Residential house tax. House tax. Calculation of property tax for individuals. Benefit restrictions

Since 2016, Russians have had to get used to 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 real estate tax is 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 the previously existing Law of the Russian Federation of December 9, 1991 No. 2003-I. The amendments primarily affected taxable objects. In accordance with Article 400, an individual entitled to property is obliged to pay tax.

Previously, the tax list included:

Residential building.
Apartment.
A room in a communal apartment.
Garage.

Now to this list, according to Article 401, is added:

Car space.
Several buildings that are combined technologically and physically in a document defining your ownership (Article 133.1 of the Civil Code of the Russian Federation), that is, a single real estate complex.
Unfinished.
Cottages and other structures, buildings located on a plot of land.

Note that the tax base for calculating tax is also changing. The cadastral value of your property will be taken into account. This data can be obtained from the real estate cadastre upon a written application. Specialists are required to provide you with 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 the court.

According to the new laws, there are now three interest rates on property: 0.1, 2 and 0.5 .

They will be imposed in the following cases:

If you have the right to tax objects listed in Article 401.
If you are legally able to dispose of: office buildings, shopping centers, catering and consumer services facilities. In addition, an increased tax rate will also be charged on property whose cadastral value is above 300 million rubles.
If you are the owner of other taxable objects (clause 3, article 406).

The rate for taxable items, depending on their inventory value, was established as follows:

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 - example of calculating property tax 2019

Let's give an example of calculating real estate taxes.

What needs to be done?

Calculate the area of the premises on which the tax will be charged. For example, the non-taxable 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 subtract the non-taxable part from the area of the property. For example, the area of the apartment is 54 sq.m. With the deduction, the area will be 34 sq.m.
Determine how much 1 sq.m. will cost according to cadastral plans. real estate. For example, a cadastral value of 4 million rubles. we will divide by the total area - 54 sq.m. The total we get is 74,074.074 rubles.
Calculate the tax base. In our case, the tax is charged on 34 sq.m. Let's multiply the resulting cost of 1 sq.m. real estate for 34 and we get 2,518,519 rubles.
We determine the interest rate. In this case it is 0.1%.
Calculate the tax amount. The amount received in step 3 should be multiplied by the interest rate. Total we get: 2519 rubles.
From 2015 to 2017, according to Article 408, different tax reduction factors were in effect. The tax was calculated using the following formula:

2017:(2519 rub. - 83.33 rub.) x 0.6 + 83.33 rub. = 1544 rub.

Please note that the tax is paid annually before October 1st. The tax authorities sent a notification.

The main change in the calculation of property taxes in 2019 will be the abolition of the reduction factors applied in previous years. Thus, the tax will be calculated based 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 has been established and the start date for tax calculation based on the cadastral value has been approved.

Property tax benefits in 2019 – how will pensioners, disabled people, and families with many children pay property taxes?

In accordance with Article 407, the following may not pay for one piece of real estate:

Pensioners.
Disabled since childhood or those in groups 1 and 2.
Veterans, participants of the Civil or Great Patriotic War.
Military personnel whose experience is more than 20 years.
Relatives of military personnel who have lost their breadwinner.
People exposed to radiation due to the Chernobyl disaster or the Mayak accident.
Citizens who served in Afghanistan or participated in special risk units.

Apartment tax based on cadastral value became mandatory to be calculated starting January 1, 2015.

Until 2015, property tax was calculated based on the inventory value of property owned by a citizen. The innovations did not affect all regions of the Russian Federation, but only part of them. According to the Federal Tax Service, in 2017, 72 out of 85 regions will calculate property tax based on cadastral value. In other constituent entities of the Russian Federation, this payment will be calculated based on inventory value. The full transition to calculating tax based 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, private household plots);
Garage, parking space (car space);
A single real estate complex (buildings, structures, pipelines, power lines, railways, etc.);
Object of unfinished construction (unfinished);
Other buildings, structures, structures.

Who pays property tax

Individuals (citizens);
Individual entrepreneurs on special regimes (STS, UTII, PSN, Unified Agricultural Tax) - in relation to property not used by them in business activities, as well as individual entrepreneurs on the SSN in relation to any property owned by the entrepreneur by right of ownership.

