How much is the tax on the house now. Property tax on summer cottages
Is a local tax, i.e. it is paid to the budget of the municipality (or federal cities of Moscow, St. Petersburg and Sevastopol) in which it is installed and in which the property is located.
Who pays property tax in 2018
Property tax must be paid by individuals who own:
- House;
- living quarters (apartment, room);
- garage, parking place;
- a single real estate complex;
- construction in progress;
- other building, structure, structure, premises;
- share in the property listed above.
Houses and residential buildings located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture, individual housing construction are classified as residential buildings.
Note: for property that is part of the common property of an apartment building (stairwells, elevators, attics, roofs, basements, etc.), you do not need to pay tax.
note that, according to the amendments made to the Tax Code of the Russian Federation by Law No. 401-FZ of November 30, 2016, non-residential buildings (garden and country houses) are equated to residential and are subject to property tax, starting from the period of 2015. In relation to these objects, citizens can claim a privilege (if the tax is calculated at the cadastral value) in the amount of 50 sq.m. non-taxable area. To obtain it, you must contact the tax authority in person or submit an application through the "Personal account of the taxpayer".
How is property tax calculated for 2017
The property tax is calculated by the IFTS, after which it sends a notification to the address of the place of residence of an individual, which contains information on the amount of tax to be paid.
On January 1, 2015, Chapter 32 of the Tax Code of the Russian Federation came into force, which provides for a new procedure for calculating property tax. According to the new rules, the tax is calculated not on the inventory value of the object, but on the basis of its cadastral value(i.e. as close as possible to the market).
The new calculation procedure is to be put into effect separately by each individual subject of the Russian Federation. Those entities that did not manage to approve the cadastral value of objects before December 1, 2017 and publish the relevant legal act will calculate the tax in 2018 according to the “old” one (based on the inventory value).
Note: all subjects of Russia must completely switch to the calculation of property tax based on the cadastral value before January 1, 2020.
How is the tax on the cadastral value calculated
Tax on the property of individuals, based on the cadastral value of the object, is calculated according to the following formula:
Н to = (Cadastral value - Tax deduction) x Share size x Tax rate
Cadastral value
When calculating the tax, data on the cadastral value of an object are taken from the state real estate cadastre as of January 1 of each year (for new objects - at the time of their state registration). You can find out the cadastral value of the object at the territorial office of Rosreestr.
Tax deduction
When calculating the tax, the cadastral value for the main types of objects can be reduced by a tax deduction:
The authorities of municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to increase the amount of tax deductions described above. If the cadastral value turns out to be negative, then it is taken equal to zero.
Calculation example
Petrov I.A. owns an apartment with a total area of 50 sq. meters. Its cadastral value is 3,000,000 rubles. The cost of one sq. meters is equal to 60,000 rubles.
The tax deduction in this case will be: RUB 1,200,000(60,000 rubles x 20 sq. meters). When calculating the tax, it is necessary to take the reduced cadastral value: RUB 1,800,000(3,000,000 rubles - 1,200,000 rubles).
Share size
If the object is in common share ownership
tax rate
Tax rates in each subject of Russia are different, their exact amount in 2018 you can find on this page
tax rate | Object type |
---|---|
0,1% | Residential buildings (including unfinished) and residential premises (apartments, rooms) |
Unified immovable complexes, which include at least one residential building (residential building) | |
Garages and parking spaces | |
Economic buildings or structures, the area of which does not exceed 50 square meters. meters and which are located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction | |
2% | Administrative, business and shopping centers |
Non-residential premises that are used to accommodate offices, retail facilities, catering facilities and consumer services | |
Objects whose cadastral value exceeds 300 million rubles | |
0,5% | Other objects |
The authorities of municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to reduce the tax rate 0,1% to zero or increase it, but not more than three times. Also, depending on the value of the cadastral value, type and location of the object, local authorities have the right to establish differentiated tax rates.
Calculation example
Object of taxation
Petrov I.A. belongs ½ apartments with a total area of 50 sq. meters. The cadastral value of the apartment is 3,000,000 rubles. The tax deduction in this case will be equal to 1,200,000 rubles.
