What is the property tax on the cadastral value for the company and individual entrepreneur? How do organizations calculate property tax.
Property tax on 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 bid
Payers of property tax calculated at the cadastral value are individuals and legal entities, in whose ownership, according to 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 ownership rights, but also other rights (ownership, disposal, use, etc.).
The tax rate is determined by the regional tax authorities. At the national level, the maximum bar is fixed - 2% for 2018 and subsequent years.
Taxpayer Benefits
Property tax incentives calculated from the cadastral value are aimed at reducing the amount of payments and exempting taxpayers from paying them.
- veterans
- disabled people of I and II groups,
- disabled children
- liquidators of the Chernobyl accident,
- citizens affected by the Chernobyl accident,
- the families of the dead soldiers
- pensioners.
Attention! Individuals who own farm buildings with an area of \u200b\u200bnot more than 50 sq. M, located in areas under private house, gardening and gardening are exempt from tax.
An important rule of using benefits is that it is provided only for 1 object of each type of real estate. For example, if you own 2 apartments, then the privilege will apply only to one of them (at the choice of the owner).
How is tax calculated?
The basis for calculating property tax is the cadastral value. It is established by the constituent entity of the Russian Federation on the basis of Federal Law No. 135 “On Valuation Activities”.
Valuation periods for real estate:
- 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 property owner, but of the territorial tax service. Nevertheless, knowledge of the calculation procedure will allow you to pre-imagine how much will be paid to the regional budget.
Tax \u003d (Н1 * SK - Н2 * SI) * К + Н2 * SI, where
- H1 - cadastral value of the object,
- SK - inventory rate,
- H2 - inventory value,
- SI - inventory rate,
- K is the reduction coefficient (set by the subject of the Russian Federation).
The main calculation rule is to correctly indicate the cadastral value of the property.
Dispute Methods
Incorrect determination or deliberate overstatement of the cadastral value of a property leads to an unreasonable increase in the amount of tax.
There are 2 ways to challenge the results of a cadastral valuation:
- sending a statement of claim to a court,
- appeal to the commission of the territorial office of Rosreestr.
- Remember that every taxpayer has the right to accurate and correct tax calculation.
How to find out the cadastral value online?
You can find out the cadastral value of a property in the registry office, on the official website of Rosreestr or on the KTOTAM.PRO service. Users are guaranteed the accuracy of all the information provided.
Among the advantages of using the service:
- quick results
- convenient interface
- official information from Rosreestr,
- the ability to print information through your personal account,
- sMS informing service.
Attention! To find out the cadastral value without leaving your home, just specify the address of the property or its cadastral number.
In 2018, most companies will calculate the property tax at the cadastral value. A similar calculation procedure with formulas and examples was given 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 the cadastral value in 2018
The obligation to pay property tax lies with both legal entities and individuals. But we’ll talk about organizations today.
In 2018, organizations with property that are recognized as taxable entities act as taxpayers.
Attention! For Russian companies, all property, both movable and immovable, which is listed in their account on account 01 “Fixed Assets” will be subject to taxation.
Keep in mind that property does not have to be owned by the company. Here are the options:
- possession by proxy;
- received for temporary use;
- is part of a joint venture;
- 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 at the UST are also exempt from tax.
What property is taxed by inventory
In 2018, it is necessary to pay tax at the cadastral value for the property specified in Art. 378.2 of the Tax Code. It includes:
- business, administrative and shopping centers and premises equivalent to them;
- non-residential fund, which by its design can serve as an office or retail and household premises;
- any premises owned by a foreign company that does not have a permanent establishment in the Russian Federation;
- Residential premises not included in account 01 of accounting.
Cadastral value property tax return: sample
The estimated period for the payment of property tax at its cadastral value is a quarter. At the end of the quarter, companies pay tax and submit advance payments to the Federal Tax Service, and a tax return at the end of the year.
In 2018, submit a declaration in the form approved by the order of the Federal Tax Service of 03.31.17 No. MMV-7-21 / [email protected] In one declaration, reflect the tax on both the cadastral value and the book value.
Cadastral value tax rate for property in 2018
Property taxes are classified as local taxes. The rate on it is set by local (regional) authorities.
