Property tax. Check Your Property Tax Benefits Tax and Benefit Reference
Due to tightening tax regime in the country, citizens are concerned about how you can legally obtain fringe benefits and deductions. reference Information on rates and benefits for property taxes located in NK Russia. To find out what property tax deductions are provided for by law for different categories of citizens, you need to understand how it works tax system in Russia.
Tax system of Russia
The tax system in the Russian Federation is a mechanism for collecting duties, taxes and other mandatory payments from taxpayers. Property fees, as an integral part of the taxation system, are governed by Ch. 32 h. 2 of the Tax Code.
The structure of taxation includes the following types of tax deductions:
- taxes, incl. excise taxes;
- fees, incl. state duties.
The objects for taxation are property, income, profit, expense of a private person, individual entrepreneur or firm and other benefits received by a person that can be estimated in value terms.
The tax hierarchy adopted in Russia has 3 levels:
- local;
- regional;
- federal.
Local - paid by the population to the local budget - geographically. Installed by representatives local government... Included in this group according to Art. 15 of the Tax Code of the Russian Federation tax on land and property, trade tax, advertising, gift and inheritance.
Regional - operate on the territory of a constituent entity of the Russian Federation. This category includes according to Art. 14 of the Tax Code of the Russian Federation gambling, transport and on the property of the organization.
Federal - operate on the territory of Russia. They are of the same size for all subjects of civil relations. Make up the bulk of the fees. To them, according to Art. 13 of the Tax Code of the Russian Federation, include indirect - VAT, excise taxes and direct, such as on personal income tax, on the profit of the organization, other taxes and duties.
Important! Property taxes are local taxes. This means that their size varies from region to region. Thus, the transport tax for small cars in Moscow ranges from 25 to 35 rubles. for 1 horse power depending on the service life vehicle, in Volgograd - 20 rubles, and in Novosibirsk - 10 rubles *
Property tax: definition, types, due date
Paying taxes is the duty of every citizen
The purpose of property taxation of citizens is to form local budgets and budgets of the constituent entities of the Russian Federation. At the expense of the collected funds, social programs... These include road improvement, construction of kindergartens and schools, maintenance of urban infrastructure, etc.
This type of fees is paid from the property of individuals. The basis for payment is a consolidated register that records information about the property of citizens through the registration authorities.
Important! All citizens who have officially formalized their ownership of movable and not movable property, must pay the established amounts in accordance with Part 2 of the Tax Code of the Russian Federation.
The property taxed by the tax authorities includes the private property of citizens:
- vehicles;
- plots of land;
- real estate.
They are paid either at the place of residence or at the place of the actual location of the taxable object.
Example: if a person lives in Moscow, but is registered in the city of St. Petersburg, then the tax is calculated by the St. Petersburg inspectorate.
Important! The deadline for payment of property tax arrears is December 1. The tax administration from the relevant authority is recognized as the basis for payment. Notifications are sent from the beginning of April to the end of November, i.e. one month (30 calendar days) before the due date. It is easy to track the status of the account in the public portal of the tax office, or on the "State Services".
Who does not pay property tax for individuals - beneficiaries
The rates are approved according to the rates set in regulatory documents, which are developed by representatives of municipalities. A complete list of rates by year is presented on the FTS website in the section with reference information. You must select the type of duty, period and region (the code is already in the system), click "find", and the form will be filled in automatically. In addition to the amount, the website contains a document on the basis of which the payment is made.
For example: in St. Petersburg and Moscow, a system is used that is calculated in relation to the cadastral value of objects subject to taxation.
People rates should not exceed:
- 1% - for real estate, facilities under construction, garages, parking spaces, buildings with a total area of less than 50 m2;
- 2% - for property in accordance with clause 7 of Art. 378.2 of the Tax Code of the Russian Federation + objects with a price below 300 million rubles;
- 0.5% - for other objects.
The benefits do not apply to facilities under construction and property that are more expensive than RUB 300 million.
Important! The deduction is granted at choice from each taxable type of property owned by the person.
