Real estate tax rate. How tax on the property of individuals is calculated. Additional Moscow Benefits

Today we have to find out what real estate tax in Moscow is. The thing is that this feature Interested in many taxpayers. In particular, those who have some real estate ownership. Pay specified tax is necessary and ordinary individuals and organizations. But what will have to learn about this payment? What orders of payment take place in Russia in 2016? It was in this period that new real estate tax estimates began to operate in the country. All principles applied in relation to residents of Moscow and the region are usually relevant for other regions of Russia. Therefore, real estate tax is paid everywhere approximately by similar rules. The difference is only about beneficiaries, as well as in the amounts put to pay. What is called new real estate tax? What features will have to pay attention to not arrears formed, and also have no problems with the law? How can I pay tax on property in a particular case? All this will be told further.

Tax Definition

First you have to understand what real estate tax is. In Moscow or in any other area is not so important. Everywhere there are the same rules and definitions of certain tax fees.

Real estate tax is called property tax. As a rule, it is paid for the residential and non-residential real estate, which is owned by a citizen or organization. Separate payment is charged for the car. It is called transport tax. And this is despite the fact that the car is considered to be the property.

Real estate tax in Moscow and other cities is charged for:

apartments;
commercial real estate that makes profit;
rooms;
cottages;
at home;
shares in the listed real estate;
other residential buildings.

That is why it is worth allocating payments for the usual (residential) and commercial (non-residential) real estate. The principles of tax accrual approximately the same. Only now many do not know what to expect from the listed payments. Indeed, in 2016, as already mentioned, absolutely new rules for calculating taxes on property begin to operate.

Who pays

The next question that interests many are who is the payer of the specified payment. Answer it is not as hard as it seems. The fact is that real estate tax in Moscow must pay:

adult citizens who have property in property;
organizations;
entrepreneurs;
minors with property in relation to real estate.

Separate attention has to be given to the last component. After all, children are not taxpayers. They don't have own incomenor other sources of earnings. They are also not able to fulfill certain operations with finance. But at the same time, their property is available. In Russia, there is a rule - there is a real estate, there is a payment. What if in Moscow payer is a minor? And in general, when a similar situation consists in any city.

The thing is that the real estate tax individuals In Moscow and other regions of Russia, parents pay up to 18 years old, the child must make payments for the ownership of children. This rule has been valid for many years, but not everyone knows about it. Therefore, they should not be neglected. After all, if the payment is delayed, not only debt arise, but also additional costs. On the tax daily accrued penalties. They only increase the payment. You can also pay a fine of 20 to 40% of total amount Tax, put to pay. Such a rule is valid throughout the country.

Payment period for individuals

What else is important to know? For example, extremely important information may be data on the payment of the specified tax. Recently, new rules and orders in relation to the specified payment began to operate in Russia.

How long is it required to pay real estate tax? 2016 is a period of change. And during this period will have to pay off debt until December 1. Previously, property taxes could be paid until February 1 of the following year.

It is worth paying attention to the fact that changes regarding the maximum moment of transfer of funds by individuals for property are not the only innovations. Until 1.12.2016 All Russians (not only Muscovites) must pay 3 taxes:

property;
transport;
land.

Terms for organizations

By the way, the property tax will be paid on other principles. Usually we are talking about the recovery for commercial real estate. Companies it is in the property, it makes a profit and ensures the performance of the organization. The tax on non-residential real estate in Moscow and other regions of the country is paid not until December 1, as in the case of individuals.

On the this moment Pay for property is required no later than March 30, which follows the estimated period. That is, the company pays in 2016 for the property that she had in the property in 2015. This period remained unchanged compared to the past years. But the order of calculating the tax has changed somewhat. Moreover, individuals and legal ones. So what should be preparing to the population? How to pay in Moscow? And on the usual property of individuals? How can you calculate the amount put to pay? What changes are the population waiting?

Notifications

For example, it is necessary to pay attention to the fact that all taxpayers will face new rules for notification of upcoming payments. What is it about?

New tax Real estate in Moscow is not only calculated according to the new rules. Notifications for taxpayers may no longer come to the mail. After all, since 2016, all citizens, as well as managers of organizations, will receive receipts in several ways. What exactly?

The right to independently appeal to the tax authorities is preserved. This measure is usually used when the receipt for a long time does not come to the home address. The mailing should be made no later than 30 days (month) to the maximum date of payment.

The second option is to receive payments by mail. The receipt is sent or at the place of registration of a citizen, or at the place of registration of the organization. IN lately In Moscow and other cities, people began to complain about the fact that there are still no payments.

The last method of notification is just an innovation. To learn that it is required to pay a tax on commercial real estate in Moscow and other cities, as well as the property tax of individuals is proposed through the use of the Gos Service portal. If a citizen has an activated profile on the site, you do not need to wait for notifications by mail. It will simply do not come.

Thus, the right to receive a receipt in paper It remains only in those who or reported their desire in tax organization in advance, or does not have an account on the portal "State Service".