Attention!The tax rate on property tax at its cadastral value cannot be higher than that approved by the Tax Code. In 2018, the maximum property tax rate is 2% of its cadastral value.
Thus, in 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 region has not established the practice of paying advance payments on property tax at its cadastral value, then tax calculation is very simple. You need to multiply the value of the property on 01/01/2018 by the tax rate applicable 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 consider the calculation of property tax at the cadastral value in 2018 using real examples.
Example of calculating property tax at cadastral value in 2018
LLC Limma owns a small business center, included in the list of objects whose tax is taken at the cadastral value. To calculate property tax, we have the following data:
- As of January 1, 2018, the cadastral value of a business center is set at 10 500 000 rubles;
- The property tax rate in the region is maximum - 2%
Calculation of property tax at the cadastral value in 2018, if it is owned not from the beginning of the year
If your organization does not own the property at the beginning of the year, then the coefficient of ownership will have to be taken into account when calculating the tax on the cadastral value. It is equal to:
Important! A month can be taken for a full one only when the property is acquired (transferred into ownership) by the enterprise from the 1st to the 15th day. If later, then such a month is discarded, and the calculation is already from the 1st of the next.
The same principle applies if a company sells or transfers property. If the sale was from the 1st to the 15th day, then the month is no longer counted. If after 15, then it is considered.
Example
The cadastral value of the construction is 15,000,000 rubles. Limma LLC acquired real estate 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 (coefficient of ownership of property) \u003d 50,000 rubles
For the 2nd quarter of 2018: 15,000,000 / 4 * 2% \u003d 75,000 rubles
The tax on the apartment at the cadastral value without fail began to be calculated starting from January 1, 2015.
Until 2015, property tax was calculated on the basis of the inventory value of property owned by a citizen. Not all regions of the Russian Federation were affected by innovations, but only a part of them. According to the Federal Tax Service, in 2017, 72 regions out of 85 will calculate property tax at the cadastral value. In other regions of the Russian Federation, this payment will be calculated on the basis of the inventory value. A full transition to the calculation of tax on cadastral value is planned to be completed before 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);
- Single immovable complex (buildings, structures, pipelines, power lines, railways, etc.);
- Object under construction (unfinished);
- Other buildings, structures, structures.
Who pays property tax
- Individuals (citizens);
- Individual entrepreneurs in special modes (USN, UTII, PSN, ESHN) - in respect of property not used by them in entrepreneurial activity, as well as IP on DOS in respect of any property owned by the entrepreneur on the basis of ownership.
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The procedure for calculating property tax
The property tax on individuals is calculated directly by the tax authority and is sent to citizens and individual entrepreneurs in the form of tax notifications.
If a citizen and an individual entrepreneur does not have a “Taxpayer Personal Account” (hereinafter “LKN”), a notification will be sent to him by mail in paper form. If an individual has registered and gained access to the “LCN”, a notification by default will be sent to him in electronic form and will be reflected only in the “LCN”. In order to receive notifications, as before, in paper form, a citizen must write a statement and indicate that he asks to send him notifications for payment not in the LCN, but by mail in paper form.
The procedure for calculating tax on 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 order, based on the inventory value.
You can find out in what order 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:
In the event that a tax notice has not arrived, the citizen is obliged to independently contact the tax authority and report on the objects of taxation available to him.
How property tax is calculated at the cadastral value
The calculation of property tax in the new order 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 on the basis of 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 immovable complex.
When calculating the tax, the total area is reduced by the specified tax deduction.
Share in property
When the property is in common 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 size of the tax rate is set by each region independently and is reflected in the corresponding legal act. You can find out the size of the property tax rate in your region on the website of the Federal Tax Service, referring to the section “Reference information on property tax rates and benefits”.
On average, tax rates should not exceed the following values:
- 0,1% . This rate applies to apartments, rooms, country houses and country houses, unfinished buildings, utility rooms located in summer cottages (SNT, DNT, LPH) with an area of \u200b\u200bnot more than 50 square meters. m. Also, garages and parking spaces are subject to a 0.1% rate.
- 2% . The highest tax rate 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 catering facilities and facilities.
