the middle of the year
If the right of ownership to an apartment, house or other property arose during the year, the tax is calculated taking into account the coefficient determined as the ratio of the full month of ownership of the property to the number of months in the year.
At the same time, if the ownership right arose before the 15th day of the month or ceased after the 15th day, the month is taken for calculations as a full month. If, on the contrary, the ownership right arose after the 15th day or ceased before the 15th day, this month is not taken into account in the calculations.
Example #7.
Belov E.V. I took ownership of the apartment on May 13, 2016. The cadastral value of housing was 4,852,000 rubles, the total area was 42 sq.m.
Calculate the cost of 1 sq. m.
1 sq. m is RUB 115,524:
4 852 000: 42
Calculate the amount of the tax deduction
The tax deduction is RUB 2,310,480:
115524 x 20
Since the ownership of the apartment arose before May 15, May is taken as a full month. Total, in 2016 Belov owned an apartment 8 months(May-December)
Calculate the amount of tax payable
The tax payable for 2016 (for the full 8 months of owning an apartment) will be RUB 1,694.3:
(4,852,000 - 2,310,480) x 0.1% x 8: 12
Example No. 8. Ownership arose after the 15th
Elistratov V.V. issued on September 25, 2016 the ownership of an apartment with a cadastral value of 6,321,600 rubles. The total area of housing was 70 square meters. m.
Calculate the cost of 1 sq. m.
1 sq. m. is equal to RUB 90,308:
6 321 600: 70
Calculate the amount of the tax deduction
The tax deduction is RUB 1,806,160:
90 308 x 20
Calculate the number of full months of property ownership
Since the ownership of the apartment arose after September 15, September is not taken into account when calculating the tax. Total, in 2016 Belov owned an apartment 3 months(October December).
Calculate the amount of tax payable
The tax payable for 2016 (for the full 3 months of owning an apartment) will be RUB 1,129:
(6,321,600 - 1,806,160) x 0.1% x 3: 12
In 2015, changes were made to the procedure for calculating the tax on property of individuals. It is paid by the owners of residential buildings, apartments to the budget of the municipality at the location of the object. For more information on how to correctly calculate the tax on the cadastral value, read on.
essence
The cadastral value is the appraised value of a home, which is calculated by independent appraisers. The data obtained is entered into the real estate cadastre. Reassessment is carried out at least once every 3 years, maximum once every 5 years.
Since 2015, the procedure for calculating property tax has changed in Russia. It will be calculated based not on the inventory, but on the basis of which is close to the market one. The more expensive the object is valued, the greater the amount of tax will have to be paid to its owner. That is, the amount of the fee will change quite often depending on the situation on the market.
How is tax calculated for 2015?
All calculations are carried out by the IFTS, and then a notification is sent to the place of residence of the owner of the property. Since 2015, calculations have been carried out based on the cadastral (market) value of the object. Subjects who did not have time to approve the estimated cost of objects before December 31, 2015 and provide legal act, you will have to calculate the amount of the fee based on the inventory value. Complete transition to new scheme calculations will be made until 2020.
Objects of taxation:
- residential buildings, premises;
- buildings up to 49.99 sq. m, intended for housekeeping;
- garages;
- objects that will be used as a residential building.
Property tax at the cadastral value is paid by the owner of the object.
Algorithm
The new cadastral value tax is calculated using the following formula:
Hk = (Cadastral value - Deduction) x Share x Rate.
The amount of the fee for is calculated differently:
Ni = Inven. Cost x Share x Rate.
In the case of objects that reporting period were sold or bought, the calculated tax amount is adjusted by a special coefficient. It is determined by the ratio of the months of ownership of the property to the number of calendar months in a year. If the purchase and sale transaction was executed on April 15, then for the seller the base for calculating the amount of the fee will be 4, and for the buyer - 9.
Transition period
In order to reduce the tax burden, a special transitional calculation procedure was developed, stretched for 4 years. During this period, the tax rate will be adjusted by a special coefficient: 0.2 - in the 1st year; 0.4 - in the 2nd year; 0.6 - in the 3rd year; 0.8 - in the 4th year. The transitional scheme is applied only if the property tax at the cadastral value exceeds the last amount of the tax calculated at the inventory value. The table below shows examples of calculating property tax in the form of an apartment.