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Procedure for calculating property tax

Property tax for individuals is calculated directly by the tax authority and sent to citizens and individual entrepreneurs in the form of tax payment notices.

If a citizen and individual entrepreneur does not have a “Taxpayer Personal Account” (hereinafter LKN), the notification will be sent to him by mail in paper form. If an individual has registered and gained access to the LKN, the notification by default will be sent to him in electronic form and will be reflected only in the LKN. In order to receive notifications, as before, in paper form, a citizen must write a statement and indicate that he requests that notifications for payment be sent to him not in LKN but by mail in paper form.

The procedure for calculating tax based on cadastral value must be approved by the relevant legal act of the region. If as of December 1, 2016, this act was not adopted, the tax in the specified region is calculated according to the old procedure, based on the inventory value.

You can find out in what order the 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:

If the tax notice has not been received, the citizen is obliged to independently contact the tax authority and report the objects of taxation available to him.

How is property tax calculated based on cadastral value?

Property tax is calculated according to the new procedure using the following formula

Tax payable= (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 Unified State Register of Real Estate on the Rosreestr website.

Tax deduction

When calculating tax based on cadastral value, the use of tax deductions is provided in the following amount:

10 sq. m. for a room;
20 sq. m. for an apartment;
50 sq. m. for home;
1 million rubles for a single real estate complex.

When calculating the tax, the total area is reduced by the specified tax deduction.

Share in property

When the property is in common shared 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 tax rate is set by each region independently and is reflected in the relevant legal act. You can find out the size of the property tax rate in your region on the Federal Tax Service website by 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 premises located on summer cottages (SNT, DNT, private household plots) with an area of no more than 50 square meters. m. Also, garages and parking spaces are subject to a 0.1% rate.
2% . The highest tax rate is established for luxury 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 facilities and catering facilities.
0,5% . The specified rate applies to other property.

It should be noted that by the laws of local authorities, tax rates can be either reduced to zero (from 0.1% to 0%) or increased, up to three times. Regional authorities can also establish differentiated rates, depending on the type and location of the object.

Tax benefits

In addition to tax deductions used in calculating tax, property tax provides for various benefits that partially or completely exempt a citizen from paying tax. All benefits can be divided into two groups: federal (valid throughout the Russian Federation) and local (valid on the territory of a specific municipality).

Federal benefits

The following are completely exempt from paying tax in respect of one object of each type of property:

Heroes of the USSR and the Russian Federation, as well as bearers of the Order of Glory of three degrees;
Disabled people of the first two disability groups, including those disabled since childhood;
Participants of the Second World War;
Victims of the Chernobyl accident and the accident at the Mayak production association;
Military pensioners whose total duration of service is 20 years or more;
Citizens participating in the testing of nuclear and thermonuclear weapons;
Family members of military personnel who have lost their breadwinner;
Pensioners who have reached retirement age;
Other grounds provided for by federal legislation.

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 taxes in a given region. Additional local benefits may include, for example, tax exemptions for low-income 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 its calculation 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 RUB 5,658,000. The total housing area is 40 square meters. m.

We calculate the cost of sq. m.

1 sq. m. is equal to RUB 141,450:

5 658 000: 40

Calculating the amount of tax deduction

The tax deduction is equal to RUB 2,829,000:

20 sq. m. x 141 450

The tax payable will be RUB 2,829

(5,658,000 - 2,829,000) x 0.1%

Example No. 2. One apartment, joint property of spouses

The Vasiliev couple purchased an apartment with a total area of 98 square meters as joint property. m. The cadastral value of housing is 8,570,000 rubles.

We calculate the cost per square meter

1 sq. m. is equal to RUB 87,449:

8 570 000: 98

Calculating the amount of tax deduction

Tax deductions, both for joint and shared ownership, are provided for the entire property.