- 0,5% . The indicated rate is subject to other property.
It should be noted that the laws of local authorities tax rates can be either reduced to zero (from 0.1% to 0%), and increased, a maximum of three times. Regional authorities may also set differentiated rates, depending on the type and location of the property.
Tax benefits
In addition to the tax deductions used in calculating the tax, various benefits are provided for property tax, which partially or completely exempt a citizen from paying tax. All benefits can be divided into two groups: federal (operating throughout the territory of the Russian Federation) and local (operating in the territory of a particular municipality).
Federal benefits
The following are exempted completely from 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;
- Persons with disabilities of the first two groups of disability, including people with disabilities from childhood;
- Participants of the Second World War;
- Affected by the Chernobyl accident and the accident at the Mayak production association;
- Military pensioners whose total service life is 20 years or more;
- Citizens participating in the testing of nuclear and thermonuclear weapons;
- Family members of military personnel who have lost the bread-winner;
- 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, exemptions from taxation of poor citizens, orphans, etc.
It is worth noting that regional authorities in rare cases establish additional benefits for residents of their region.
Please note that property tax benefits do not depend on the procedure for calculating it 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 a one-room apartment in Moscow worth 5,658,000 rubles. The total area of \u200b\u200bhousing is 40 square meters. m
We calculate the cost of square. m
1 sq. m is equal 141 450 rubles:
5 658 000: 40
We calculate the amount of tax deduction
The tax deduction is equal to 2 829 000 rub .:
20 sq. m. x 141,450
Tax payable 2 829 rub.
(5,658,000 - 2,829,000) x 0.1%
Example No. 2. One apartment, joint property of the spouses
Spouses Vasilyeva acquired joint ownership of an apartment with a total area of \u200b\u200b98 square meters. m. Cadastral value of housing is 8 570 000 rubles.
We calculate the cost per square meter
1 sq. m is equal 87,449 rubles:
8 570 000: 98
We calculate the amount of tax deduction
The tax deduction, both in joint and in shared ownership, is provided as a whole for the entire facility.
Thus, the deduction amount will be 1 748 980 rub.:
20 sq. M.x 87,449
We calculate the amount of tax payable
Tax payable 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 place
Selivanov V.S. owns the following property:
- 2-room apartment of 68 square meters. m. with a cadastral value of 3,487,000 rubles;
- 3-room apartment of 85 sq. M. m. with a cadastral value of 6,890,000 rubles;
- Country house, an area of \u200b\u200b175 square meters. m. with a cadastral value of 9,780,000 rubles;
- Garage, an area of \u200b\u200b20 square meters. m., the cadastral value of which is 850,000 rubles .;
- Car space, an area of \u200b\u200b10 square meters. m. the cadastral value of which is 550,000 rubles.
Flats
When calculating the tax for apartments, Selivanov will be able to apply a tax deduction only for one apartment at his discretion. If Selivanov does not submit a statement with the choice of an apartment for which the deduction will be applied, the tax authority will apply the deduction for the apartment with the highest tax to be paid.
We calculate the cost of 1 square. m .:
1 sq. m. in a 2-room apartment is 57,279.4 rubles
1 sq. m. in a 3-room apartment is 81 059 RUB
Thus, it is more profitable for Selivanov to apply a deduction for a 3-room apartment.
We calculate the cost of deduction for a 3-room apartment
The tax deduction will be 1 621 180 rub .:
20 sq. m.x 81 059
In relation to a 2-room apartment, Selivanov’s tax will be calculated for the entire housing area.
Calculates the tax amount for 2 apartments
The tax for a 2-room apartment is 3 487 rub.:
3,487,000 x 0.1%
The tax for a 3-room apartment is 5 268, 82 rubles:
(6,890,000 - 1,621,180) x 0.1%
Total property tax on two apartments will total RUB 8,755.82
Country house
In respect of a country house, Selivanov may apply a deduction of 50 sq. M. m
1 sq. m is equal RUB 55,885.7:
9 780 000: 175
The tax deduction will be 2 794 285 rubles:
55 885.7 x 50
Calculate the amount of tax
Property tax in respect of a country house will be 6 985.7 rubles:
(9,780,000 - 2,794,285) x 0.1%
Garage and parking place
There is no tax deduction for a garage and parking space. Thus, the tax will be calculated based on the total area of \u200b\u200beach of these objects
We calculate the tax payable:
The property tax for the garage will be 850 rubles:
850,000 x 0.1%
Property tax in respect of a car 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 place) in total 17 141.5 rub.