Tax calculation
To calculate the tax, we take the maximum possible tax rate 0,1% .
Substituting all the available data, we get the formula:
900 rub.((3,000,000 RUB - 1,200,000 RUB) x ½ x 0.1%).
How is the tax on the inventory value calculated?
The tax on property of individuals, based on the inventory value of the object, is calculated according to the following formula:
N and \u003d Inventory value x Share size x Tax rate
Inventory cost
When calculating the tax, data on the inventory value submitted to the tax authorities before March 1, 2013 are taken. You can find out this data at the BTI branch at the location of the property.
Share size
If the object is in common share ownership, the tax is calculated for each of the participants in proportion to its share in the ownership of this object. If the property is in common joint property, the tax is calculated for each of the participants in joint ownership in equal shares.
tax rate
Tax rates in each subject of the Russian Federation are different, you can find their exact amount on this page. Please note that tax rates should not exceed the following limits:
Note: depending on the value of the inventory value, type and location of the object, local authorities have the right to establish differentiated tax rates.
Calculation example
Object of taxation
Petrov I.A. belongs ½ apartments in Moscow. The inventory value of the apartment is 200,000 rubles..
Tax calculation
The tax rate for this apartment is provided in the amount 0,1% .
The property tax in this case will be equal to: 100 rub.(200,000 rubles x ½ x 0.1 / 100).
How is tax calculated under the new rules in the first 4 years
When calculating the tax from the cadastral value, its size turns out to be significantly larger than when calculating from the inventory value. In order to prevent a sharp increase in the tax burden, it was decided: in the first four years (after the introduction of new rules in the region), the tax should be calculated according to the following formula:
H \u003d (H k - H and) x K + H and
H to- tax calculated from the cadastral value of the object ().
H and- tax calculated from the inventory value of the object ().
TO– a reduction factor due to which the tax burden will gradually increase by 20% every year.
The coefficient K is equal to:
- 0.2 - in the first year;
- 0.4 - in the second year;
- 0.6 - in the third year;
- 0.8 - in the fourth year.
Starting from the 5th year, property tax must be calculated based on the cadastral value of the object.
Note: the tax calculation according to the above formula is carried out only in cases where the tax from the cadastral value is obtained more than from the inventory value.
tax notice
For individuals, property tax is calculated by the tax service, after which it sends a tax notice to their address of residence, which contains information on the amount of tax, the deadline for payment, etc.
Tax notices in 2018 will be sent to residents of Russia from April to November, but not later than 30 days before the due date of payment.
Many property owners mistakenly believe that if they have not received a notification from the tax office, then they do not need to pay property tax. This is not true.
On January 1, 2015, a law came into force, according to which taxpayers in the event of non-receipt of tax notices are obliged to self-report to the IFTS on the presence of real estate objects, as well as vehicles.
The above message with copies of title documents attached must be submitted to the Federal Tax Service Inspectorate in respect of each object of taxation once before December 31 of the next year. For example, if an apartment was purchased in 2017, and there were no notifications about it, then information must be provided to the IFTS by December 31, 2018.
Therefore, in case of not receiving a notification, the Federal Tax Service recommends taking the initiative and contacting the inspection personally (you can use this service to make an appointment online).
In the event that a citizen independently reports that he has a vehicle for which tax has not been charged, the calculation of the payment will be made for the year in which the specified report was submitted. However, this condition is valid only if there was no information about the reported object in the tax office. If the notice for payment was not sent for other reasons (for example, the taxpayer's address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.
For failure to submit such a message within the prescribed period, the citizen will be held liable under paragraph 3 of Art. 129.1 and fined in the amount of 20% of the unpaid tax amount, for the object for which he did not submit a report.
Property tax due date
In 2018, a single deadline for the payment of property taxes was established for all regions of Russia - no later than December 1, 2018.
note that in case of violation of the deadlines for payment of property tax, a fine for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation will be charged on the amount of arrears. In addition, the tax authority may send a notification to the debtor's employer about the collection of debts at the expense of wages, as well as impose a restriction on leaving the Russian Federation. Individuals will not be charged a penalty for non-payment of taxes.