Thus, the amount of the deduction will be RUB 1,748,980:

20 sq. m. x 87 449

Calculate the amount of tax payable

The tax payable will be 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 space

Selivanov V.S. owns the following property:

2-room apartment with an area of 68 sq. m. with a cadastral value of 3,487,000 rubles;
3-room apartment with an area of 85 sq. m. with a cadastral value of 6,890,000 rubles;
Country house with an area of 175 sq. m. with cadastral value 9,780,000 rubles;
Garage with an area of 20 sq. m., the cadastral value of which is 850,000 rubles;
Car space with an area of 10 sq. m. cadastral value of which is 550,000 rubles.

Apartments

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 an application selecting the apartment for which the deduction will be applied, the tax authority itself will apply the deduction for the apartment with the highest tax payable.

Let's calculate the cost of 1 sq. m.:

1 sq. m. in a 2-room apartment is equal to RUB 57,279.4

1 sq. m. in a 3-room apartment is equal to RUB 81,059

Thus, it is more profitable for Selivanov to apply the deduction in relation to a 3-room apartment.

We calculate the cost of deduction for a 3-room apartment

The tax deduction will be RUB 1,621,180:

20 sq. m. x 81 059

For a 2-room apartment, Selivanov’s tax will be calculated for the entire area of the property.

Calculates the tax amount for 2 apartments

The tax for a 2-room apartment will be RUR 3,487:

3,487,000 x 0.1%

The tax for a 3-room apartment will be RUB 5,268.82:

(6,890,000 - 1,621,180) x 0.1%

In total, the property tax from two apartments will be in total RUB 8,755.82

Country house

In relation to a country house, Selivanov can apply a deduction in the amount of 50 square meters. m.

1 sq. m. is equal to RUB 55,885.7:

9 780 000: 175

The tax deduction will be RUB 2,794,285:

55,885.7 x 50

Let's calculate the tax amount

The property tax on a country house will be RUB 6,985.7:

(9,780,000 - 2,794,285) x 0.1%

Garage and parking space

Tax deductions are not provided for garages and parking spaces. Thus, the tax will be calculated based on the total area of each of the specified objects

We calculate the tax payable:

The property tax for the garage will be 850 rub.:

850,000 x 0.1%

The property tax for the parking space will be 550 rub.:

550,000 x 0.1%

In total, Selivanov will have to pay property tax for 5 objects (2 apartments, a house, a garage and a parking space) in total for 2016 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 apartment with an area of 34 sq. m. with a cadastral value of 1,750,800 rubles;
3-room apartment with an area of 70 sq. m. with a cadastral value of 4,982,000 rubles.

As a pensioner, Kirillov has the right to choose one of the objects of property owned by him, in respect of which he can use the benefit provided to pensioners in the form of a full tax exemption. It is most beneficial for Kirillov to apply the benefit to a 3-room apartment. And for a 1-room apartment, he can take advantage of a tax deduction in the amount of 20 square meters. m.

Thus, he will pay tax on only one apartment.

Let's calculate the cost per square meter in a 1-room apartment

Cost of 1 sq. m will be RUR 51,494:

The tax deduction amount 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. Shared ownership

Stroganov A.P. and Belsky A.V. have in shared ownership an apartment with a total area of 100 square meters. m. with a cadastral value of 9,850,300 rubles. Stroganov's share ¼, Belsky's share ¾

Let's calculate the cost per square meter

Cost of 1 sq. m. is RUB 98,503:

9 850 300: 100

Let's calculate the amount of tax deduction

The amount of deduction for the apartment will be RUB 1,970,060:

98 503 x 20

We will calculate the tax amount for each of the shared owners

Amount of tax payable for Stroganov A.P. will be RUB 1,970.06:

(9 850 300 - 1970060) x ¼ x 0.1%

The amount of tax payable for Belsky will be 5 910, 18 rub.:

(9,850,300 - 1,970,060) x ¾ x 0.1%

If the tax on the cadastral value is higher than on the inventory

If the tax based on the cadastral value is higher than it was before (in previous years, when it was calculated based on the inventory value), then the calculation is carried out using a different formula:

Tax payable= (Tax calculated on the cadastral value - Tax calculated on the inventory value) x Reduction factor + Tax calculated on the inventory value

Reduction factor

When calculating tax based on cadastral value, a reduction factor is provided for the first four years (starting from 2015). In 2017, the reduction factor is equal to 0,6 .