Example No. 4. Two apartments, the owner is a pensioner
Kirillov M.A. is a pensioner and owns 2 apartments:
- 1-room area of \u200b\u200b34 square meters. m. with a cadastral value of 1,750,800 rubles;
- 3-room apartment of 70 square meters. m. with a cadastral value of 4,982,000 rubles.
As a pensioner, Kirillov has the right to choose one of the properties belonging to him, in respect of which he can use the privilege granted to pensioners in the form of full tax exemption. Kirillov most profitable to apply the exemption in relation to a 3-room apartment. And for a 1-room apartment, he can take advantage of a tax deduction of 20 square meters. m
Thus, he will pay tax on only one apartment.
We calculate the cost per square meter in a 1-room apartment
The cost of 1 square. m will be 51 494 rub.:
The amount of tax deduction will be RUB 1,029,880
20 sq. m.x 51 494
The amount of tax payable will be 721 rub.:
(1,750,800 - 1,029,880) x 0.1%
Example No. 5. Share ownership
Stroganov A.P. and Belsky A.V. own a flat with a total area of \u200b\u200b100 square meters. 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 square. m is 98 503 rubles:
9 850 300: 100
We calculate the amount of tax deduction
The deduction for an apartment is 1 970 060 rub.:
98 503 x 20
We calculate the amount of tax for each of the equity owners
The amount of tax payable for A. Stroganov will make 1 970, 06 rub.:
(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 cadastral value has turned out more than on inventory
If the tax on cadastral value is more than it was before (in previous years, when it was calculated by the inventory value), then the calculation is carried out according to another formula:
Tax payable \u003d (Tax calculated at cadastral value - Tax calculated at inventory value) x Decreasing coefficient + Tax calculated at inventory value
Reduction factor
When calculating the tax on the cadastral value, the first four years (starting from 2015) are provided for by applying a reduction coefficient. In 2017, the reduction factor is 0,6 .
Example No. 6.
Rogov S.A. owns an apartment with a total area of \u200b\u200b50 square meters. m., the cadastral value of which is 3,540,000 rubles.
The subject of the Russian Federation in which Rogov’s apartment is located has switched to a new tax payment procedure since 2017. In 2016, property tax was calculated on the basis of the inventory value and was equal to 2,800 rubles.
Since when calculating on the basis of the cadastral value, the tax amount is much higher than when calculating on the basis of the inventory value, the calculation will be made according to the formula:
Tax payable \u003d (Tax calculated at cadastral value - Tax calculated at inventory value) x Decreasing coefficient + Tax calculated at inventory value
Reflect the calculation in the table:
Total Rogov A.P. in 2017 it will be necessary to pay tax in the amount of 3 948 rub.
In 2018, tax calculation for 2017 will be made taking into account the decreasing coefficient 0,8 , and in 2019 the tax will be calculated based on the full price of the apartment.
If the ownership of the property arose in the middle of the year
If the ownership of an apartment, house or other property has arisen during the year, the tax is calculated taking into account the coefficient, defined as the ratio of the full month of ownership of the property to the number of months in the year.
Moreover, if the right of ownership arose before the 15th day of the month or expired after the 15th day, the month is taken for settlement as a full one. If, on the contrary, the right of ownership arose after the 15th day or expired before the 15th day, this month is not taken into account in the calculations.
Example No. 7.
Belov E.V. registered the apartment on May 13, 2016. The cadastral value of housing amounted to 4,852,000 rubles., Total area - 42 sq.m.