Payment of property tax
You can pay property tax using a special service on the official website of the tax service.
For this you need:
How to find out tax debt
You can find out if you have tax debts in several ways:
- By personally contacting the territorial tax authority of the Federal Tax Service at the place of residence.
- Through the personal account of the taxpayer on the official website of the Federal Tax Service.
- With the help of a special service on the Unified Portal of Public Services.
- Through the data bank on the official website of the bailiffs (only for debtors whose cases are in enforcement proceedings).
Almost unanimously in October 2014, an updated procedure was approved (only 7 members against) on how the house tax from . The updated calculation will come into force after approval from 2015.
For the first time, a real new tax should be paid in 2016, but citizens will receive payments according to 2015 estimates. According to the updated draft, the cost of the tax will be increased by 20% every year, inclusive, until 2020, when the limit values are reached.
The tax website contains all available information about the updated version of the law. For individuals, real estate tax calculators of the 2016 version are provided, which will tell you how per year, since their frequency is as follows.
General information about home taxation
The list of regions is expanding from the first day of January 2016, when next year they will be calculated based on the cadastral value. This included 26 constituent entities of the Russian Federation, primarily cities of federal significance, such as St. Petersburg. Owners of property for 2016 receive relevant notifications in 2017.
Moscow, together with the region, is included in the list of 28 regions, where cadastral taxes began to be calculated earlier - from the beginning of January 2016. And the first payments to the owners of the capital's houses come next year.
Although the maximum figures will not immediately appear in tax notifications - a transitional period is provided for five years, during which rates will be indexed annually by 20%. The Russians will start paying the full amount from 2020.
In the Moscow region, based on the regional law on the property tax of citizens, cadastre rates are set for residential buildings with an area of up to 50 sq. m, etc. The tax for such residential premises is:
- For residential properties with a cadastral value of up to 10 million rubles. - 0.1%;
- from 10 to 20 million rubles. - 0.15% is taken into account;
- from 20 to 50 million rubles. - 0.2% is taken into account;
- from 50 to 300 million rubles. - 0.3% is taken into account.
However, the law provides for a tax deduction of 20 sq. m for houses, 10 sq. m for rooms in houses and 50 sq. m for individual residential construction projects. This means that the tax on a house of 54 square meters. m will be calculated only for 34 sq. m. At the same time, municipal authorities have the right to increase the amount of deductions.
The cadastral value is the value of the property, about which the information is in the state real estate cadastre (GKN). It is now determined by order of local governments, regional authorities or independent appraisers who are chosen and enter into an agreement with him.
In accordance with this law on valuation, in all regions a revaluation is carried out at least once every five years and no more than once every three years (in Moscow, Sevastopol and St. Petersburg, a revaluation may be carried out no more than every two years).
For RBC Real Estate, realtors have previously calculated that the updated tax will have a greater impact on owners of luxury real estate. The owners of an apartment with an area of 206 square meters, for example, on Ostozhenka metro station, will have to pay more than 170 thousand rubles, taking into account the tax deduction. in year.
For the owner of living space, the amount of tax (277 sq. m), for example, in Molochny Lane, is more than 240 thousand rubles. For an average Moscow house with an area of 54 sq. m with a tax rate of 0.1% and the cadastral average cost per 1 sq. m 160 rub. the amount of tax per year will be about 5.5 thousand rubles.
Calculator
The private house tax is calculated by the calculator, displaying the approximate values of the updated property tax of citizens according to the model from 2015. The value of the real estate cadastre is obtained from the cadastral passport or on the Rosreestr portal (it is also possible to order a cadastral passport via the Internet), there are several ways to find out the cadastral value, most often it coincides with the market value (the cadastral value is revalued every five years, it was carried out in capital last time in 2012). There are those who do not agree with the cost of the cadastre, they can issue a recalculation.
There are many calculators on different resources, the tax service recommends using your own, since all the new data for each region has been entered there to pay the tax.