New rules calculation

The calculation of real estate tax in Moscow, as in other cities, will change in 2016. Citizens who have already received payments began to complain about too high tax payments. The thing is that it is quite a normal phenomenon. After all, now taxes on property will be calculated somewhat differently. Changes relate to both residential and non-residential real estate. That is, organizations and individuals can expect increased taxes.

Why? The point is that since 2016, the tax base will be the cadastral value of real estate. The state will evaluate the entire real estate, will make data on the cost of Rosreestr. Next, depending on it, one or another tax will be assigned.

They say that residents of Moscow who live in small one-bedroom apartments Nothing to worry. And organizations operating in small offices too. Taxes will grow greatly for large real estate inhabitants. For "small-sized" innovations are not too serious.

The exact amount of real estate tax in Moscow cannot be called. After all, it all depends on the cadastral value of the property. It will depend on:

housing type ("Secondary" or "Novostroy");
the age of the building;
real estate dimensions;
region of residence;
the number of owners;
the area of \u200b\u200bfinding real estate.

Accordingly, it becomes very problematic to produce upcoming payments. Before you know more detailed information About how you can find out the approximate amount of the tax, it is recommended to understand several more nuances. For example, who is a beneficiary among individuals and organizations. Not all real estate objects in Moscow are taxed on commercial real estate. And not all taxpayers should pay the specified fee for their property.

Beneficiaries among individuals

First of all, it is necessary to pay attention to real estate tax for individuals. The thing is that citizens not in all cases in Moscow list the property for their own property. cash. In some situations, people are laid or discounts, or complete exemption from this kind of penalties.

In Moscow, as a rule, does not have place. According to established laws, people who have reached the retirement age (working or unemployed are not so important) may not pay the property tax. It is not charged for:

apartments;
rooms;
residential buildings;
garages or places for the car;
non-residential premises that a citizen uses as libraries, museums, workshops;
economic buildings not exceeding 50 square meters.

It is worth paying attention to the fact that the benefits are provided only for each property object only 1 time. The pensioner will have to declare the tax authorities about their rights. Or will have to pay property tax in Moscow for general rules.

Also among the beneficiaries allocate large families. The question of how exactly they is to pay for the property is solved individually. Under certain circumstances, citizens can completely free from tax payments.

Disabled people too freed from payment property taxes. Especially when it comes to serious health damage. As practice shows, people with disabilities 1 and 2 groups or receive a discount on payment, or completely exempt from the payment of tax.

Commerce benefits

But that's not all. A new real estate tax in Moscow, as already mentioned, touched not only individuals and their residential property. Non-profit real estate is also subject to payments accrued under the new rules. IN this case The cadastral value of the property will be taken into account. But some types of commercial (non-residential) real estate refers to preferential categories. What is it about?

Partially pay tax can organizations:

medical;
educational;
scientific.

It is also worth noting that the following categories of commercial real estate in 2016 are not taxable (not only in Moscow, but also in other cities too):

organization of religious type;
"state employees";
objects and real estate of cultural nature;
defense facilities;
automobile companies;
companies working with disabled people (where these citizens work);
metropolitan;
urban transport.

There are no more beneficiaries. What else should the population of tax fees for the property of physical and legal entities In 2016?

Property benefits

For example, that during the calculations of new tax payments, certain preferential conditions will be used. They apply to all citizens and organizations. What exactly are we talking about?

It has already been said that the amount of real estate tax in Moscow (and in all Russia) now depends on the cadastral value of the property. But under certain conditions, certain deductions are made to individuals and legal entities. They reduce the tax base for some sizes.

The decrease in cadastral value is allowed to all residents of Moscow. But, again, the relation of each type of property of benefits is provided only once. That is, if there are several apartments in the property, the discount is laid only on one of them. Or her citizen himself chooses, or tax authorities make the appropriate deduction from real estate with large square and cost. What are the "bonuses" for real estate tax in Moscow? Benefits and deductions are as follows:

apartments - Reduction on cadastral value 20 "squares";
rooms - 10 square meters. m.;
houses of residential type - 50 square meters. m.

That is, if the apartment initially had an area of \u200b\u200b50 square meters, we will only pay for 30. This benefit allows you to somewhat smoothed the changes in tax payments.

Calculation order

Now you can think about how to correct real estate tax on the example of Moscow and the Moscow region. In fact, everything is not as hard as it seems. The calculation of real estate tax in Moscow and other cities will be made according to the same principles.

How exactly? There is enough tax rate to multiply on the cadastral value of real estate. It turns out a certain amount put to pay. The first component will change depending on one or another year. Each region establishes certain tax rates. And it must be considered. For this reason, property taxes in the coming years will grow.

According to the similar principles, real estate tax will be calculated for legal entities. For only exception - you can make advance payment. That is, pay in advance. In this case, the organization will pay tax in the following tax period in a reduced amount. The amount that was paid in advance.

Betting

It is important to understand what a property tax rate in Moscow takes place. This will help calculate the exact amount of payment for individuals and legal entities for property. In Moscow, tax rates are higher than in the rest of Russia. It is not worth surprising this phenomenon. After all, in the country, it was always necessary to pay more for those who live in the regions of federal significance. In Russia, the following for organizations are valid:

1% - in 2014;
1.5% - in 2015;
2% - since 2016.