We calculate the cost of 1 square. m
1 sq. m is equal 115 524 rub.:
4 852 000: 42
Calculate the amount of tax deduction
The tax deduction is equal to RUB 2 310 480:
115 524 x 20
Since the ownership of the apartment arose before May 15, May is taken for 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 a full 8 months of owning an apartment) is RUB 1,694.3 .:
(4 852 000 - 2 310 480) x 0.1% x 8: 12
Example No. 8. The right of ownership arose after the 15th
Elistratov V.V. He issued an apartment on September 25, 2016 with a cadastral value of 6 321 600 rubles. The total area of \u200b\u200bhousing was 70 square meters. m
We calculate the cost of 1 square. m
1 sq. m is equal 90 308 rubles:
6 321 600: 70
Calculate the amount of tax deduction
The tax deduction is equal to 1 806 160 rub.:
90 308 x 20
We calculate the number of full months of ownership of property
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) is 1 129 rub .:
(6 321 600 - 1 806 160) x 0.1% x 3: 12
In 2015, changes were made to the procedure for calculating property tax on individuals. It is paid by the owners of residential buildings and apartments to the budget of the municipality at the location of the facility. Read more about how to correctly calculate the tax on cadastral value, read on.
Essence
Cadastral value is the estimated cost of housing, which is calculated by independent appraisers. The data obtained is entered into the real estate cadastre. Revaluation is carried out at least once every 3 years, at most 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 from which is close to the market. The more expensive the property will be valued, the greater the amount of tax will have to pay 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 sends a notice to the place of residence of the owner of the property. Since 2015, the calculation is based on the cadastral (market) value of the object. Entities that did not have time to approve the appraised value of objects and submit a legal act before December 31, 2015 will have to calculate the amount of the fee based on the inventory value. A full transition to the new costing scheme will be made until 2020.
Objects of taxation:
- residential houses, premises;
- buildings with an area of \u200b\u200bup to 49.99 square meters. 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 property.
Algorithm
The new cadastral value tax is calculated using the following formula:
Нк \u003d (Cadastral value - Deduction) x Share x Rate.
The amount of the fee is calculated differently:
None \u003d Invent. Cost x Share x Bet.
In the case of objects that were sold or purchased during the reporting period, the calculated tax amount is adjusted by a special coefficient. It is determined by the ratio of months of ownership of property to the number of calendar months in a year. If the purchase and sale transaction was completed on April 15, then for the seller the basis 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 over 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 collection amount calculated at the inventory value. The table below provides examples of the calculation of property tax in the form of an apartment.
Initial data | Example No. 1 | Example No. 2 |
Cadastral value, million rubles | ||
Area, m | ||
The amount of tax in 2014, rubles. | ||
Deduction (20 sq. M) | 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%) |
The amount of tax, RUB | 11005 ((15668 - 9840) x 0.2 + 9840)) |
Examples of tax calculation clearly show how the exemption is applied.
Bets
The amount of tax payable to the budget directly depends on the estimated value of the object. The table below shows tax rates.
Cadastral value (million rubles) | |
Residential buildings | |
Construction in progress | |
Other objects |
Property related to an apartment building is not subject to taxation.
How to find out the cadastral value of a property? You can make a request to the bodies of the Federal State Registration Service or look at the official website of Rosreestr in the section "Electronic Services".
Deductions
The tax base is calculated for each object minus the cost of a certain amount of space.
Privileges
There is a list of citizens who do not pay cadastral value tax. These include:
- pensioners;
- representatives of creative professions;
- invalids of I and II groups;
- owners of outbuildings with an area of \u200b\u200bup to 49.99 square meters. m located on land provided for personal farming, gardening, individual construction.
The exemption does not apply to objects used in entrepreneurial activity, and to apartments that are privately owned.
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, judging by the documents, are sold for 1 million rubles. There are few people willing to pay large amounts of tax to the state. Reducing the value of the object allowed to achieve the goal. In order to break this vicious circle, in 2014, amendments were made to the Tax Code. The new tax on the sold property of individuals is calculated at the higher of the contract price or cadastral value adjusted by a decreasing coefficient of 0.7. This value is equal to the income from the sale of the object.
Example 1
In 2015, real estate was sold at a bargain 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 transaction was completed in 2015, the fee will be paid based on the contract price. It does not matter on what basis the property was received.
Amendments to the law
The cadastral value tax on the sale of property applies to property acquired in 2016. The basis for the transfer of ownership does not matter. A taxpayer can buy, inherit or donate, build a property. The countdown starts from the date of making entries in the state registry. For objects purchased before 01/01/2016, the old tax calculation procedure applies.