Calculation of taxation for the regions of the Russian Federation
The data that the calculator shows is more likely to calculate the new property tax for taxpayers adequately for the regions of Russia. The tax amount will be the same. According to the law, tax rates are established by the regulatory legal acts of the representative bodies of municipalities.
When the determination of the taxation base is taken into account based on the cadastral value of the object of taxation, tax rates are set in amounts that do not exceed 0.1 percent in relation to:
- residential premises and houses;
- objects of construction in progress if the residential building is the intended purpose of these objects;
- immovable single complexes, if they include at least one such premises, namely a residential building;
- garages and parking spaces, equipped for housing.
What is included in the calculator for calculating the tax on a private house: tax deductions in the amount of 20 sq. m for houses, 10 sq. m for rooms in houses and 50 sq. m for IZHS objects.
A citizen has the right to use one benefit for each type of object, for example, if there are several residential buildings. The object is fully eligible for the exemption, regardless of its size or location, if it is not used for profitable extraction and its cost is less than 300 million rubles.
What the calculator does not take into account: benefits for pensioners, veterans, disabled people, Heroes of the USSR and the Russian Federation, Chernobyl victims, etc. (additional approximate deductions in the amount of 50.10 and 100 sq. m.)
The home tax is regulated by federal law, but some of its elements are set at the local level. About how this tax is calculated and paid - about in the material.
How to calculate house and land tax
But the residential building on the site will be taxed. If an inventory base is used, then a special coefficient is applied. If cadastral - the tax on a house is taken from an area over 50 sq.m, and the tax on a residential building up to 50 sq.m is zero according to Article 403 of the Tax Code of the Russian Federation. And if you fall under the category of beneficiaries from Article 407 of the Tax Code of the Russian Federation, then you will not have to pay for the house either.
How is the tax calculated on a one-story, two-story and three-story house
Many are interested in the tax on the number of storeys of a house, especially during construction - which house is better to build: one-story with an attic or two-story, two-story with basement rooms or three-story, etc.?
Property tax does not depend on the number of floors and area, the key role is played by the cadastral value. The tax on a two-story house and a house with an attic will depend on how much the cadastral engineers valued the building. The second important parameter is the rate in your area: it may be that the tax for a house of 700 sq.m will be less than the tax for a house of 300 sq.m, because the second one has a very low rate.
What premises are taxed in a private house?
From the point of view of the Tax Code of the Russian Federation, the layout of the house, type of real estate and other data are not considered. The IFTS receives from Rosreestr information on the cadastral value (or inventory value in a number of regions) and calculates the total amount based on it.
The cadastral value is determined according to the methodology of cadastral engineers, which is not published on external resources. Among the determining factors are the area of the object, location, remoteness or proximity to the central infrastructure of the settlement, etc. In the case of an assessment of the BTI, the so-called. the cost of the object. But in any case, the area of \u200b\u200bthe house affects the property tax more than all other factors, and if the housing has an attic or basement that is unsuitable for life, the price will be lower than with an attic and a residential basement floor.
Example 1
Aleksey Galkin has a house with an area of 105 sq.m., he also has a large spacious attic, which is not used and not designed for residential purposes. In this regard, when determining the cadastral value, it was not taken into account as a residential area.
As a result, the tax on a private house over 100 sq.m will depend on other factors - what materials it is made of, the distance to socially significant objects, etc.
Is the basement of a private house taxed?
In the case of a basement, the IFTS will also not even know about it - it will look at the data from the USRN, take the cadastral or inventory value as a basis and calculate the fiscal payment for you. A tax on a house of 140 sq.m, 180 sq.m, 200 sq.m, etc. will correlate with the cadastral value, and the luxury tax, which the press also often writes about, is not provided for in the Tax Code of the Russian Federation: the tax base and tax rates are not differentiated depending on the area and cost of the object.
You can also view the cadastral value of your property through the Rosreestr website:
- Open website .
- Go to the section for individuals.
- Select a service.
- In the service form, you need to specify the data of your apartment or house.
- View the result.
Is the terrace included in the total area of the house when calculating the tax?