Example No. 6.

Rogov S.A. owns an apartment with a total area of 50 sq. 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 in 2017. In 2016, property tax was calculated based on the inventory value and was equal to 2,800 rubles.

Since when calculated based on the cadastral value, the tax amount is significantly higher than when calculated based on the inventory value, the calculation will be made using the formula:

Tax payable = (Tax calculated on the cadastral value - Tax calculated on the inventory value) x Reduction factor + Tax calculated on the inventory value

Let's display the calculation in the table:

Total, Rogov A.P. in 2017 it will be necessary to pay tax in the amount RUB 3,948

In 2018, the tax for 2017 will be calculated taking into account the reduction factor 0,8 , and in 2019 the tax will be calculated based on the full cost of the apartment.

If ownership of the property arose in the middle of the year

If the ownership of an apartment, house or other property arose during the year, the tax is calculated taking into account a coefficient defined as the ratio of the full month of ownership of the property to the number of months in the year.

Moreover, if ownership arose before the 15th day of the month or ceased after the 15th day, the month is taken for calculations as a full month. If, on the contrary, ownership arose after the 15th day or ceased before the 15th day, this month is not taken into account in the calculations.

Example No. 7.

Belov E.V. I registered ownership of the apartment on May 13, 2016. The cadastral value of housing was 4,852,000 rubles, the total area was 42 sq.m.

Let's calculate the cost of 1 sq. m.

1 sq. m is equal to RUB 115,524:

4 852 000: 42

Let's calculate the amount of tax deduction

The tax deduction is equal to RUB 2,310,480:

115 524 x 20

Since ownership of the apartment arose before May 15, May is taken as a full month. Total, in 2016 Belov owned an apartment 8 months(May-December)

Let's calculate the amount of tax payable

The tax payable for 2016 (for the full 8 months of owning an apartment) will be RUB 1,694.3:

(4,852,000 - 2,310,480) x 0.1% x 8: 12

Example No. 8. Ownership arose after the 15th

Elistratov V.V. On September 25, 2016, he registered ownership of an apartment with a cadastral value of RUB 6,321,600. The total housing area was 70 square meters. m.

Let's calculate the cost of 1 sq. m.

1 sq. m. is equal to RUB 90,308:

6 321 600: 70

Let's calculate the amount of tax deduction

The tax deduction is equal to RUB 1,806,160:

90 308 x 20

Let's calculate the number of full months of property ownership

Since 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).

Let's calculate the amount of tax payable

The tax payable for 2016 (for the full 3 months of owning an apartment) will be RUB 1,129:

(6,321,600 - 1,806,160) x 0.1% x 3: 12

The house tax is regulated by federal law, but some of its elements are set at the local level. Read more about how this tax is calculated and paid.

How to calculate house and land tax

But a residential building on the site will be taxed. If an inventory base is used, a special coefficient is applied. If it is cadastral, the house tax is taken from an area over 50 sq.m., and the tax on a residential building up to 50 sq.m. is zero according to Article 403 of the Tax Code of the Russian Federation. And if you fall under the category of beneficiaries from Article 407 of the Tax Code of the Russian Federation, then you will not have to pay for the house.

How is the tax calculated for a one-story, two-story and three-story house?

Many people are interested in the tax on the number of floors of a house, especially during construction - which house is better to build: one-story with an attic or two-story, two-story with basement premises or three-story, etc.?

Property tax does not depend on the number of floors and area; the cadastral value plays a key role. The tax on a two-story house and a house with an attic will depend on the amount cadastral engineers valued the building at. The second important parameter is the rate in your area: it may be that the tax on a house of 700 sq.m. will be less than the tax on a house of 300 sq.m., since in the territory of the second there is a very low rate.

What premises are taxed in a private home?

From the point of view of the Tax Code of the Russian Federation, the layout of the house, type of real estate and other data are not considered. The Federal Tax Service receives information from Rosreestr about the cadastral value (or inventory value in a number of regions) and calculates the total amount based on it.