Example 2
The ownership of the apartment was obtained by the owner in 2016. A few months later, he decided to sell it. The estimated value of the facility is 4.5 million rubles, and the adjusted one is 3.15 million rubles.
Option 1. The transaction price is 4.9 million rubles. Since the contractual value is more than the cadastral value, it will be accepted for tax calculation.
Option 2. The contract price of the transaction is 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 contractual.
Share
If the taxpayer owns only a part of the property, then the calculation will be carried out according to this algorithm:
- The tax amount is calculated according to the standard scheme, taking into account the deduction provided.
- The calculated value is divided by the area of \u200b\u200bthe apartment to determine the cadastral valuation 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 purchased in the middle of the tax period.
This taxation practice is valid all over the world, but in European countries tax rates are higher. In France, property tax accounts for 50% of local budget revenues, in the US - 70%, in the UK - all 100%. The previously existing tax 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 inform the IFTS on the availability of the object. Copies of ownership documents must be attached to the application and submitted to the IFTS by December 31 of next year. For example, if an apartment was purchased in 2015, then the deadline for submitting reports is 12/31/16. Until 10/18/16, notifications of the amount of payment were also sent electronically to the “Personal Account” on the website of the Federal Tax Service.
The timing
Property tax must be paid by December 1 in all regions of Russia. In case of violation of the deadlines, the payer faces a fine in the amount of 20% of the amount of the fee, as well as a penalty fee at 1/300 of the Bank of Russia rate. So failure to receive a notification does not exempt from tax evasion.
Electronic payments
You can pay the tax on cadastral value through the service on the website of the Federal Tax Service. To do this, you need to fill in the details (full name, taxpayer identification number) in a special form, indicate the type of tax, location of the property and the amount of payment.
The service will generate a receipt, which can be paid at the bank branch. You can also directly select one of the credit organizations on the website and go to the bank's website for payment.
Overvaluation
The determination of property tax at the cadastral value will lead to an increase in payments. The valuation of property is often higher than even the market price. Lawyers recommend that you go to court and challenge the expert assessment. Most of all, owners of elite apartments who inherited property suffer most from the new tax calculation rules.
Cadastral value tax on a three-room "stalin" area of \u200b\u200b65 square meters. m by 2020 will grow to 50 thousand rubles. Expert assessment was carried out 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 raising the tax base. It is not surprising that there were only 7.6 thousand people who wanted to challenge it in 2015. By court decision, the assessment was reduced by 40-70%.
Litigation
Five years from the date the data are entered into the state registry are allotted to challenge the cost. The first step is to write a statement to the commission at the territorial administration of Rosreestr. The basis for its submission may be:
- inaccuracy of information about the object;
- incorrect determination of market value.
A month is allocated for consideration of the application. In case of rejection, you should contact the court. First you need to prepare a statement of claim and indicate the specific requirement: to establish the market value for the object or to change the cadastral valuation in connection with the identification of false data. In any case, the court will not consider the commission’s decision.
If the cadastral value is still changed down, then the recount 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 valuation. It is also advisable to independently authorities on the decision of the court or the commission and provide supporting documents. Another question…
... is it appropriate to dispute?
Property tax at the cadastral value is now calculated in the capital region in the following ratio: 0.3% of the value of the plot and 0.1-0.3% of the value of the premises. Before going to court, you need to make sure that the amount of the fee is really overpriced.
How to find out the cadastral value of a property? The first step is to contact the Federal Cadastral Chamber, get a certificate and passport. In parallel, you need to order from a professional to determine market value. The document must be accompanied by a positive opinion from the SRO, which states that the report submitted is in accordance with the law. If the cadastral value of the cadastral number is at least 30% higher, you can go to court.
The defendant should indicate the Federal Cadastral Chamber. The statement of appraiser, conclusion of SRO should be attached to the application. The most difficult part is to prove the violation of the applicant’s rights. This may be the difference in the amount of the tax paid.