If you are building a large house with a terrace and you are worried that the area of the object is 250 sq.m and whether such a property can be classified as luxury, you should consider that the house tax is 250 sq.m, and for 120 sq.m and 30 sq.m. m is calculated according to the same rules - according to Article 403 of the Tax Code of the Russian Federation, i.e., the non-taxable area of 50 squares is deducted, and then the remaining base is multiplied by the rate established by local laws.
How to view the local law in your territory through the website of the Federal Tax Service:
- Open website .
Becoming a happy owner of a cottage outside the city, you must remember that this acquisition brings with it not only fresh air and a pastoral atmosphere, but also some obligations towards the state.
We're talking about paying taxes.
personal income tax
For the first time you will encounter tax when buying a house.
True, the seller will have to pay for it: after all, he received income from house sales and land, which means that he must pay tax on income individuals - 13% of the transaction amount. Some sellers, trying to avoid tax, try to sell real estate through a fictitious donation agreement. But in the case of a donation, the obligation to pay personal income tax will fall on the purchaser of the cottage.
However, there are situations when, as a result of real estate transactions, no one will have to pay any tax. This is a gift to close relatives and family members, as well as the purchase and sale of real estate that belonged to the seller for a long time - more than three years.
In order not to collect tax from the donee, it is necessary to submit documents confirming kinship to the territorial inspection. If the payment of personal income tax cannot be avoided, indicate in the donation agreement the contractual value of the property - it is from it that the tax will be charged. If the contractual value is not determined, the inspection will calculate the tax base on its own, taking the market value as a basis.
Land and real estate taxes
There are also taxes that the owners of land and real estate are required to pay. They are paid regularly: once a year.
house tax
If you have built private house, then tax on it will be accrued from the beginning of the year following the year of its commissioning.
If a house is bought, then the obligation to pay tax for the year of purchase will be divided between the seller and the buyer “in fairness”: by the number of calendar months of ownership of the property. In this regard, buying a house is just as logical in terms of taxation as buying an apartment.
Pay cottage tax for the past year is due by November 1st of the following year. However, usually the tax office sends notices in which they carefully indicate the terms of payment.
The real estate tax rate is set by each municipality independently within the limits established by federal law. The amount on which the tax is charged is the inventory value of the property. The tax inspectorate receives information about it from the bodies that carry out cadastral registration of real estate (formerly - technical inventory).
Currently, a reform of the legislation is being prepared, according to which the market value will become the tax base (the cadastral valuation will be taken as the basis). Of course, taxes will increase from this. However, the new rules will be introduced in stages: initially, their application is planned to be tested in 12 subjects of the federation (the Moscow region is not on this list). So far, property tax is charged according to the old rules.
Land tax
The size of the land tax strongly depends on the purpose of the land plot. Cottage settlements can be built either on the lands of settlements with permitted use "for individual housing construction", or on agricultural land "for summer cottage construction".
The tax rate on agricultural land is limited to a limit of 0.3% versus 1.5% for other land plots.
The specific rate of land tax, as well as real estate tax, is set annually by local authorities.(however, often for agricultural land it tends to the maximum amount allowed by the Tax Code).
Examples of land tax rates for the Moscow region in 2014
In the cadastral plan for your site, its cadastral value is indicated: this is the tax base, the amount by which you need to multiply the tax rate in order to calculate its size.
The deadline for payment of land tax is also set by the municipal authorities. The deadline date cannot be set earlier than November 1 of the year following the one in which the tax is charged.
We recommend that you pay taxes regularly and on time - otherwise, the inspectorate may collect them immediately for the previous three periods, and in addition, calculate a penalty in the amount of 1/300 of the Bank of Russia refinancing rate for each day of delay.
A private house gives its owners the opportunity to live away from the hustle and bustle of the city and enjoy the fresh air. However, the house, like other property, imposes on its owners the obligation to pay property taxes.
In addition, the plot of land on which this house is located is also subject to taxation. The tax on a residential house and land in the current 2015 will have to be paid according to the new rules.
Property tax
Since 2015, new rules for the taxation of private property of individuals - apartments, garages, houses - have come into force. Such collection of fees is possible only when the property is owned.