The cadastral value is determined according to the methodology of cadastral engineers, which is not published on external resources. Among the determining factors are the area of the object, location, distance or proximity to the central infrastructure of the settlement, etc. In the case of assessing the BTI, the so-called cost of the object. But in any case, the size of the house affects the property tax more than any other factor, and if the home has an attic or basement that is unsuitable for living, the price will be lower than with an attic and a residential basement.

Example 1

Galkin Alexey has a house with an area of 105 sq.m., and also has a large spacious attic, not used and not designed for residential purposes. In this regard, when determining the cadastral value, it was not taken into account as living space.

As a result, the tax on a private house of more than 100 sq.m will depend on other factors - what materials it is made of, the distance to socially significant objects, etc.

Is the basement of a private house subject to tax?

In the case of a basement, the Federal Tax Service will not even know about it - it will look at the data from the Unified State Register, take the cadastral or inventory value as a basis and calculate your fiscal payment. The tax on a house of 140 sq.m, 180 sq.m, 200 sq.m, etc. will correlate with the cadastral value, and the luxury tax, which the press also often writes about, is not provided for in the Tax Code of the Russian Federation: tax base and tax rates are not differentiated depending on the area and value of the object.

You can also view the cadastral value of your property through the Rosreestr website:

Open website .
Go to the section for individuals.
Select a service.
In the service form you need to indicate the details of your apartment or house.
View the result.

Is the terrace included in the total area of the house when calculating the tax?

If you are building a large house with a terrace and you are concerned that the area of the property is 250 sq.m. and whether such a property can be classified as luxury, you should take into account that the tax on a house of 250 sq.m., and on 120 sq.m. and on 30 sq.m. m is calculated according to the same rules - according to Article 403 of the Tax Code of the Russian Federation, i.e. a non-taxable area of 50 square meters is deducted, and then the remaining base is multiplied by the rate established by local laws.

How to view the local law in your territory through the Federal Tax Service website:

Open website .

A private house gives its owners the opportunity to live away from the bustle of the city and enjoy fresh air. However, a house, like other property, imposes on its owners the obligation to pay property taxes.

In addition, the plot of land on which this house is located is also subject to taxation. Tax on residential buildings and land in the current 2015 will have to be paid according to new rules.

Property tax

Since 2015, new rules for taxation of private property of individuals - apartments, garages, houses - have come into force. Such collection of a fee is only possible when the property is owned.

The tax base for residential buildings is the following objects:

the residential building itself;
a dacha located on a plot of land that is intended for individual housing construction or farming;
a garden house recognized as residential;
other buildings or structures.

The tax does not apply to multi-apartment buildings, namely, common property and a plot of land under the building. Until 2015, the amount was calculated based on the inventory assessment of the object. The inventory cost takes into account the wear and tear of the house, the cost of building materials, and construction services. Indicated in the registration certificate for the house, determined on the day of the assessment.

The cost of the plot of land on which a private house stands is not taken into account in the inventory value. The latter, as a rule, is significantly lower than the cadastral (or market) value of your house, since it does not take into account other factors on which the house tax will be set for payers:

location of the object;
attractiveness for living or doing business;
infrastructure.

Since January, the inventory value has been gradually replaced by the cadastral value, which will be the only one used in tax calculations and transactions with the property starting in 2020. The Cadastre reflects the actual cost of the house, its real value taking into account the region, infrastructure and the average market price for real estate. The tax determined according to it may be 10 times higher than the previous one.

Tax amount

Determining the amount that will need to be paid at the end of the year is not difficult. The formula is as follows: the cost according to the cadastre is multiplied by the rate. If the tax is calculated on a share in a private house, then the resulting product is additionally multiplied by the size of such share. Bets are valid in the following amounts:

0.1% is paid on houses and apartments, garden houses and dachas, including if their construction has not yet been completed, but the property has been registered as ownership;
2% is paid from commercial facilities - shopping centers, offices and other real estate involved in the business;
for all other objects the rate is 0.5%.