If the difference in the calculations is less than 30%, then a forensic examination will be appointed to determine the price. Therefore, you should determine in advance the circle of companies that you can offer in the proceedings. If a positive decision is made, it will be possible to reduce the fee 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.
Conclusion of SRO - 20 thousand rubles.
Forensic examination - 80 thousand rubles.
Lawyer services - at least 70 thousand rubles.
State duty - 6.5 thousand rubles. (including transportation 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 the money yourself. That is, it makes sense to reduce the cadastral value if it approaches 45 million rubles. and most likely overpriced 2 times. In this case, the process will pay off in a few years.
Land tax on cadastral value in 2016
The fee is paid by persons owning plots of ownership for permanent or lifetime use. The tax amount is calculated according to this algorithm:
Зн \u003d Кс x УД x Ст x Кв, where:
- Ks - cadastral value of the plot.
- UD - a share in the ownership of the site.
- St - tax rate.
- Kv - coefficient of ownership of the plot (applied in the year of purchase or sale of the property).
Consider an example. Suppose a citizen owns a plot in the capital, the cadastral value of which leaves 2,400 thousand rubles. A tax rate of 0.3% is provided for such an object. The amount of the fee payable is: 2400 x 0.3: 100 \u003d 7.2 thousand rubles.
Suppose a taxpayer owned an object only 3 months a year. Then the amount of the fee would be calculated differently:
2400 x 0.3 / 100 x (3: 12) \u003d 1.8 thousand rubles.
The amount of the fee payable to the budget is calculated by the Federal Tax Service. A notification is sent to individuals at the place of residence, which contains information about the amount of the fee and the timing of its payment. If the taxpayer has not received a notice, he is obliged to independently inform the Federal Tax Service about the availability of the land and provide documents on the right of ownership.
From January 1, 2015 property tax has changed dramatically in Russia. A whole new chapter has been introduced in the Tax Code on a new tax on apartments, rooms, cottages, mansions, creative workshops, and even “unfinished buildings”. In this case, the rules for calculating tax are changed. Now it will be calculated not from the usual inventory, but from the mysterious cadastral valueas close as possible to market values. And the more expensive an apartment or other property is now valued, the more the new tax will be. How to calculate apartment tax?
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Different regions will switch to the new taxation system as the new cadastral valuation of buildings is ready. Gradually, until 2019 in the Russian regions will be abolished the current tax, calculated from the traditional inventory value. Since 2015 the new tax will be paid by residents of the first 28 regions, which include the capital and the region. The first payers will receive taxpayers in the spring of 2016 and must pay them no later than October. For the whole 5 years, it is allowed to use a previously recorded inventory valuation.
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 Okrug, Vladimir, Magadan, Moscow, Ivanovo, Nizhny Novgorod, Novgorod, Novosibirsk, Pskov, Ryazan, Samara, Penza Sakhalin, Tver, Yaroslavl regions, Trans-Baikal Territory, Tatarstan, Khanty-Mansi Autonomous Okrug-Yugra, Yamalo-Nenets Autonomous Okrug and Moscow.
What objects does the tax affect?
A new tax will be charged on the following properties:
- apartment;
- room in a communal apartment;
- garage;
- car place;
- premises used for placement of creative workshops, studios, ateliers, private museums, libraries, galleries, in them;
- as well as outbuildings, with a total area of \u200b\u200bnot more than 50 sq.m., which are located on land plots, on personal farms, in summer cottages, as well as on lands intended for residential construction.
As for ordinary cottages, they are not directly listed in the list of taxable objects. However, the list has 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 the knowledge of the cadastral value is necessary for calculating the tax. It changes over time. The state cadastral assessment should be carried out no more than once every 3 years. For both capitals: Moscow, St. Petersburg, as well as Sevastopol, the frequency of assessment is reduced to 2 years. Therefore, more often the size of the tax base cannot be changed.
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 become cheaper. 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 a court or a commission to resolve cadastral disputes in the house itself.
How to find out the cadastral value for tax calculation?
You can on the website Rosreestra, however, this service is still in test mode and not all objects are in it. On the Rosreestra website, you need to open the services tab and follow the drop-down link Help information on real estate. A questionnaire will open on the property, in which you must enter at least the address of the property or its cadastral number. After entering the data, click the Generate request button. The search results will open, in which you need to click again on the property address. Information about the object will be opened along with the cadastral value.