And in Moscow:

1.5% - for 2014;
1.7% - for 2015;
2% - 2016 year and more.

If we talk about what tax rates on property are put on residents of Moscow for residential real estate, you can see the following values:

for household buildings and real estate up to 50 "squares" - 0.1%;
up to 50 "squares" and cost from 10 to 20 million - 0.15%;
up to 50 square meters with cadastral cost up to 50 million - 0.2%;
over 50 "squares" and up to 300 million rubles worth - 0.3%;
real estate costs more than 300,000,000 rubles - 2%.

Such tax rates are currently available in Russia, in particular, in Moscow. And how can I calculate an approximate or accurate amount of the upcoming payment? What prepared the population for real estate tax? 2016 is the time when many have to face large payments for property. So that they were not a mystery or an unpleasant surprise, Special methods of counting were invented. property tax.

About calculator

We are talking about special Internet services. They are fully official. According to introductory data, it allows you to accurately determine how much it will have to pay for this or that real estate. We are talking about a special calculator. You can find it on official page FTS.

What does real estate tax calculator in Moscow and other regions of the country? The user then enters all other requested data. If the Roserestre has data about the property, they will be automatically listed in the calculator. It will be necessary to just see what amount the tax must be paid until December 1, 2016.

If there is no information in Russia, or a citizen knows the cadastral real estate number, you can manually enter the requested data. Namely:

type of real estate;
cadastral value;
area;
whether preferential deduction is applied;
region of finding real estate.

After that, it is enough to wait some time - there will be an analysis of the information entered, after which the amount put on the payment will appear on the screen. It is best to learn accurate tax Real estate in Moscow or any other city directly in the tax authorities of the region.

RESULTS

Now it is clear to which changes can prepare the population and organization in 2016. A new real estate tax in Moscow and other regions of Russia brought many new rules for calculating. The population is not too pretty similar changes. Especially given the fact that in the future from year to year payments will only increase.

Real estate tax for Jurlitz in Moscow will also change in size. After all, now the amount put to payment will be directly dependent on the cadastral value of real estate, as well as from the tax rate used in one way or another. Increased taxes for the property of different types is planned to be held until 2018-2020. What real estate tax in Moscow to pay? For this information, as already mentioned, it is better to apply or in or use an online calculator.

Tax on an apartment - this is local tax, the regulation of which is carried out by Chapter 32 "Property Tax of Individuals" Tax Code of the Russian Federation.

Who should pay an apartment tax

Objectives of individuals may be different real estate facilities that become the object of taxation on property tax.

At the same time, the taxpayer-owner of the property must pay property tax in favor of the budget.

Apartment Tax: Details for Accountant

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The property of Russians is taxed. For possession of residents and non-residential objects, the owner must pay the budget tax annually.

The rule concerns both legal and individuals. The amount of payment depends on the cost of ownership. Earlier, the inventory cost was taken into account, now in most regions of the Russian Federation tax is calculated on cadastral assessment. This is a significant blow to the budget of each family, since this amount is as close as possible to the market.

Principle of calculating property tax

Property tax belongs to local duties. That is, the money received from taxpayers is sent to the budget of the municipality, in which the object is located. Payment rates are also determined by local authorities. At the same time, the Tax Code is installed extreme Sizewhich regions are not entitled to raise.

The calculation and payment of tax is carried out taking into account several parameters:

A person who contributes to the budget (taxpayer)
The object of taxation (for which the duty is paid)
Tax base (from what amount)
Bet (what percentage)
Tax period (for what time of ownership)

Rules for individuals

The taxpayer is any citizen owned by real estate. At the same time, it should fall under the criteria of tax objects (in accordance with Art. 401 of the Tax Code of the Russian Federation)
Tax object - certain types of property. These include:
- Residential buildings, apartments, rooms
- Parking Places and Garages
- Other buildings
Tax base - the cadastral value of the object (or inventory for regions that have not transmitted to a new mechanism for calculating duty) (paragraph 2 of Art. 402 of the Tax Code of the Russian Federation)

When determining the database, the system of tax deductions is used. With their help, it is possible to significantly reduce the final amount of the duty.

Tax period - the term for which the duty is paid

Individuals pay tax per previous calendar year. That is, in 2019, all the objects that owner owned in 2018 should be paid before December 1.

Tax rates

The property tax refers to the category of local and its rates are established by the municipal authorities (Art. 406 of the Tax Code of the Russian Federation). At the same time, the Tax Code establishes the values \u200b\u200bthat local authorities cannot exceed. Ceiling rates - 2%.

Rules for legal entities

Taxpayers are the enterprises in which real estate is located (paragraph 1 of Art. 374 of the Tax Code of the Russian Federation as amended by 03.08.2018 N 302-FZ).

Property should fall under the criteria of tax objects.

This requires:

- Her registration in Rosreestre
- Entering objects on the balance of the enterprise as fixed assets (clause 1 of Art. 374 of the Tax Code of the Russian Federation).

Taxation object - the following categories of real estate:

- Ready objects capital construction (Everything that is firmly connected with the earth and cannot be moved without prejudice to building)
- Buildings, work on which are not completed
- Machine-space;
- Residential premises (houses, apartments, rooms);
- Cottages and garages.

