How to calculate cadastral tax. We study what changes have occurred in property tax Annual tax on an apartment owned
Since 2016, Russians have had to get used to the amendments to the Tax Code of the Russian Federation. According to articles 399-409, the changes will affect individuals who own real estate.
Now the tax real estate calculated in a new way, and the list of objects subject to taxes will increase.
All real estate taxes in 2019 - types of real estate of individuals subject to taxes
Chapter 32 of the Tax Code of the Russian Federation replaced earlier current law RF dated December 9, 1991 No. 2003-I. The amendments primarily affected the objects of taxation. In accordance with Article 400, an individual who has the right to property is obliged to pay tax.
Previously included in the list of taxation:
- House.
- Flat.
- A room in a shared apartment.
- Garage.
Now to this list, according to Article 401, is added:
- Car place.
- Several buildings that are combined technologically and physically in a document defining your ownership (Art. 133.1 Civil Code RF), that is, the Unified Real Estate Complex.
- Unfinished.
- Dachas and other structures, buildings located on the land.
Note that the tax base for calculating the tax is also changing. The cadastral value of your property will be taken into account. These data can be obtained from the real estate cadastre upon written application. Specialists are obliged to give you the necessary information within 5 working days.
If you are not satisfied with the specified cadastral value, you can change it by contacting the cadastral commission or in court.
Under the new laws there are now three interest rates on property: 0.1, 2 and 0.5 .
They will be applied in the following cases:
- If you are entitled to the objects of taxation listed in Article 401.
- If you are legally able to dispose of: office buildings, shopping centers, catering and consumer services. In addition, there will also be an increased tax rate on property, the cadastral value of which is more than 300 million rubles.
- If you are the owner of other objects of taxation (clause 3, article 406).
The rate for objects of taxation, depending on their inventory value, installed the following:
- 0.1%. At a cost of up to 300 thousand rubles.
- From 0.1 to 0.3%. If the cost is 300-500 thousand rubles.
- From 0.3 to 2%. When the cost is above 500 thousand rubles.
How to calculate property tax in 2019 - an example of calculating property tax 2019
Here is an example of calculating property tax.
What needs to be done?
- Calculate the square footage of the property to be taxed. For example, the tax-free part for a house is 50 sq.m., for an apartment - 20 sq.m., and for a room - 10 sq.m. That is, you should deduct the non-taxable part from the property area. For example, the area of the apartment is 54 sq.m. With a deduction, the area will be 34 sq.m.
- Determine how much it will cost according to cadastral plans for 1 sq.m. real estate. For example, the cadastral value of 4 million rubles. we will divide by total area– 54 sq.m. Total we get - 74074.074 rubles.
- Calculate tax base. In our case, the tax is charged on 34 sq.m. We multiply the resulting cost of 1 sq.m. real estate at 34 and get 2,518,519 rubles.
- We define interest rate. In this case, it is 0.1%.
- Calculate the tax amount. The amount received in paragraph 3 should be multiplied by the interest rate. Total we get: 2519 rubles.
- From 2015 to 2017, according to Article 408, there were various reduction coefficients for tax. The tax was calculated according to the following formula:
- 2017:(2519 rubles - 83.33 rubles) x 0.6 + 83.33 rubles. = 1544 rubles.
Note that the tax is paid annually by October 1st. Tax authorities sent a notification.
The main change in the calculation of real estate tax in 2019 will be the abolition of the reduction coefficients applied in previous years. Thus, the calculation of the tax will take place on the full cadastral value of the property.
It is necessary to make a reservation that the tax calculation based on the cadastral value will be carried out in those regions where such a value is established and the start date for tax calculation based on the cadastral value is approved.
Real estate tax benefits in 2019 - how will pensioners, the disabled, large families pay property tax?
In accordance with Article 407, the following may not pay for one property:
- Pensioners.
- Disabled since childhood or those whose group 1 and 2.
- Veterans, participants of the civil or Great Patriotic War.
- Military personnel with over 20 years of service.
- Relatives of servicemen who have lost their breadwinner.
- People exposed to radiation due to the Chernobyl disaster or due to an accident at the Mayak plant.
- Citizens who served in Afghanistan or participated in special risk units.
From January 01, 2015, the tax on property of individuals in Moscow is determined by the inspectorates of the Federal Tax Service of Russia based on the cadastral value of the relevant real estate. What formula is used to calculate it in 2017 for 2016? More on this in our consultation.