Initial data | Example #1 | Example #2 |
Cadastral value, million rubles | ||
Area, m | ||
Tax amount in 2014, rub. | ||
Deduction (20 sqm) | 2554028 (13000000 /101.8 x 20) | 2716468 (8000000 / 58.9 x 20) |
Tax base, rub. | 10445972 (13000000 - 2554028) | 5283532 (8000000 - 2716468) |
New tax amount | 15668 (10445972 x 0.15%) | 5283 (5283532 x 0.1%) |
Tax amount, rub. | 11005 ((15668 - 9840) x 0.2 + 9840)) |
Examples of tax calculation clearly show how the exemption is applied.
Rates
The amount of tax payable to the budget directly depends on the estimated value of the object. The table below shows the tax rates.
Cadastral value (million rubles) | |
Residential houses and buildings | |
Construction in progress | |
Other objects |
property related to apartment building is not subject to taxation.
How to find out the cadastral value of a property? You can make a request to the authorities Federal Service state registration or look at the official website of Rosreestr in the "Electronic Services" section.
deductions
The tax base is calculated for each object minus the cost of a certain amount of area.
Privileges
There is a list of citizens who do not pay tax on the cadastral value. These include:
- pensioners;
- representatives of creative professions;
- disabled people of I and II groups;
- owners of household buildings up to 49.99 sq. m, located on land provided for personal farming, gardening, individual construction.
The exemption does not apply to objects used in business activities, and to apartments that are private property.
Purchase and sale of real estate
Most real estate transactions are carried out at a lower price. Apartments with a market value of 16 million rubles, according to the documents, are being sold for 1 million rubles. willing to pay large sums little government tax. Reducing the cost of the object made it possible to achieve the goal. To break this vicious circle, amendments were made in 2014 to tax code. The new tax on the sold property of individuals is calculated according to the larger of the values: the contract price or the cadastral value, adjusted by a reducing factor of 0.7. This value is equated to the income from the sale of the object.
Example 1
In 2015, real estate was sold at an agreed price of 0.999 million rubles. The cadastral value of the object is 5.4 million rubles, and the adjusted value is 3.78 million rubles. Since the deal was made in 2015, the fee will be paid based on the contract price. It does not matter on what basis the property was obtained.
Amendments to the law
The cadastral value tax on the sale of property applies to objects received in ownership since 2016. The basis for the transfer of ownership does not matter. The taxpayer can buy, inherit or donate, build a property. The countdown starts from the date of making entries in the state register. For objects purchased before 01/01/2016, the old order tax calculation.
Example 2
Ownership of the apartment was obtained by the owner in 2016. A few months later he decided to sell it. Assessed value the object is 4.5 million rubles, and the adjusted - 3.15 million rubles.
Option 1. The contract specifies the transaction price of 4.9 million rubles. Since the contract value is greater than the cadastral value, it will be accepted for tax calculation.
Option 2. The contract specifies the transaction price of 0.999 million rubles. In this case, it will be necessary to calculate the property tax at the cadastral value, since it is more than the contractual value.
Share
If the taxpayer owns only a part of the property, then the calculation will be carried out according to the following algorithm:
- The amount of tax is calculated according to the standard scheme, taking into account the provided deduction.
- The calculated cost is divided by the area of the apartment to determine the cadastral value of one meter.
- The resulting value is multiplied by the number of meters that belong to a particular taxpayer.
- The calculated value is multiplied by if the property was bought in the middle tax period.
This taxation practice is valid all over the world, but in European countries the tax rates are higher. In France, property tax is 50% of local budget revenues, in the US - 70%, in the UK - all 100%. The previous taxation regime provided no more than 20% of revenues to the budget of the Russian Federation.
Notification
Receipts for payment of the amount of the fee will be sent to residents from April to November 2016. In the absence of such, the taxpayer is obliged to independently notify the IFTS of the presence of the object. Copies of documents on the right of ownership must be attached to the application and submitted to the Federal Tax Service by December 31 of the next year. For example, if an apartment was purchased in 2015, then the reporting deadline is 12/31/16. Until 10/18/16, notifications of the payment amount were also sent to in electronic format v " Personal Area on the website of the Federal Tax Service.