At the same time, real estate can be not only in the property of the enterprise, but also:

- In temporary possession
- On trust management
- At the disposal
The tax base - average annual value object (clause 1 of article 375).

For certain types of buildings, cadastral price is taken for the base. The cadastral list for calculating property tax includes:

Office and shopping centers
Non-residential premises, which are allowed to accommodate offices, shopping areas, objects catering (in accordance with the extract EGRN and technical documentation Buildings)
The property foreign companieswho do not have permanent missions on the territory of the Russian Federation

Each subject of the Russian Federation independently transitions to the cadastral system of tax calculation. Before officially introduce a new principle, the regional authorities are obliged to adopt the law regulating and standardizing the process of determining the cadastral value of objects.

At the moment, the cadastral algorithm is used by 74 regions.

Tax rate - It is established by each subject of the Russian Federation independently and cannot exceed 2.2%.

Key changes in legislation concerning property duties

To the most significant innovations include:

Transition from an inventory for the cadastral system of calculating property tax for individuals
Tightening tax rules For enterprises

Property tax on cadastral value for the country's population

Earlier, the real estate tax for individuals was calculated solely on the basis of the inventory value of the object, based on the Federal Law No. 2003-1. But since 2015, the Tax Code introduced Chapter 32.

It is it from now on determines how the real estate tax is calculated, providing for a new mechanism of calculations (FZ No. 284 of 04.10.14). Now tax authorities calculate real estate tax on cadastral value. It is she who reflects the real possible market value object.

The authorities provide for a gradual transition to a new algorithm of work. the main objective - Made to mitigate the financial burden on the population that increases with the introduction of new reforms. This includes:

Phased connection of the subjects of the Russian Federation to a new calculation mechanism (depending on the economic situation in the region)

Introduction of lower coefficients to calculate duties.

Taxation of legal entities

2017 was marked by the next amendments that were obliged to pay for the duty on the property of agricultural enterprises previously liberated from her (No. 335-FZ "On Amendments to the Tax Code of the Russian Federation" of November 27, 2017).

Since 2018, the ownership of agricultural companies is exempt from the tax, which is used to perform their main activity (agralastics).

All other property of US payers falls under the taxation.

In this case, there are positive changes: from January 1, 2019, all russian enterprises Released from paying duty for movable property. It is excluded from tax objects. Pay now only requires real property.

Tax rates

To calculate the final duty size, specific rates are set. They are determined by each municipal education on their own (Art. 406 of the Tax Code of the Russian Federation). At the same time, the tax code established basic rates that can be reduced or increased by local authorities, but within the limitations imposed by the provisions of the Code.

Basic rates are:

For calculations on cadastral value - from 0 to 2% (depending on the characteristics of the object and region).

In most cases, the rate is 0.1%. Local authorities have the right to increase it, but only up to 0.3%. This level of duty is applicable for the following buildings:

Residential houses and rooms
Residential building at the construction stage
The structure, at least part of which is recognized by residential
Parking Places and Garages
Economic structures, if their area is no more than 50 square meters and they are located on land with appointment for conducting personal subsidiary, country farm, gardening, gardening or individual construction.

For a number of non-residential property facilities, such as trade and administrative centers, and real estate are more expensive than 300 million rubles, the rate will be 2% (the list is indicated in paragraph 7 of Art. 378.2 of the Tax Code, paragraph 2 of paragraph 10 of Art. 378.2 of the Tax Code of the Russian Federation).

For all other objects, the rate will be 0.5%.

If the calculation is performed according to the inventory estimate - from 0 to 2% (depending on the type of real estate and region).

When calculating the tax on the inventory value, it is multiplied by the deflator coefficient. The final figure is calculated from the amount received. The property tax ratio in 2019 was established in the amount of 1.518 (Order of the Ministry of Economic Development of October 30, 2018 No. 595).

Basic rates on inventory assessment:

up to 300 thousand rubles. - up to 0.1% (inclusive);
from 300 to 500 thousand rubles. - from 0.1% to 0.3% (inclusive);
over 500 thousand rubles. - from 0.3% to 2.0% (inclusive).

Rates for legal entities

Local authorities have the right to identify their own level of rates, depending on the categories of taxpayers or property characteristics. At the same time, the size of the duty may not exceed the following values:

for Moscow: 2%;
for other subjects - 2%.

With regard to main pipelines, power lines, as well as structures that are their indivisible part, from a technological point of view, duties cannot be higher - 2.2%

Tax objects: for what property is paid by the duty by individuals

With the introduction of a new algorithm for calculating duties, the list of premises for which it is required to make deductions to the budget has been expanded. To date, such objects include:

A private house
Apartment, room
Dedicated share in the apartment, house
Parking machinery or garage
Unified real estate complex
Object of unfinished construction
Other buildings, buildings, facilities, premises

The residential buildings are recognized by the buildings located on land with targeted purpose - to maintain auxiliary, country, garden or vegetable economy.