For example, if pensioner Ivanova OV has 2 apartments, 3 garages and a room in a communal apartment, then she has the right to demand payment from only one apartment, one garage and a room.
Since persons are of a local type, regional authorities have the right to independently establish additional types of benefits. There are no such additional benefits in Moscow.
In order for a citizen to be able to receive the due deduction, you need:
- fill out the 3-NDFL form;
- get 2-NDFL from the accounting department;
- attach Required documents and copies of payment documents;
- submit these documents to the tax authority at the place of registration.
Benefits for military personnel
To provide benefits, you need to send a personal military ID or ID to the tax office, and in case of absence - a certificate from the institution in which the corresponding rank and position are spelled out.
Disability benefits
The following benefits apply to people with different disabilities:
- incentives for payments to the tax inspectorate for persons with disabilities of the 2nd and 1st groups, and for persons with disabilities from childhood;
- the possibility of refusing to pay for the use of transport in the case of a specially equipped car;
- reduction of the tax on land plots by 10 thousand rubles. according to clause 5 of Art. 391 of the Tax Code of the Russian Federation for 10 thousand rubles.
Tax incentives for disabled people of 3 groups
Such citizens have their own privileges: this is the absence of a fee when registering an individual entrepreneur, and the opportunity not to pay duties when using a small car, and benefits when receiving medical care. However, the personal income tax benefit for a disabled person of the 3rd group of a general disease is not provided for by law.
Benefits for large families
Unfortunately, according to the RF Tax Code, benefits for families with many children are not provided at the state level. However, they are subject to deductions in accordance with paragraphs. 3,4,5 and 6 tbsp. 403 of the Tax Code of the Russian Federation.
For example, 20 m2 for an apartment and 40 m2 for a house is the size of the tax deduction.
Benefits for organizations and individual entrepreneurs
As for organizations and individual entrepreneurs, their property is non-taxable if it is part of fixed assets in accordance with Art. 374 of the Tax Code of the Russian Federation. This OS must:
- be used for production, lease;
- be used for more than 1 year;
- not be sold for the purpose of generating income.
Note! In this case, the OS can bring income to the owner.
According to Art. 381 of the Tax Code of the Russian Federation, benefits are established for organizations:
- included in the free trade zone;
- religious organizations;
- bodies of the judicial and executive systems;
- law firms;
- lawyers;
- prosthetic and orthopedic companies;
- IT companies.
Movable property registered after 01.01.2013 is preferential.
To qualify for its benefit, an organization must prepare a tax return.
Changes to the Tax Return
Earlier, the declaration of the KND 1152026 required 2010257 property tax exemption decryption. According to this code, benefits were assigned in accordance with paragraph 25 of Art. 381 of the Tax Code of the Russian Federation. In the reporting for the 1st quarter of 2018 given code no need to apply. Now line 160 from section 2 is filled in as follows:
- the first cells contain the code 2012000;
- after "/" the number, paragraph and subparagraph of the article of the regional law providing for the privilege is indicated from right to left.
A sample of filling is presented on the FTS website.
List of tax-free citizens
- disabled people: 1st and 2nd gr. (adults), 1st, 2nd and 3rd gr. - childhood;
- Heroes of Russia and the USSR, and persons who received the Order of Glory of the 3rd degree;
- participants of the Second World War and other veterans;
- military personnel who have served for more than 20 years;
- members of military families in case of loss of their breadwinner;
- pensioners;
- persons who have been exposed to radiation;
- citizens who are professionally engaged in creative work, having facilities equipped for professional activities and the organization of all kinds of exhibitions;
- persons with land plots buildings with an area of less than 50 m2.
Important! If the owner of the apartment is not a beneficiary, but, for example, his family member lives with him - a pensioner or a disabled person of the 1st group, the privilege for this owner is not provided. Only in one case, the payment is made: if the person is both the beneficiary and the owner of the apartment.
Thus, property taxes are provided to various categories of Russians. To provide an individual with benefits, he must submit the necessary to the Tax Office.
* Tariffs are valid as of 09.07.2018.