The rate can be changed by decision of the local government, both upward (maximum three times) and downward (full tax exemption - 0% rate). However, the base (federal) rate is always taken as a basis: it is used when local authorities have not differentiated their own rates and as a basis for increasing the size.

The cadastral value of the house will now be used in the calculation. Executive bodies are tasked with conducting assessments once every three years or less frequently at the discretion of local authorities. In the cities of Sevastopol, St. Petersburg and the capital, such an assessment will be carried out a maximum of once every two years. During the assessment, the cost may be revised in one direction or another depending on the market price of the house, infrastructure development in the city and other factors.

Each owner can determine the house value according to the Cadastre using the Public Cadastral Map. The data in it is publicly available and is constantly updated. If the information has not yet been received by the resource, the owner of the house can leave a request to the Cadastre and receive a written response within five days.

The stated price can be disputed if the owner does not agree with it. An inflated, biased cadastral value directly affects the amount of tax: the higher it is, the larger the amount will need to be transferred to the treasury.

The appeal takes place during a court hearing; a corresponding claim is first filed. However, for individuals, even the increased cost is unlikely to be so significant as to incur legal costs and waste time on proceedings. This procedure may be relevant for individual entrepreneurs or organizations.

Selling a house

In the process of selling a private house, cadastral valuation now also plays a major role. The period during which the private house was in the possession of the citizen is also taken into account:

the house has been owned for less than 3 years - a tax rate of 13 percent is paid (for a non-resident owner - 30%);
if the house belonged to an individual for 3 or more years, no tax is charged.

You can reduce the tax on the sale of a house with land in 2015, which was owned for less than three years, using a deduction. The deduction makes the income received from the sale less by a certain amount - 1 million rubles. On the remaining amount, if the house is valued higher, personal income tax is paid.

If the value of the house is one million or less, then even if you have owned it for less than three years, you do not need to pay tax. Tax deductions can also be obtained for purchased building materials and paid services during the construction of a house. At the same time, the tax when buying your own home allows you to return the previously paid personal income tax.

When selling part of the house, each owner will receive a deduction in the total amount of 1 million, but in proportion to their shares. This rule is applicable if one agreement is concluded, where all property owners and the size of their parts of the property are indicated. When each of the shares is sold under a separate agreement, any of the owners has the right to receive the full amount of the deduction - 1 million - practically freed from personal income tax.

In addition to property tax, land tax is paid for the plot of land under the house, but only until the sale. For garden, country and residential buildings, a rate of 0.3% is used.

According to the new law, owners of land plots and suburban real estate must annually pay taxes not only for the house and plot, but also for the objects located on it. The sequence of tax payments is clearly defined and calculated according to specific tariffs and formulas. In addition, there are a number of benefits that are provided to certain categories of citizens.

Whatever one may say, all this is an increase in the tax burden on owners of country houses and dachas. It’s not enough to pay taxes; you also need to constantly monitor changes in tax legislation, as amendments are constantly being made to it. In this article we will look at how to correctly calculate the amount of the so-called dacha tax and by what date must payment be made?

What is subject to dacha tax?

Since 2016, taxes have been imposed not only on summer cottages and garden plots, but also on the buildings located on them:

garages;
extensions to the house;
residential real estate;
as well as buildings under construction.

This norm is regulated by Art. 401 of the Tax Code of the Russian Federation. All objects located within the boundaries of a land plot or subsidiary farm fall under the criteria of the law.

The tax on garden buildings was introduced in order to bring the tariffs for summer houses and summer cottages closer to the tariffs for full-fledged country cottages. The following are also subject to taxation:

built real estate complexes;
a house with an attached garage or summer kitchen, including communications;
any residential complexes (if the object is identified as a residential complex, then it is subject to one tax).

In 2017, the tax rate was increased and affected owners of outbuildings that occupy a total area of 50 square meters. m. This also applies to unregistered (not officially registered) houses and unfinished construction projects.

Yes, you heard right - “incomplete” is also subject to tax! Therefore, if you want to build a house, do it quickly.

It is obvious that all these measures are aimed at replenishing the budget and stimulating state registration of rights to real estate.

How to calculate land tax?