A new principle of determining the tax base: in which regions the cadastral calculation system is applied

Calculation of cadastral value is used in 74 regions of the Russian Federation. This principle began to use since 2015 in the first 28 entities. From 2016, 21 region has been added to them, and in 2017 - another 14, 7 regions - in 2018 and 4 - in 2019. Nevertheless, 11 subjects are still used to calculate the inventory value.

Every subject of the Russian Federation must implement new system taxation. At the same time, until January 1, 2020, all regions of the country are obliged to switch to its application.

What is the coefficient to the tax period

To facilitate the transition to a new principle of tax calculation, tax code provides reduced coefficients (paragraph 8 of Art. 408 of the Tax Code of the Russian Federation).

They should be used when calculating duties under the new rules (based on cadastral value). The coefficients were introduced for the first 4 years of the actions of the new legislation (since 2015) and are:

0.2 - for the 1st stage (for 2015)
0.4 - for the 2nd stage (for 2016)
0.6 - for the 3rd stage (for 2017)
0.8 - for the 4th stage (for 2018)

At the same time, federal law No. 334-FZ of 03.08.2018, 52 article were amended. Tax Code. According to them, the coefficient to the 4th stage - 0.8 - was canceled. The purpose of cancellation is to bring tax rates in different regions to a single value. The maximum coefficient is currently 0.6.

In the regions where the taxation of real estate is carried out according to the cadastral assessment of the third and subsequent years, the tax rate will be applied, which limits the rise in tax by no more than 10% compared with its sum previous period. The exception is the real estate of trade and office (clause 8.1 of Art. 408 of the Tax Code of the Russian Federation).

Calculation of property tax on cadastral value for legal entities

To calculate the duty, the average annual cost of the object is used (paragraph 1 of article 375). At the same time, cadastral price is taken for certain types of real estate for the base. This includes:

Office and shopping centers;
Non-residential premises, which are allowed to accommodate offices, trading platforms, catering facilities (in accordance with the ECRN discharge and technical documentation);
Real estate of foreign companies that do not have permanent missions in the territory of the Russian Federation;
Residential buildings that are not counted on accounting balance Like fixed assets.

Each subject of the Russian Federation independently transitions to the cadastral system of tax calculation. Before officially introduce a new principle, regional authorities are obliged to adopt a law regulating and standardizing the process of determining the cadastral value of real estate.

The first 29 regions switched to a new mechanism in 2015. At the moment, 70 subjects of the Russian Federation apply the cadastral system. Since 2019, another 4 subjects have joined them: Chuvash Republic, Irkutsk, Kursk and Smolensk region.

Tax breaks and deductions

Individuals may claim 2 types of benefits:

Federal
Local

The following categories of citizens are entitled to federal benefits:

Heroes of Russia and the Soviet Union, participants of the Second World War
Disabled 1 or 2 groups, disabled children.
The victims of the Chernobyl catastrophe of the person and citizens involved in the elimination of atomic accidents.
Separate categories of military personnel dismissed with military service and their family members.
Pensioners in old age and citizens who have reached the age of 60 and 65 years for women and men.

Another number of benefits depends on the type of property. The preferential categories include:

residential and economic structures of up to 50 square meters. m., located on sites in the horticultural and country of non-commercial associations of citizens

Local benefits are determined by each municipal education on their own.

The legislation also provides for the system of tax deductions. When calculating the property duty, the principle of reducing taxable area is used: a certain number of square meters is subtracted from the general element of the building. After that, the total amount of tax is calculated.

The deductions are set in the following size (square meters):

For apartment, parts of a residential building - 20
For room, parts of the apartment - 10
For a residential building - 50 (paragraph 3 of Art. 403 of the Tax Code of the Russian Federation).

How tax on an apartment and other property is accrued

Tax is calculated by standard scheme: The tax base is determined, deductions and benefits are also added if the taxpayer has the right to them. The tax rate is determined depending on the region of residence, such as an object and its cost.

Tax authorities calculate the value of the duty alone and notify the taxpayer with the corresponding receipt. It will indicate a taxable object, its cadastral value and amount to payment.

If desired, the owner can take advantage electronic services To independently calculate the value of the tax. There are several ways:

Learn tax on the cadastral number of real estate object

For this, there is a separate service on the official website of the FTS - "Calculator of property tax". It is required to choose a region of finding and enter the cadastral number of the object.

Calculate the tax independently using the formula

This requires the current cadastral value of the property.

You can request it online through the website of the Rosreestra.

How to calculate property tax: Formula

In accordance with paragraph 8 of Article 408 of the Tax Code of the Russian Federation, for the period of transition to new rules, in addition to the lower coefficient, the regions may apply a special formula for real estate tax. Its essence in the payment of tax rates from the difference between the cadastral and inventory value.
The formula looks like this:
H \u003d (NK - n) x to +
where H is the amount of tax payable.
NK - tax calculated from cadastral value
NOT - tax calculated on the previous system (inventory value)
K - lowering coefficient

Example how to calculate the tax on the apartment

Apartment with an area of \u200b\u200b50 square meters. m. The cost of one square meter - 200,000 rubles, cadastral value - 10,000,000 rubles.