The Tax Code was amended on tax benefits for individuals: transport, land and property. Under the new procedure, there is no need to collect documents to confirm the benefits - the tax office will check everything itself. But this does not mean that beneficiaries do not need to do anything at all.
Whom does it concern?
This applies to the owners of some taxable property: apartments, shares in real estate, rooms, houses, cars and land plots... Many of them have benefits that help reduce or avoid paying taxes.
Benefits are given to pensioners, veterans, disabled people, owners of premises from a special list, large families. And also to truck drivers who pay contributions to the Platon system.
There are also benefits in regions and municipalities. Local laws are passed for them. For example, according to the tax code, a large family there may not be a benefit, but it does exist in your region.
How do I get a benefit?
You do not need to receive the benefit separately - it is either allowed or not. But you need to declare the benefit if the tax authorities are not aware of it. The tax office will check the documents, take into account the privilege and calculate the tax correctly. In the notification for the payment of tax on an apartment or car, they will indicate the amount less - you will get savings.
How did you need to declare benefits earlier?
Now the situation with the confirmation of benefits is the following. If a person has a benefit, he / she submits supporting documents along with the application for the benefit. Typically, the tax office asks to send them by April 1 of the next year.
This is not a duty, but a right. The benefit does not need to be declared or confirmed at all. But if the tax authorities have doubts or do not have enough data for verification, they will not be given the privilege. Then the tax will be calculated on general conditions- now the tax office has no obligation to check something additionally.
As it is now?
From January 1, 2018, property owners may not confirm benefits, collect or send to tax certificate, checks and statements. This rule will work already when calculating taxes for 2017.
The tax office itself will check whether the driver pays contributions to "Platon", whether the owner of the apartment has the necessary status and what category the premises belong to. Previously, inspectors did not have to check anything and ask for confirmation from other departments. From January 1, 2018, they will be required.
If there is no answer or the benefit is not confirmed, the taxpayer will be informed about this immediately. Then he still has to confirm the privilege with his documents.
If I have a benefit, can I now do nothing at all?
No, well, an application must be submitted. Only the confirmation of benefits was canceled, but the applications were not canceled. There is a separate statement for each tax.
Do I need to do something now?
Now you need to pay taxes for 2016. They have already been charged, and the notifications have been sent to taxpayers. Someone has already received receipts, someone will receive them soon. The deadline for paying taxes is December 1.
For 2017, taxes will be charged in 2018. By that time, the new rules on benefits will be in effect. The application can be sent by mail or through your personal account without supporting documents.
Indicate in the application the correct address and telephone number for communication. If the tax office has any questions, you will be contacted.
I do not trust the tax authorities and their audits. What if they decide that I am not entitled to the benefit and will not take it into account?
You can send your documents just in case - this is not prohibited.
Do you know what property tax benefits (for transport tax, land tax and property tax of individuals) operate in your region, municipality? Where can you get comprehensive information on this issue?
You can also learn about the provision of property tax benefits from the tax notice or use the service “ Personal Area taxpayer for individuals ". To receive registration card and access to this service, the taxpayer must personally contact any inspection of the Federal Tax Service of Russia with an identity document.
What else?
It turns out that you don't have to go far for the answer. There is a special electronic service on the website of the Federal Tax Service of Russia. It is called "Reference information on rates and benefits for property taxes." With its help, you can learn online everything about the regulatory legal acts that establish payment deadlines, tax rates and benefits.
Taxpayers should remember that the procedure for granting benefits is declarative in nature. This means that you must independently submit to tax office, at the place of registration of the object of taxation (land, transport, real estate), a statement and documents confirming the right to a benefit.
Then the recalculation of the specified taxes will be made, but not more than for the previous three years.
For example, retirees receiving pensions in accordance with pension legislation Russian Federation are exempt from property tax for individuals. In order to receive a benefit on this tax, citizens upon retirement must apply to the tax office with a pension certificate and a corresponding statement. Find out the address tax authority you can use the service "Address and payment details of your inspection".
In the future, if the taxpayer does not change his place of residence, the submission of such an application is not required again.