The following objects are the basis for the tax on residential buildings:
- own residential building;
- a cottage located on a piece of land that is intended for individual housing construction or farming;
- a garden house recognized as residential;
- other buildings or structures.
The tax does not apply to apartment buildings, namely, common property and a plot of land under a building. Until 2015, the amount was calculated based on the inventory valuation of the facility. The inventory cost takes into account the depreciation of the house, the cost of building materials, construction services. Specified in the registration certificate for the house, determined on the day of the assessment.
The cost of the land plot on which the private house stands is not included in the inventory value. The latter, as a rule, is significantly lower than the cadastral (or market) value of your home, since it does not take into account other factors that determine which house tax will be set for payers:
- property location;
- attractiveness for living or doing business;
- infrastructure.
Since January, the inventory value has been gradually replaced by the cadastral value, which will be the only one used in tax calculation and transactions with the object, starting from 2020. The Cadastre reflects the actual cost of the house, its real value, taking into account the region, infrastructure and the average market price for real estate. The tax determined on it may be 10 times higher than the previous one.
Tax amount
It is not difficult to determine the amount that will need to be paid at the end of the year. The formula is as follows: the cadastre value is multiplied by the rate. If a tax is calculated on a share in a private house, then the resulting product is additionally multiplied by the size of such a share. Rates are valid in the following sizes:
- 0.1% is paid from houses and apartments, garden houses and summer cottages, including if their construction has not yet been completed, but the property is registered as a property;
- 2% is paid from commercial facilities - shopping malls, offices and other real estate involved in the business;
- for all other objects the rate is 0.5%.
The size of the rate can be changed by decision of the local authorities, both upwards (maximum three times) and downwards (complete tax exemption - 0% rate). However, the base (federal) rate is always taken as the basis: it is used when local authorities have not differentiated their own rates and as a basis for increasing the size.
When calculating, the cadastral value of the house will now be used. It is entrusted to the executive bodies to conduct an assessment once every three years or less often at the discretion of local authorities. In the cities of Sevastopol, St. Petersburg and the capital, such an assessment will be carried out at most once every two years. During the assessment, the cost may be revised in one direction or another, depending on the market price of the house, the development of infrastructure in the city and other factors.
Each owner can determine the house value according to the Cadastre using the Public Cadastral Map. The data in it is publicly available and is constantly updated. If the information has not yet been received by the resource, the owner of the house can leave a request in the Cadastre and receive a written response within five days.
The indicated value can be disputed if the owner does not agree with it. An overestimated biased cadastral value directly affects the amount of tax: the higher it is, the larger the amount will need to be transferred to the treasury.
The appeal takes place during the court session, the corresponding claim is filed in advance. However, for individuals, even the increased cost is unlikely to be so significant as to incur legal costs and waste time on proceedings. This procedure may be relevant for individual entrepreneurs or organizations.
house sale
In the process of realizing a private house, the cadastral valuation now also plays a major role. The period during which the private house was in the possession of a citizen is also taken into account:
- the house has been owned for less than 3 years - tax is paid at a rate of 13 percent (for a non-resident owner - 30%);
- if the house was owned by an individual for 3 or more years, the tax is not charged.
You can reduce the tax on the sale of a house with a land plot in 2015, which was owned for less than three years, using a deduction. The deduction makes the income received from the sale less by a certain amount - 1 million rubles. From the rest of the amount, if the house is priced higher, personal income tax is paid.
If the value of the house is one million or less, then even if you own it for less than three years, you do not need to pay tax. You can also get a tax deduction for purchased building materials and paid services during the construction of a house. At the same time, the tax when buying your own home allows you to return the previously paid personal income tax.
When selling part of the house, each of the owners will receive a deduction in the total amount of 1 million, but in proportion to their shares. This rule is applicable if one contract is concluded, where all owners of the property and the size of their parts of the property are indicated. When each of the shares is sold under a separate agreement, any of the owners has the right to receive the full amount of the deduction - 1 million - practically freed from personal income tax.
In addition to property tax, a land tax is paid for a piece of land under the house, but only until the moment of sale. For garden, country and residential buildings, a rate of 0.3% is used.