Inventory cost - 500 000 rubles. Tax rate in the region - 0.1%. Lowing coefficient - 0.6. According to the Tax Code of the Russian Federation, the tax is not subject to 20 square meters. m. Apartments.

Calculate the tax from cadastral value: (10 000 000 - 4 000 000) * 0.1% \u003d 6,000 rubles.

Tax with inventory cost:
500 000 * 0.1% * 1.518 \u003d 759 rubles.

Thus, the tax will be:
(6 000 - 500) * 0.6 + 759 \u003d 3 903 rubles 60 kopecks.

Is it possible to challenge the cadastral value of the property

Cadastral assessment is carried out by registration authorities. He himself can not affect the process in any way. The methodology approved by the Ministry is used to calculate economic Development (Order of the Ministry of Economic Development of the Russian Federation of March 1, 2016 No. 90). The final cadastral value is influenced by the set of factors: the area of \u200b\u200bhousing, the material and the year of construction of the house, the economic situation in the region, etc.

The cost not always installed by Rosreestr seems to the owner of the property fair. In this case, the assessment can be challenged. Two ways are available:

Go with a lawsuit
Initiate the revision of the assessment through the Commission in the territorial separation of the Rosreestra

It is also possible to a technical error in the accruals made by government agencies. For its correction it is necessary:

Send a written claim to the FTS Department at the Registration Place (or online, through personal Area On the tax site), specifying the reason for the transfer of error listing
Wait for a written response from the tax authority

In 2019, the mechanism of revision of the cadastral value of real estate changes. If the owner was able to challenge the wrong assessment of the object, the new cost will be used to calculate the tax from the beginning of the taxation of property at the wrong price, and not from the moment of submission of the application (as it worked earlier) (paragraph 15 No. 334-ФЗ dated 03.08.2018).
For example, in 2019, the owner of the apartment filed an application to the court to challenge the cadastral value of the object. At the same time, its base tax was calculated since 2018. If the case is won, the applicant recalculate the fee for the period from 2018
of the year.

In 2015, individuals, owned by the property (buildings, structures, buildings, apartments), are obliged to pay for property tax. The taxes are also subject to shares on ownership of such objects.

What you need to know about the property tax of individuals

until November 1, 0.01 - 2%

Procedure for calculating property tax

The basis for calculating the amount of tax is the real estate inventory cost. As an indicator, the total value of the entire property is taken, which is owned by the taxpayer:

up to 0.01% - up to 300,000 rubles;
from 0.1% to 0.3% - more than 300,000, but less than 500,000 rubles;
from 0.3% to 2% - over 500,000 rubles.

Do not pay taxes Preferential categories of persons: Heroes of the USSR and Russia, citizens who received the Order of Glory 3 degrees, disabled, including 1-2 degree participants, participants in hostilities, as well as other taxpayers specified in parts 1.2 of Article 4 of the Federal Law -2003-1. Additional benefits have the right to install local authorities.

Calculation is carried out tax authorities Based on the data provided by the services technical inventory. The taxpayer has the right to reduce the amount of payment by presenting documents to the IFNS of the Russian Federation indicating a decrease in the calculated value of the object. Confirm the right to benefit the individual is obliged independently. If necessary, a citizen may require recalculation, taking into account the rights granted to him, but not more than three years.

New procedure for accrual of property tax from 2015-2016

Starting from January 1, 2015, the amount of annual property tax for individuals is calculated on the basis of cadastral assessment, and not inventory value. The amount to pay is calculated directly tax inspectorate and sends in notification to pay.

For individuals, the following real estate objects are falling under such rules:

apartments
personal houses
mastery
garages
claimed objects
other types of property indicated in Article 401 of the Tax Code of the Russian Federation

The tax is paid from the inventory value in the absence of cadastral assessment.

How to independently calculate the tax on the property of an individual

For self-assessment of the size of the tax, it is necessary to know the premises parameters, its cadastral value, tax rates and the rules of its calculation. Using the next algairm, you can easily cope with this task.

1. Go to the Rosreestr website and find on the map or by searching the desired property object.

2. Determine its cadastral value and Square according to Rosreestra

3. If you are counting on property tax for residential real estate (house, apartment, room), then apply the appropriate deduction:

Example: You have determined the cost of your apartment on Russia at 8,488,856 rubles, at 48.7 sq.m. This means the cost of one meter of housing on cadastral assessment equals:

8 488 856 / 47.7 \u003d 174 309 rubles / m 2.

We determine the taxable base using the deduction for apartments (20 meters):

8 488 856 - (174 309 * 20) \u003d 5 002 672 rubles.

The resulting digit is the base with which the tax is paid.

5. Determine the tax rate, in accordance with which we should carry out further calculation.

Example:

After calculating, we turned out a taxable base at 5,002,672 rubles, for it we consider the tax:

5 002 672 * 0.001 \u003d 5002 rubles.

Application of downward coefficient

A complete transition to the cadastral assessment when calculating property tax is scheduled for 2020. At the moment, the government has established lower tax rates operating from 2015 to 2018.

How does he work?