New Approach
The tax on property of individuals in Moscow for 2016 has its own calculation features. First, we recall that the tax authorities themselves calculate its value, and then the final amount payable is sent as part of a consolidated notification.
Secondly, 2016 is the second tax period in terms of the tax under consideration, when Moscow conducts the calculation of property tax on the basis of cadastral valuation metropolitan real estate.
On the territory of Moscow, the cadastral value of objects capital construction approved by the Decree of the same name of the Government of the capital dated November 21, 2014 No. 688-PP (as amended by resolutions dated December 09, 2014 No. 747-PP, dated December 26, 2016 No. 937-PP and dated September 28, 2017 No. 725-PP).
According to the law, in 2017 Moscow establishes the basis for calculating property tax for each object as its value according to the cadastre. And she, in turn, is given in the One state register real estate (EGRN) as of January 01 (in our case, 2016, which acts tax period). Art. 403 tax code RF.
The cadastral value of the object is established according to the rules of the legislation on appraisal activity. And in particular, the Law of July 29, 1998 No. 135-FZ<Об оценочной деятельности в РФ˃.
Based on Article 408 of the Tax Code of the Russian Federation, the amount of tax for the first 4 tax periods from the start of applying the cadastral value to the base in the region is calculated taking into account special reduction factors.
Personal property tax from 2017. Tax payers are individuals who have the right to own property recognized as an object of taxation in accordance with Article 401 of the Tax Code of the Russian Federation:
- House;
- Residential premises (apartment, room);
- Garage, parking place;
- Single real estate complex;
- Object of construction in progress;
- Other buildings, structure, structure, premises.
If a residential building is located on a land plot for conducting personal subsidiary, dacha farming, gardening, gardening, individual housing construction, then it refers to residential buildings. Property that is part of the common property in an apartment building is not subject to taxation.
When owning property by several individuals, each of them is recognized separately, and pays tax in proportion to their share. The tax is paid according to the notification sent. The notice is also sent to minors who own real estate, it is paid by guardians or parents until the age of majority.
The tax is calculated on the cadastral value of the object, which takes into account such factors as: location, area, year of construction, and so on.
Since 2017, the fee is related to local taxes and can increase or decrease from federal rates. Payment due by December 1st. Penalty is accrued from December 2
Calculating the taxes of individuals on their own can be quite difficult, but to understand: we find out the cadastral value of our object from reliable sources of the official website, for example, the Rosreestr website, we find out the percentage of the tax rate from representatives of the local municipality and calculate the corresponding depreciation (calculation of this indicator is done by a specialist using the formula ). The calculation procedure and formula are given in article 408 of the Tax Code of the Russian Federation. But there are quite a few specialists who can correctly assess the cadastral value (this is in case you want to make such an assessment yourself, to challenge the accrual at the tax office), some questions on challenging can also be found on the Rosreestr website.
When calculating the tax based on the cadastral value, it is provided for its reduction by:
10 sq.m. , for a room, (if you are its owner, 10 sq.m. is not taxed)
20 sq.m., for an apartment,
50 sq.m., for residential buildings.
This deduction is provided for one of the selected objects of each type by the taxpayer himself, does not depend on the number of owners and whether the owners have benefits.
If the taxpayer has not notified the tax authorities in writing of his choice, then automatically the choice will be based on a larger amount of the accrued tax.
According to the Law in Moscow, the cadastral value can be reviewed every two years. The first one was approved on January 1, 2017. The next one will be approved in 2019.
TAX RATE Depends on the cadastral value, for example in Moscow |
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---|---|---|
* | Up to 10 million rubles | 0.1% |
* | From 10 to 20 million rubles | 0.15% |
* | From 20 to 50 million rubles | 0.2% |
* | From 50 to 300 million rubles | 0.3% |
* | For garages and parking spaces | 0.1% |
* | For unfinished houses | 0.3% |
* | For real estate objects more than 300 million rubles, non-residential premises in office and shopping centers | 2% |
* | For other real estate | 0.5% |
These rates apply only for the city of Moscow. Other regions need to be looked at separately.
For tax periods, a reduction factor is applied
- In 2015, the coefficient is 0.2 to the amount of tax charged on all objects.
- In 2016, the coefficient is 0.4.
- In 2017, the coefficient is 0.6.
- In 2018, the coefficient is 0.8.
- Since 2019, the reduction factor has not been applied.