With regard to land tax, in some cases, the exemption must be confirmed annually. For example, if disability is confirmed annually in accordance with the re-examination procedure, it is also necessary to submit an application to the tax authority annually with a new supporting document.
Car owners are known to be obliged to pay transport tax.
It is calculated on the basis of information provided by the traffic police.
Transport tax is not levied if the vehicle is deregistered with the registration authorities; or if the car is on the wanted list, provided that the fact of the car theft is confirmed by the original certificate of theft issued by the authorities of the Ministry of Internal Affairs of Russia.
Therefore, having sold your car, you should not forget to promptly remove it from the registration record with the traffic police.
In Russia, in accordance with the law, citizens of certain categories can receive tax benefits in relation to the private property of individuals.
The tax is calculated depending on the cadastral, and not the inventory value of the property.
The legislative framework
A description of this tax, as well as the benefits entailed in connection with its payment, can be found in Federal law No. 2003-1 "On taxes on property of individuals"(9.12.1991), which by now already includes a number of amendments and changes. Also, in sufficient detail, the information necessary for owners is contained in the Tax Code of the Russian Federation (Articles 399-409): about payers, objects of taxation, tax rates, benefits, the procedure for determining property tax and its payment, etc.
Property tax is calculated individuals at the inspection at the location of the owned objects, after which the owner is sent tax notice, which indicates the amount and data of the tax calculation.
Now the owners get tax notice uniform form, which reflects data on transport, land taxes and property tax of individuals.
In the line corresponding to property tax, you can see data on the year of calculation, taxable property and its location, the size of the tax base, rate, share in law, benefits and the total amount of tax. Information about the property owned by citizens is contained in the bodies of Rosreestr.
This type of tax applies to the following property: apartments or rooms, houses, garage, summer cottages, and other buildings. The tax is calculated on shared ownership with the participation of the above objects.
Until 2016, the tax base in order to calculate the tax on their property to individuals was inventory value taxable objects as of the beginning (January 1) of each year. You can find out the inventory value of the property for the period before January 1, 2013 at the BTI branches (a corresponding certificate is issued). The information presented on the website of the Federal Tax Service of Russia will help to find out the tax arrears.
In some cases, there is recalculation of property tax citizens for previous years in the direction of increasing the amount. This is due to an increase in the inventory value of real estate objects and late submission necessary information from BTI. It should be noted that recalculation is allowed no more than three years in advance.
If you need to calculate the tax in relation to shared ownership, then each proportionate share of it is taken from a certain citizen (determined by multiplying the inventory value of the object by the corresponding share). The tax on common joint property is divided equally among all owners.
Situations are not uncommon when citizens were not notified of the need to pay tax government bodies on time with appropriate notifications. Then they are obliged to make the payment no more than three years preceding the receipt of the notice from the tax office. For overpaid tax to owners can be carried out refund according to established order.
Tax rates
Tax rates on property of individuals are approved by local governments, and regional laws, if it comes about Moscow and St. Petersburg.
At the same time, the rates cannot be higher than the limits set at the federal level. The FTS website will allow you to familiarize yourself with local tax rates in more detail by referring to the relevant section.
On determination of the tax rate of the considered type is influenced by such factors as the inventory value and the very number of objects belonging to one owner. In the latter case, the calculation is based on the total value of the property.
To determine the tax rate applicable to a specific property or objects, you need to find out about them total inventory value, which will also be multiplied by the deflator coefficient, which is 1,425 .
For 2019, the calculation of property tax was applied reduction factor 0.4 with the exception of real estate objects related to trade, Catering and consumer services.
Starting from 2015, in some constituent entities of the Russian Federation, this tax of citizens is calculated on cadastral value objects. Gradually, until 2019, it is planned to calculate the tax base based on the cadastral value already in all regions without exception. You can find out this value in the authorities and on the Rosreestr website. It is also permissible to dispute the size of the property's value if the owner does not agree with him.
If the tax is calculated at the cadastral value, then the following are provided tax deductions in relation to various residential objects: rooms - 10 sq. m .; apartments - 20 sq. m .; houses - 50 sq. m.