Timing
Payment of property tax must be made before December 1 in all regions of Russia. In case of violation of the deadlines, the payer faces a fine of 20% of the amount of the fee, as well as the accrual of penalties at 1/300 of the rate of the Bank of Russia. So failure to receive a notice does not exempt from non-payment of tax.
Electronic payments
You can also pay tax at the cadastral value through the service on the website of the Federal Tax Service. To do this, you need to fill in the details in a special form (full name, TIN), indicate the type of tax, location of the property and the amount of payment.
The service will generate a receipt that can be paid at a bank branch. You can also choose one of the credit organizations and go to the bank's website to make a payment.
Overestimation
Determination of property tax on the basis of cadastral value will lead to an increase in payments. The valuation of the property often turns out to be even higher than the market price. Lawyers recommend going to court and challenging the expert assessment. Most of all, the owners of elite apartments who have inherited property suffer from the new rules for calculating the tax.
Cadastral value tax on a three-room "Stalinka" with an area of 65 sq. m by 2020 will grow to 50 thousand rubles. Peer review was carried out even before the crisis. Therefore, today it exceeds even the market value of real estate. This is especially pronounced in regions other than Moscow. The assessment was carried out by government agencies that are interested in increasing tax base. It is not surprising that in 2015 alone there were 7.6 thousand people who wanted to challenge it. By court decision, the assessment was reduced by 40-70%.
Litigation
Five years are allocated for contesting the cost from the date of entering data into the state register. The first step is to write an application to the commission at the territorial department of Rosreestr. The basis for its submission may be:
- inaccuracy of information about the object;
- incorrect setting market value.
A month is allocated for consideration of the application. If it is rejected, the court should be contacted. You need to prepare first statement of claim and indicate a specific requirement: to establish a market value for the object or to change the cadastral valuation in connection with the identification of inaccurate data. In any case, the decision of the commission will not be considered by the court.
If the cadastral value is nevertheless changed downwards, then the recalculation will be carried out from January 1 of the year in which the application was considered, but not earlier than the date of the last assessment. It is also desirable to self-organize the decision of the court or commission and provide supporting documents. Another question…
…is it reasonable to dispute?
The property tax at the cadastral value is now calculated in the capital region in the following ratio: 0.3% of the cost of the site and 0.1-0.3% of the cost of the premises. Before you go to court, you need to make sure that the amount of the fee is really overstated.
How to find out the cadastral value of a property? The first step is to contact the Federal Cadastral Chamber, get a certificate and a passport. In parallel, you need to order from a professional to determine the market value. A positive conclusion of the SRO must be attached to the document, which indicates that the submitted report complies with the law. If the cadastral value according to the cadastral number is at least 30% higher, you can go to court.
The defendant should indicate the Federal Cadastral Chamber. The appraiser's report and the conclusion of the SRO should be attached to the application. The most difficult thing is to prove the violation of the applicant's rights. This may be the difference in the amount of tax transferred.
If the difference in the calculations is less than 30%, then forensic examination by price determination. Therefore, you should determine in advance the range of companies that you can offer in the course of the proceedings. If a positive decision is made, it will be possible to reduce the amount of the fee already for the year in which the application was submitted and considered.
Issue price
Certificate from the cadastral passport - 600 rubles.
Appraiser - at least 80 thousand rubles.
The conclusion of the SRO - 20 thousand rubles.
Forensic examination - 80 thousand rubles.
Lawyer services - at least 70 thousand rubles.
State duty - 6.5 thousand rubles. (including transport costs).
The total amount of expenses is at least 257 thousand rubles.
Through the court, you can transfer these costs to the defendant, but first you have to spend money yourself. That is, it makes sense to reduce the cadastral value if it approaches 45 million rubles. and, most likely, overestimated by 2 times. In this case, the process will pay off in a few years.
Land tax at cadastral value in 2016
The fee is paid by persons who own land plots by right of ownership for permanent or lifelong use. The amount of tax is calculated according to the following algorithm:
Zn \u003d Ks x UD x St x Kv, where:
- Ks - cadastral value of the site.
- UD - share in the ownership of the site.
- St - tax rate.
- Kv - coefficient of land ownership (applied in the year of purchase or sale of the object).