If the calculation of the tax on the cadastral value is more inventory calculation, then the amount for payment is determined by the formula:

Nim \u003d (n k - n and) * to p + n and

Nim - tax on the property of individuals to be paid

Nk - tax on cadastral value

N and - tax on inventory value

To P - lowering coefficient (in 2015 is 0.2, in 2016 - 0.4, in 2017 - 0.6, in 2018 - 0.8)

Example:

We got n k \u003d 5002, n and \u003d 2800, and therefore in 2015 the amount of the tax will be equal to:

(5002 — 2800) * 0,2 + 2 800 = 3240,4

Features of payment

Make the entire amount of the calculated tax Citizen once a year. In the presence of dolly ownership On the object of the taxation, it will be necessary to make only part of the tax. Several years ago, inspections sent receipts to pay simple postal departments at the address of the registration of citizens. However, with the advent of official Internet resources, such a duty disappeared.

Taxpayers must independently receive receipts, and then make funds to the budget. Payment is made by any non-prohibited method in cash in cash (contacting the settlement and cash center, transfer from the current account) until November 1, the year following the reporting.

In 2019 installed new order Calculation of property tax, the base for which cadastral value will perform, the rate is 0.1% excluding changes in individual regions, a list is supplemented preferential categories citizens.

In 2019, changes will be introduced in order to calculate the tax on the property of individuals who will lead:

To a gradual increase in the bet and the same procedure for its definition.
Change as part of taxation objects.
The introduction of deduction by separate categories real Estate.
To the realization of the right to challenge the payer in the cadastral value.
Expansion of the list of preferential categories of citizens.
The appearance of the obligation to pay the inhabitants of the Crimea.

Principles of reform

Changes in the tax system began in 2014, when they made an addition to the fiscal code. Criteria amendments are as follows:

Calculation of new coefficients gradually. Citizens proposed an adaptation period in which a low indicator was used. In 2015 - 0.2 points, 2016 and 2017 - 0.6 and in 2018 reached regulatory value and amounted to 0.8. From January 1, 2019, the approved fiscal rate will use to calculate, but it will also be possible to pay the amount calculated last time Based on an inventory evaluation. According to a new law, the maximum tax increase will not exceed 10% per year. The final size should be set in 2020.
Definition profitable bet. The initial difference between the cadastral and inventory assessment was large. Sums differed more than 5 times. The application of new indicators will allow you to replenish the budget by approaching cadastral value to market values. Changes brought the indicators used to market values.
In disagreement with the cadastral assessment, an individual for the protection of interest addresses the Rosreestra Commission, and in the absence of the desired result in court.
The amount of taxes for garages and parking spaces made the same. Until January 1, 2% of the cost paid for 2% of the cost, according to Cadastre, from the new year the rate will be from 0.1% to 0.3%. Save benefits for tax deduction. The procedure for accruals and return will be taken into account this year for taxable period 2017.

The principles of implemented reform will provide replenishment of the budget in a larger volume.

Tax objects

Pay obligatory The tax must each owner of the following types of property:

home ownership, apartment, room or dedicated share in residential room;
object of unfinished construction;
capital buildingin which one room is recognized as suitable for living;
parking space or garage;
buildings for storing an economic equipment of up to 50 square meters, located on a plot designed for the construction of the house, planting fruit trees or vegetable crops.

The procedure for calculating tax

According to Federal law No. 334-FZ dated 03.08.2018, amendments were made to 52 article of the Tax Code, for citizens from January 2019 the rules for using cadastral value for calculation were established tax base on property and land.

The rate is 0.1% of the cost specified in the cadastre. Additionally, the city or region can increase its size by 0.2 point or cancel.

The taxable base is calculated based on the area excluding 10 meters on the owner of the room or share, 20 - apartments, 50 - the owner of a private house.

For example, owned apartment with an area of \u200b\u200b54 meters, the average cost of 1 meter, according to the Cadastre, 45,000 rubles. Calculate at the rate of 0.1%. After deducting the amount established by law 20 meters, the amount to payment will be 34 x 45 000 x 0.1% \u003d 1 530 rubles.

IMPORTANT: From January 1, 2019, deduction applies to the rooms and parts (shares) of property!

If there are several owned immovable objects, Benefits apply only for one type of real estate. If a total area The object is less than the set deduction, it is not necessary to pay anything.

In certain regions, rates are directly proportional to the price of an apartment or at home.

In Moscow, when evaluated in the range of 10-20 million tax, the tax is considered at the rate of 0.15%, if the property costs 20,000-50,000 thousand rubles. - 0.2%, over 50 million to 30 000 000 - 0.3%. The owners of the apartment are paid in the amount of 0.5% for the convenience of up to 150 square meters and an additional 2% per capita more than the installed minimum. For example, when accommodation in apartments on an area of \u200b\u200b200 meters for 150, the calculation will be produced 0.5%, and 2% for the remaining 50 squares.

In the resolution of Moscow dated November 26, 2016, the exception when calculating the base of the apartment are the objects listed in it, the cadastral value of which up to 100,000 rubles per meter. The amount to payment is considered to 1.5%. For garages, residents of the capital pay 0.1%, and the economic structures of 0.3%.