In addition, the authorities of cities such as Moscow, St. Petersburg and Sevastopol have the right to increase the size of tax deductions.
With a negative value of the tax base, it is taken equal to zero for the convenience of calculating the amounts that will need to be paid to citizens in order to comply with tax laws.
Property tax at cadastral value assumes a three-tiered rate:
- 0.1% - with regards to residential buildings and other premises for living, garages, parking spaces, as well as objects that have not yet been completed;
- 0.5% - for all other objects;
- 2% - for luxury expensive real estate, the cadastral price of which is more than 300 million rubles, as well as shopping centers.
At the same time, regional authorities can reduce the rate to 0 or raise it to 0.3%.
In order to avoid a sharp jump in the tax burden in the regions until 2019, a rule will be applied according to which the tax will grow annually by no more than 20%, after which such a coefficient will be canceled.
Tax terms and periods
Property tax is charged to citizens every year and the basis for certain values is data on the value of real estate, taking into account the coefficient, which is called a deflator to take into account inflationary trends in the economy. Tax payment must be made not later than December 1 of the year that follows the year the tax was calculated.
Per late payment penalties may be charged in the amount of arrears. For non-payment of tax, a citizen can be fined, subject to confiscation of property, and also in some cases - brought to criminal liability.
Period property tax for which property tax is paid is determined from the time of its acquisition:
- If the object was owned for a whole year, then the same period is taken as the basis.
- If the property is owned for less than a year, the tax is paid from the month of registration of the property right.
- Upon receipt of the inheritance - from the month of its opening.
- If the property was recently built, then the tax must be paid from the beginning of the year, which is counted for the year of construction.
- In the event of the sale, destruction or destruction of property, tax collection ceases from the beginning of the month in which the property no longer belongs to the owner or has ceased to exist.
Who is entitled to tax incentives and how much
Tax benefits for this tax are subject to detailed regulation using article 407 of the Tax Code of the Russian Federation.
Tax exemption is due the following categories of citizens:
Objects of preferential taxation can act:
- apartment or room in an apartment;
- special premises or structures used for creative activities;
- utility structure or structure less than 50 sq. m on land plots for personal subsidiary, dacha farming, truck farming, horticulture or individual housing construction;
- garage or parking space.
Privileges provided for the entire amount of tax levied on the property that is owned. Also, it should not be used by the owner in business activities.
To exercise your right to a personal property tax credit, you must submit the following to any tax authority the documents: relevant application, passport, pension certificate, title documents for property, technical or cadastral passport of the object.
However, if statement to receive a benefit was issued by a citizen before December 31, 2014, you do not need to reapply. If a citizen was not able to use his right to benefits in time, then he has the right to apply to the tax office with a request to recalculate the amount of tax and return the overpaid Money(no more than three years).
If a citizen who is entitled to tax benefits has several objects of taxation, then the benefits are provided for an object of one type to choose from. Until November 1 of the year that will be tax period the application of the privilege, beneficiaries provide a notification of the selected objects of taxation for the appointment of tax privileges on the property of individuals. If the corresponding notification is not provided in time, the tax credit will be assigned to one object of each type for which the tax amount will be maximum.
V Tax Code there are a number of benefits for retirees... This category of citizens can receive benefits (exemption from tax) in relation to the following objects of taxation:
The right to a benefit is given to pensioners in relation to one of the objects in each category, for example, if a citizen owns an apartment, a summer residence and a garage, then he is completely exempt from paying property tax. persons. If a citizen has two houses, then in relation to one of them, he will have to pay tax.
However, there are cases where retirees are required to pay taxes to the state:
- If the value of the real estate object exceeds 300 million rubles;
- The property on which there could be a tax exemption is used in business activities.
With regard to land plots, tax benefits for pensioners are established by the authorities of each separate region, in order to obtain detailed information you need to contact the territorial office of the Federal Tax Service.
Local authorities also have the right to determine additional categories of beneficiary citizens, for example,.
Actual changes in the calculation of property tax are presented in the following video:
What to do if you find incorrect information in the received notification, we told you.