Tax credit (do not pay tax) if you:
- Retiree;
- The total duration of military service is 20 years or more;
- Disabled person of group I or II, or disabled since childhood;
- Family member of a serviceman who has lost a breadwinner;
- Spouse or father (mother) of a military or civil servant who died in the line of duty;
- Belong to another of the 15 preferential categories (Article 407 of the Tax Code of the Russian Federation)
You can use the benefit:
- One apartment or room;
- One residential building;
- One garage or parking space.
The benefit can be used for each object, but taxes must be paid for the second of each object.
All citizens also have a privilege for one household building on a summer cottage with an area of \u200b\u200bno more than 50 sq.m. (barn, change house, etc.).
The exemption cannot be applied to real estate:
- used in business activities;
- worth more than 300 million rubles.
To receive a benefit, if you have not received it before, you must write an application to any tax office and provide documents for the right to benefits.
If you have not received a tax notice on property, you must independently contact the inspection. If you miss the payment deadline on December 1, due to the lack of receipt of a tax notice, you need to contact the inspectorate, but they usually do not recognize the mistake and you will have to pay penalties. If this is done intentionally, a penalty for late payment of tax will be charged and a penalty for failure to provide relevant information in the amount of 20% of the unpaid tax amount will be charged.
Turning to us for advice or practical assistance in calculations, you get comprehensive information, time savings, and other important answers to questions regarding taxation and benefits. We are waiting for you in any of our offices. We will help you calculate all the taxes of individuals that you have to pay, but we also calculate the deductions due, which can significantly reduce the tax.
The procedure, rates and terms for paying real estate tax in Moscow, Moscow Region for 2019-2020 are established by the Law of the City of Moscow dated November 19, 2014 N 51 "On the tax on property of individuals", published on the official website of the Moscow City Duma http:/ /www.duma.mos.ru (as amended in 2020).
The procedure and terms for paying property tax in Moscow
In accordance with the new procedure in force since 2016, in Moscow and the Moscow Region, the calculation of property tax is carried out on the basis of the cadastral value. This tax payment procedure applies to the following property:
- House;
- living quarters (apartment, room);
- garage, parking place;
- a single real estate complex;
- construction in progress;
- other building, structure, structure, premises.
Note, that residential buildings located on land plots provided for personal subsidiary, dacha farming, gardening, gardening, individual housing construction, belong to residential buildings.
Property that is part of the common property of an apartment building is not subject to taxation.
The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer by the tax authority. At the same time, sending a tax notice is allowed for no more than 3 tax periods preceding the calendar year of its sending.
Deadline for paying real estate tax in Moscow
H The tax is payable no later than December 1 of the year following the expired tax period. That is, the property tax for 2018 must be paid before December 1, 2019, for 2019 - before December 1, 2020. , and for 2020 - until December 1, 2021.
The deadline for paying real estate tax in Moscow in 2020 is December 01, 2020.
In case of violation of the established payment deadline, the tax authority accrues penalties.
Property tax rates in Moscow
The rates of the tax on the property of individuals in the city of Moscow are set differentially depending on the value of the object of taxation and are in relation to dwellings, dwellings, unified immovable complexes, which include at least one residential building (residential house), as well as in relation to household buildings or structures, the area of \u200b\u200beach of which does not exceed 50 square meters and which are located on land plots provided for maintaining a personal subsidiary, country house economy, gardening, gardening or individual housing construction, in the following sizes:
For other real estate, tax rates as a percentage of the cadastral value of taxable objects are established in Moscow in the following amounts (based on the cadastral value of the taxable object):
Item number |
Object of taxation |
Tax rate ((in % of the cadastral value) |
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for 2015-2016 |
for 2017 |
for 2018-2019 |
for 2020 |
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Objects of construction in progress, if the intended purpose of such objects is a residential building |
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Garages and parking spaces |
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Objects of taxation included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation, in relation to the objects of taxation provided for in paragraph 2 of paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation |
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Objects of taxation, the cadastral value of each of which exceeds 300 million rubles. |
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Other objects of taxation |
Tax rates are the same as in most cities of the Moscow region.
Tax calculation procedure
The amount of tax is calculated from the cadastral value established on January 1 of the current tax period in proportion to the period of ownership.
When calculating the tax based on the cadastral value, tax deductions (decrease in the cadastral value) are provided for the amount of the cadastral value:
- 10 sq.m. regarding the room
- 20 sq.m. regarding the apartment
- 50 sq. m. in relation to a residential building.
- 1 million rubles - in relation to a single real estate complex with a residential building.
If, when applying tax deductions, the tax base takes a negative value, for the purpose of calculating the tax, such a tax base is assumed to be zero.