If it is not indicated on this site, you can see it in the cadastral passport of your property. If the passport was obtained before 2012, then the value columns may not be there at all. In this case, you need to send a request to Rosreestr.
Obtaining information from the Rosreestr is a taxable procedure. If the request is sent to Rosreestr in electronic form, the state duty will be equal to 150 rubles. In the cadastral chamber a certificate will be issued free of charge. The 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 file an application with the territorial BTI to call the technician. The specialist will issue the registration certificate and cadastral plan, and in the valuation report will record the result of the assessment. Further, the property owner can order an extract from the valuation report.
New tax beneficiaries
The state also took care of the poor. A list of preferential categories is published in the Tax Code - these are citizens who are absolutely exempt from tax on 1 of any object in the property: rooms, houses, apartments, garages, parking lots, creative workshops. These are pensioners, Heroes of the Soviet Union, war veterans, disabled people of I, II groups, 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 the benefit. For the rest of the facilities you have to pay in full. Such a measure has been taken so that wealthy relatives do not abuse the relationship and do not transfer taxable property to beneficiaries.
Also, tax deductions are provided for each object. For example, 10sq.m. for a room, 20sq.m. for an apartment, 50sq.m. for a residential building. But if the room in the communal apartment is less than 10 square meters, then you will not have to pay tax on it. A tax deduction is also provided for only 1 property from a list of several. The taxpayer must choose which object the privilege will be granted, otherwise the tax service will do it for him.
Local authorities received the right at their discretion to change the benefits with the size of deductions and even categories of beneficiaries. For example, in the Yamal-Nenets Autonomous District, local authorities increased the deduction for residential buildings to 75 sq.m. In another region, large families were considered as beneficiaries.
3-level tax rate
A 3-level tax rate has been introduced on property. Coefficient 0,1% of the cadastral value will be applied to residential buildings and other residential premises, garages, parking lots, unfinished buildings. 0,5% - for other objects, and 2% - for elite expensive real estate, which is estimated at cadastral value more than 300 million rubles and shopping centers. At the same time, the regions got the right to reduce the rate to 0 or, conversely, increase it to 0.3%.
Until the beginning of 2019, in order to avoid a sharp jump in tax in the regions, one more coefficient will be applied, according to which the tax will grow annually by no more than 20%. Since 2019 this ratio will be canceled.
Tax calculation examples
How to calculate apartment tax at the cadastral value? For example, consider a 1-room apartment of 35 sq.m. which is owned solely by one owner and is his only property in possession.
Assume that the cadastral value of 1sq.m. in this apartment is 180,000 rubles. From 35 sq.m. Apartments must deduct a tax deduction of 20sq.m .. The remaining 15sq.m. have a cadastral value of 180,000 multiplied by 15 sq.m. - 2 700 000 rubles. Applying a 0.1% rate we get a tax amount of 2,700 rubles annually. Whereas before a taxpayer paid 1,000 rubles for his apartment, now the amount of his payment is growing significantly.
If the taxpayer owns only a share in real estate, the calculation is performed as follows:
- The taxable area of \u200b\u200bthe 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 determine the tax base: for this we multiply the cost of 1 sq.m. 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.
A little differently, the tax will be calculated for the company occupying part of the building. A company that owns part of a commercial office center considers the property tax base in any case based on the total cost of the entire building. To do this, you need to calculate how much of its premises occupy the total area of \u200b\u200ball real estate.
If an apartment or other property is purchased in the middle of the tax period, the calculation is carried out for the full months that the property is owned by this taxpayer. The month of purchase or month of sale is also considered full and paid in accordance with all rates.
According to the legislator, this practice is fair and ensures the growth of revenues to the budget of municipalities who receive property taxes. This taxation practice is accepted worldwide. In France, property taxes account for almost 51% of revenues in local budgets, the United States - 71%, in the UK and Ireland, Australia - this is the only income item of municipalities. The old tax provided income to the local budget by only 20%. In exchange, local authorities get the opportunity to build new parking lots, interchanges, kindergartens, playgrounds.