What if the benefit is not reflected in the notice?
Individual entrepreneurship benefits
Application of the simplified tax system, PSN, UTII individual entrepreneurs provides for their exemption from the obligation to pay property tax of individuals (only in relation to property used for entrepreneurial activity).An exception is objects included in the List of Real Estate Objects (for example, administrative and business centers, shopping centers (complexes) and premises in them, non-residential premises- offices, restaurants, shops).
If the entrepreneur's property is included in the List, then a tax notification is sent to the owner for the payment of property tax for individuals.
Payment property taxes carried out by tax authorities based on tax rates, tax incentives and tax base, determined at the regional and municipal levels.
If the object on which the tax is charged is not named in the List, this object appears in the notification, you may have forgotten to submit an application to the tax authority for the application of the privilege.
Benefits for retirees
The tax authority is not entitled to grant exemptions for transport tax, land tax, property tax of individuals solely on the basis of information about age.Benefits are declarative in nature, as a result of which it is necessary to submit a taxpayer's application to the Federal Tax Service Inspectorate, which indicates the basis for granting benefits.
Apply
An application for a benefit without visiting an inspection can be submitted:- Through the "Personal account of the taxpayer for individuals";
- In writing - by sending a letter to the inspection at the location of the object;
- Through the MFC, with which the tax authority has entered into an agreement on the possibility of providing the corresponding service.
The Inspectorate, to which the application for granting a tax benefit on property taxes is submitted, verifies that there are no grounds that impede the consideration of the application on its merits.
Such grounds include:
- presentation of documents in an unreadable form and (or) with non-compliance with the requirements for their registration (filling);
- failure to submit documents confirming the authority of the person to act as a representative of the taxpayer, if the application is submitted by the representative of the taxpayer;
- submission of documents containing inaccurate information (for example, the TIN used in the documents does not correspond to the information available to the tax authority regarding the taxpayer).
If the taxpayer does not agree with the refusal to consider his application, he can appeal in the prescribed manner such refusal to a higher official of the tax authority or in court.
Incentive and tax rate
It may happen that the applied exemption did not affect the property tax rateA similar situation may arise if the real estate tax is calculated based on the total inventory value, at which tax rate determined by the sum of the inventory value of all objects on the territory municipality(cities, villages, townships, villages, etc.).
In order to clearly understand how tax is charged based on the inventory value in the presence of benefits, let's take an example:
Conditions:Pensioner Petrova owns two apartments and a residential building in the city of Zaozersk. The inventory value of the first apartment is 340,000 rubles. The inventory value of the second is 270,000 rubles. The inventory value of the residential building is 650,000 rubles.
The Zaozersk City Duma determined the rates for property tax of individuals based on the total inventory value - if the threshold of 1 million rubles is exceeded, the most high rate — 1,02%.
Determine the rate:
340,000 270,000 650,000 = 1,260,000 rubles.
Thus, the total inventory value exceeds 1 million rubles, when calculating tax, a maximum rate of 1.02% is applied
We calculate the tax:
A tax exemption benefit applies to one property of each type. If there are several objects of the same type, by default the exemption is applied to the object with the highest calculated amount.
Thus, the following calculation is obtained:
apartment 1: 340,000 * 1.02% = 3468 - 3468 (the benefit applied) = 0 rubles.
apartment 2: 270,000 * 1.02% = 2,754 rubles.
residential building 1: 650,000 * 1.02% = 6,630 - 6,630 (a benefit applied) = 0 rubles.
Total payable - RUB 2754
Property tax deduction
Property tax deduction calculated on the basis of the cadastral value is applied to the following taxable items:- rooms, parts of an apartment ( the tax base decreases by the value of the cadastral value of 10 sq. m total area rooms, parts of an apartment);
- apartments, parts of a residential building (the tax base is reduced by the cadastral value of 20 square meters of the total area of an apartment, part of a residential building);
- a residential building (the tax base is reduced by the cadastral value of 50 square meters of the total area of a residential building);
- a single real estate complex (which includes at least one residential building - the tax base is reduced by one million rubles).