Correction factors
Due to the fact that the amount of tax calculated from the cadastral value, as a rule, is significantly higher than that calculated from the inventory value, correction factors have been established that are used when calculating the tax amount:
- 0.2 - when calculating the tax for 2015;
- 0.4 - when calculating the tax for 2016;
- 0.6 - when calculating the tax for 2017;
- 0.8 - when calculating the tax for 2018
Starting from 2019, the adjustment factor does not apply.
In this case, the amount of tax is calculated according to the formula:
H \u003d (H1 - H2) x K + H2, where
- H - the amount of tax payable;
- H1 - the amount of tax calculated from the cadastral value without taking into account the correction factor;
- H2 - the amount of tax calculated on the basis of the corresponding inventory value of the object of taxation;
- K - correction factor.
Calculation example
Calculate the amount of tax on an apartment with a total area of 70 sq. m., located in Moscow near the metro station Prospekt Mira with a cadastral value of 6 million rubles. The amount of tax for 2014, calculated on the basis of the inventory value, is 950 rubles.
For reference. You can find out the cadastral value of an apartment (residential building) on the website of Rosreestr (https://rosreestr.ru/wps/portal/online_request), and then independently use a calculator to calculate the amount of property tax.
1. So, the tax deduction is 20 sq.m., that is, the tax base is equal to:
6,000,000 / 70 sq.m. * 20 sq.m. = 1,714,285.71 rubles.
2. The tax rate for this apartment is 0.1%.
(6,000,000 - 1,714,285.71) * 0.1% = 4,285.71 rubles.
3. We apply the formula for calculating the tax, taking into account the correction factor:
H \u003d (H1 - H2) x K + H2
The amount of tax payable for 2015 = (4,285.71-950)*0.2+950 = 1,617.14 rubles.
The amount of tax payable for 2016 = (4,285.71 -950) * 0.4 + 950 = 2284.28 rubles.
The amount of tax payable for 2017 = (4,285.71 -950) * 0.6 + 950 = 2951.42 rubles.
The amount of tax payable for 2018 = (4,285.71 -950) * 0.8 + 950 = 3,618.56 rubles.
The amount of tax payable for 2019 and subsequent years = 4,285.71 rubles.
Property tax benefits in Moscow
Property tax benefits are available to the categories of citizens listed in the Tax Code of the Russian Federation (federal benefits). These include:
- Heroes of the Soviet Union and Heroes of the Russian Federation;
- disabled people of I and II disability groups;
- participants of the Great Patriotic War;
- combat veterans;
- Chernobyl victims;
- old-age pensioners and others.
For a complete list of property tax beneficiaries, see the article at the link.
New. If the previous legislation provided for a complete tax exemption for all types of objects for the privileged category of persons, then from 2016 the exemption is granted at the choice of the taxpayer for one object of the same type: 1) an apartment, a room; 2) residential building; 3) specially equipped creative workshops, studios, studios; 4) garage or parking space, etc.
For example, if a pensioner owns an apartment, a room, a residential building and a garage, then he is entitled to a benefit: for one object of his choice - an apartment or a room (since the indicated housing is included in one type of objects), residential building and garage.
Local Benefits
1. In Moscow, federal beneficiaries are additionally provided with tax exemption in respect of one garage or parking space if:
- during the tax period they did not use the right to a benefit on the basis of Art. 407 of the Tax Code of the Russian Federation in relation to these objects;
- the area of the garage or parking place does not exceed 25 sq. m;
- the facility is located in a building included in the list, determined in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, subject to the conditions of par. 2 p. 10 Art. 378.2 of the Tax Code of the Russian Federation.
2. Taxpayers (with the exception of federal beneficiaries) pay tax in respect of one garage or parking space specified in paragraph 1 in the following amounts:
- 8.3% of the amount of tax calculated for 2015;
- 7.7% of the amount of tax calculated for 2016;
- 7.1% of the tax amount calculated for 2017;
- 6.7% of the amount of tax calculated for 2018 and subsequent tax periods.
The tax benefits provided for in paragraphs 1, 2 are granted in respect of one garage or parking space with the maximum calculated amount of tax, regardless of the number of grounds for applying tax benefits.
Additional benefits for the payment of property tax for families with many children, low-income citizens, orphans at the local level in Moscow have not been established.
To receive benefits, you must submit a written application (you can download the application form for benefits) to the tax authority before November 1 of the year that is the tax period, and documents confirming the right to the benefit.
Prepared by "Personal rights.ru"