Consider an example. Suppose a citizen owns a plot in the capital, the cadastral value of which is 2,400 thousand rubles. For such an object, a tax rate of 0.3% is provided. The amount of the fee payable is: 2400 x 0.3: 100 = 7.2 thousand rubles.
Assume that the taxpayer only owned the property for 3 months of the year. Then the amount of the fee would be calculated differently:
2400 x 0.3 / 100 x (3: 12) = 1.8 thousand rubles.
The amount of the fee payable to the budget is calculated by the Federal Tax Service. For individuals a notification is sent to the place of residence, which contains information on the amount of the fee and the timing of its payment. If the taxpayer has not received the notification, he is obliged to independently notify the Federal Tax Service of the existence of a land plot and provide documents for ownership.
From January 1, 2015 In Russia, the property tax has changed dramatically. A whole new chapter has been introduced in the Tax Code on a new tax on apartments, rooms, summer cottages, mansions, creative workshops and even “unfinished buildings”. At the same time, the rules for calculating the tax are changed. Now it will be calculated not from the usual inventory, but from the mysterious cadastral value, as close as possible to the market value. And the more expensive an apartment or other object is now valued, the more new tax. How to calculate apartment tax?
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Different regions will switch to the new taxation system as soon as a new cadastral valuation of buildings is ready. Gradually until 2019 Russian regions the current tax, calculated from the traditional inventory value, will be abolished. Since 2015 the new tax will be paid by residents of the first 28 regions, which include the capital and the region. Taxpayers will receive the first payments in the spring of 2016 and will have to pay them no later than October. For the whole 5 years, the use of the previously recorded inventory valuation is allowed.
From 2015, 28 entities will be involved in calculating the new tax: Rep. Bashkortostan, Buryatia, Komi, Ingushetia, Mordovia, Karachay-Cherkess Republic, Udmurt Republic, Amur, Arkhangelsk regions, Nenets Autonomous Region, Vladimir, Magadan, Moscow, Ivanovo, Nizhny Novgorod, Novgorod, Novosibirsk, Pskov, Ryazan, Samara, Penza, Sakhalin, Tver, Yaroslavl regions, Trans-Baikal Territory, Tatarstan, KhMAO-Yugra, YNAO and Moscow.
What items are affected by the tax?
The new tax will be charged on the following properties:
- apartment;
- a room in a communal apartment;
- garage;
- parking place;
- premises used to house creative workshops, studios, ateliers, non-state museums, libraries, galleries;
- as well as outbuildings with a total area of not more than 50 sq.m., which are located on land plots, in private households, in summer cottages, as well as on land intended for residential construction.
As for ordinary dachas, they are not directly listed in the list of taxable objects. However, the list includes a residential building located on the site.
Cadastral value
Cadastral value of real estate- this is its value in the real estate market, calculated by the Cadastral Chamber. Now knowledge of the cadastral value is necessary to calculate the tax. It changes over time. State cadastral valuation should be carried out no more than once every 3 years. For both capitals: Moscow, St. Petersburg, and Sevastopol, the frequency of assessment has been reduced to 2 years. Therefore, the size of the tax base cannot be changed more often.
The cadastral value varies depending on the situation on the market, for example, in this area, real estate has risen in price or, conversely, a plant has been built nearby and it has fallen in price. All these changes are reflected in the cadastral value. However, if the owner of the apartment is not satisfied with the official cadastral value, it can be revised through the court or a commission to resolve cadastral disputes in the chamber itself.
How to find out the cadastral value for tax calculation?
Available on the website Rosreestr, however, this service is still working in test mode and it does not have all the objects. On the website of Rosreestr, you need to open the services tab and follow the drop-down link Reference information on real estate objects. A questionnaire for the property will open, in which you must enter at least the address of the property or its cadastral number. After entering the data, you need to click the Generate Request button. Search results will open in which you need to click again on the address of the property. Information about the object will open along with the cadastral value.
If it is not listed on this site, you can see it in the cadastral passport of your object. If the passport was obtained before 2012, then the cost column may not be there at all. In this case, you need to send a request to Rosreestr.
Obtaining information from Rosreestr is a procedure subject to state duty. If the request is sent to Rosreestr in electronic form, then the state duty will be equal to 150 rubles. V cadastral chamber certificate will be issued free of charge. Your request will be answered within 5 business days. As a rule, electronic requests are processed faster.