In the Moscow region, the size of the board establishes each municipality independently based on the characteristics of the economic development of the area. Average meanings:

for apartments, rooms, a fraction of 0.1%;
unfinished construction objects and private households 0.3%;
parking, garages, sheds 0.3%.

In Tatarstan, the size of the collection is mounted 0.2% for those living in apartments, 0.3 - householders, 0.1 - buildings for storing tools and garden inventory.

According to experts, most negative consequences There will be owners of old apartments located in the central part of cities, as the fiscal calculation will be 8-10 times higher than previously paid. Persons living in sleep areas will pay 1.5-2 times more. Details of all rates and order of their approval are presented on the FTS website.

For commercial premises Fiscal fee set:

2% of the price exceeding 30,000,000 rubles;
0.5% for other types of property.

At the possession of mixed types of objects, combining offices and shopping SquareThe base for calculation will be reduced by 1,000,000 rubles.

In 2019, the maximum growth of up to 20% in the regions in which the coefficient is less than 0.6 points. In others, which gradually changed rates since 2015, and an indicator is 0.8, the decrease will be reduced. The goal is to bring all rates to a single value throughout the country. Today they are differentiated, as different municipalities joined the program from 2015-2017 gradually.

IFTS will now not send notifications, for timely payment, check the data on the FNS website or through public services.

Rules for reducing cadastral value

The law allows the right to establish objective cost. From the moment of the implementation of the changes, the Rosrester considered and satisfied 40% of all applications received on the issue of reducing data in the cadastre. If the application was left without satisfaction, collect documents to court, which will confirm the error of state bodies during the assessment.

List of documents for appeal to the court:

Statement.
Help on cadastral value, which should be reduced.
Copies of shutdown documents notarized.
Evidence of the inaccuracy of the institution when calculating the price of the object.
Report on the definition of value.
Receipt of payment state duty in the amount of 300 rubles.

In the presence of questions or the absence of time to visit the courts, entrust to the decision of the problem can be a lawyer who by proxy will present interests.

IMPORTANT: The state duty and the price of the independent appraiser services will not be compensated for the satisfaction of the claim, the only result is the establishment of fair prices and the subsequent correct calculation of the tax.

For example, an estimate in the cadastre is indicated by 5,000,000 rubles, and the market is 3,000,000 rubles. Payment for the appraiser of 3,000 rubles, registration of an extract from EGRN 300 rubles. Savings - payments to the budget calculated on adequate data. At a cost of 5 million, the amount of payment at a rate of 0.1% is 5,000 rubles, 3,000,000 - 3,000 rubles. The benefit of 2,000 will allow for 1.5 years to recoup the costs incurred.

The cadastral assessment approved by the court will be used after the court decision entry into legal force, as a rule, 10 days from the moment of its submission. Tax recalculation will be carried out since the last estimate taken into account to determine the size of tax payments.

Property Tax Benefits

retirees in length of years or age;
pensioner due to loss of the breadwinner;
confirmation of the 1st or 2nd disability group;
went participants;
parents or spouses of a citizen who died when performing official duties on public service;
parents of a disabled child;
servicemen.

Installed amendment benefits for disabled children. In some subjects of the Federation, benefits have been introduced for large families.

Pay fiscal collection is required and persons under 18 years old. If the grandmother or relatives issued property on the schoolchildren. Responsibility for the receipt of funds to the budget lies before its adulthood on parents.

IMPORTANT: Preferential categories of citizens do not pay for one object in each category. If a pensioner in age has 2 apartments, a garage and a house, then you will need to pay only for 1 of the apartments.

Features of the payment of tax in the Crimea

Residents of the peninsula are freed from payments until the inventory of all objects is formed. The task is implemented gradually. Since only in Sevastopol, more than 70,000 objects are described and evaluated. As the work is completed in each city or the area of \u200b\u200bCrimea, payments will be entered. From 01/01/2019 Residents of Sevastopol will already replenish the budget of the country.

The problem in replenishing the inventory is not only in the amount of work established for Rosreestra. In the Crimea, as in other areas of the country, there are many land plots, household buildings and garages not registered properly. To speed up the legalization of objects, the government established until 2019 the opportunity to privatize garden and land.

Rates for the Crimea are not installed, but it is known that they will be less than in major cities Russia, but the cadastral value will be approaching the market. The budget expects receipt from the inhabitants of Sevastopol in the amount of at least 750,000,000 rubles annually.

Penalties

For non-payment of tax or untimely notification of changes in taxation objects provides for sanctions. For the dragging of real estate will have to pay 20% of the inventory for each object. Report the appearance of a new property object can be through the personal appeal to the IFTS, e-mail or through a personal account, you can send a custom letter to the notice.

IMPORTANT: Calculation at the new cost will be made from the moment of making data to the USRP.

The Unified Methodology for Cadastral Evaluation will avoid errors and reduce the number of citizens' appeals to change it. Calculation under the new rules, on the one hand, will increase the tax burden on citizens, especially this will be significantly for the middle class. On the other hand, the growth of coefficients for expensive property will bring to the budget more funds that will be aimed at solving social programs.

Higher education. Orenburg state University (Specialization: Economics and management at heavy engineering enterprises).
September 7, 2018.