If the property is new, does not yet have a cadastral value, in order to make an assessment, you need to apply to the territorial BTI to call a technician. The specialist will issue a registration certificate and a cadastral plan, and record the result of the assessment in the appraisal act. Further, the property owner can order an extract from the appraisal act.
Beneficiaries of the new tax
The state took care of the poor sections of the population. The Tax Code has published a list of preferential categories - these are citizens who are absolutely exempt from tax on any 1 object of all owned: rooms, residential buildings, apartments, garages, parking spaces, creative workshops. These are pensioners, Heroes of the Soviet Union, war veterans, disabled people of groups I, II, liquidators of the Chernobyl accident. However, any beneficiary who has several real estate objects: an apartment, a garage, a barn can choose only one object at his discretion for applying the benefit.
Of course, it is advisable to choose an object with the maximum cadastral value for benefits. For other items you will have to pay in full. Such a measure was taken to ensure that wealthy relatives do not abuse relationships and do not transfer taxable property to beneficiaries.
There are also tax deductions for each property. For example, 10 sq.m. for a room, 20 sq.m. for an apartment, 50 sq.m. for a residential building. But if a room in a communal apartment is less than 10 sq.m., then you won’t have to pay tax on it. The tax deduction is also provided only for 1 property from the list of several. The taxpayer must choose for himself which facility will be granted a benefit, otherwise the tax service will do it for him at his own discretion.
Local authorities received the right to change the benefits with the amount of deductions and even the categories of beneficiaries at their own discretion. For example, in YaNAO local authorities increased the deduction for residential buildings up to 75 sq.m. In another region, they ranked as beneficiaries large families.
3-tier tax rate
A 3-level tax rate has been introduced on property. Coefficient 0,1% from the cadastral value will be applied to residential buildings and others living quarters, garages, parking spaces, unfinished. 0,5% - for other objects, and 2% - for elite expensive real estate, which, according to the cadastral value, is estimated at more than 300 million rubles and shopping centers. At the same time, the regions received the right to reduce the rate to 0 or, conversely, to raise it to 0.3%.
Until the beginning of 2019, in order to avoid a sharp tax increase in the regions, another coefficient will operate, according to which the tax will increase annually by no more than 20%. Since 2019 this rate will be cancelled.
Tax Calculation Examples
How to calculate the tax on an apartment at the cadastral value? For example, consider a 1-room apartment with an area of 35 sq.m. which is in the sole possession of one owner and is his only property in possession.
Let's assume that the cadastral value of 1 sq.m. in this apartment is 180,000 rubles. From 35 sq.m. apartments need to deduct a tax deduction of 20sq.m.. The remaining 15sq.m. have a cadastral value of 180,000 times 15 sq.m. - 2,700,000 rubles. Applying a 0.1% rate, we get the tax amount of 2,700 rubles annually. If earlier the taxpayer paid 1,000 rubles for his apartment, now the amount of his payment is significantly increasing.
If the taxpayer owns only a share in real estate, the calculation is made as follows:
- The taxable area of the apartment is calculated: the tax deduction is deducted from the total area.
- Then the cadastral value of one meter of the apartment is determined: the total cadastral value is divided by the total footage.
- We define tax base: for this we multiply the cost of 1 sq.m. per taxable footage.
- To obtain a shared tax base, we multiply the size of the share by the full taxable footage.
- We calculate the amount of tax using a reduction factor.
The tax for a company occupying part of a building will be calculated a little differently. A company that owns part of a retail office center calculates the property tax base in any case based on the total value of the entire building. To do this, you need to calculate what share its premises occupy in the total area of \u200b\u200bthe entire property.
If an apartment or other object is acquired in the middle of the tax period, the calculation is carried out according to full months which the property is owned this taxpayer. The month of purchase or the month of sale is also considered full and is paid in accordance with all rates.
According to the legislator, this practice is fair and ensures the growth of revenues to the budget municipalities who gets property taxes. This practice of taxation is accepted all over the world. In France, property taxes account for almost 51% of revenues in local budgets, in the USA - 71%, in Great Britain and Ireland, Australia - this is the only source of income for municipalities. The old tax provided income local budget by only 20%. In return, local authorities get the opportunity to build new parking lots, interchanges, kindergartens, and playgrounds.
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