To calculate the amount of tax on a land plot, it is necessary to start from the cadastral value of the plot. To find information, it is not necessary to submit requests to government agencies. To do this, just go to the official website of RosReestr (link - rosreestr.ru), indicate your cadastral number and find your plot or other property. Information about the cadastral value will appear on the website.

The cadastral value is multiplied by a certain rate established for a specific category of objects. A detailed description can be found in Art. 309 of the Tax Code of the Russian Federation (link).

Each land plot has a cadastral value, is recorded in the state register and is freely available. It is recommended to update this value every 3-5 years.

If the plot is not registered, when calculating the tax, you should start from the standard value of the plots. These data are determined by municipal authorities, depending on the location of taxable objects.

The size of the standard value should not be higher than 75% of the average market price of land in a particular region. Local authorities have the right to set the rate.

The tax rates depend on the purpose of the land plot. The minimum tariff of 0.3% is set for:

land for agricultural production;
horticulture;
lands used for military needs and defense;
gardening;
country and housing construction.

If you are an individual, you don’t have to calculate your taxes yourself—tax officials will calculate everything directly and send you a receipt. Legal entities are required to calculate taxes on their own.

How to calculate property tax?

The value of the cadastral or inventory value of the object is used as a base. If the approach of calculating based on the inventory value of the object is used, then the rate is set by municipal authorities. Let's look at each of these methods in more detail.

Cadastral value

A rate of 0.1% is set for:

unfinished and completed residential buildings;
garages, car spaces;
real estate complexes;
any outbuildings whose area does not exceed 50 square meters. meters.

If the building goes beyond these boundaries (that is, more than 50 sq. m.), then the rate increases to 0.5%.

If the cadastral value of objects exceeds 300 million rubles, then the rate rises to 2%.

It should be noted that the area of two buildings of the same owner located on different land plots does not add up. This means that the rate for each of them is set individually. You can clarify all the nuances by contacting your local tax office.

Inventory value

In this case, the tax base is calculated from the sum of the inventory value of all buildings owned by one owner, multiplied by a coefficient that is approved at the state level.

This is the so-called deflator coefficient. Tax rates can be set individually by local authorities.

How much should I pay?

It all depends on the type of construction, the characteristics of the sites on which the objects are located, as well as on the cadastral or inventory value of the buildings. In general, both calculation methods result in a similar amount of tax that the owner must pay. If you need inventory value data, you can also find it on the official Internet portal of Rosreestr.

Today, a more relevant method is to calculate the tax base based on the cadastral value of real estate:

for buildings worth 300 thousand rubles. and higher rate - 0.1%;
if from 300 to 500 thousand rubles. — from 0.1 to 0.3%;
if over 500 thousand rubles. - from 0.3 to 2%.

Innovations for 2018

In accordance with changes in legislation, a tax must be paid for each building or outbuildings on a summer cottage. How much to pay? — it depends on how exactly you register the object (more on that below). All this does not apply to the preferential category of citizens - pensioners. They may not pay for a residential building on the site and for one of the outbuildings (provided that its area is no more than 50 sq. m). The remaining objects are subject to taxation.

What is included in the category of taxable outbuildings?

These are all permanent buildings that have a foundation, but are non-residential:

a gazebo with a canopy, built on a low foundation;
summer kitchen or attached veranda;
garage, detached or attached;
barn, bathhouse, sauna and other utility rooms.

What you don't need to pay tax for:

non-permanent buildings (without a foundation): gazebos, terraces, sheds, etc.
light greenhouses;
gazebos;
toilets;
summer shower, etc.

Local authorities may expand the list of benefits provided. To find out about the current rules within your district and region, contact the MFC Help Center and request information regarding the list of property tax rates and exemptions.

In order to calculate the amount of tax on a land plot and real estate on it as accurately as possible, you need to make sure that all objects that fall under the taxable category have been officially registered and identified in the state register of property rights.

How often and when do you need to pay taxes?

The tax on country real estate and land is annual and is payable in accordance with the tax period no later than December 1 of the current year.

As a rule, government departments send notices to owners in advance with a calculation of the amount. If it does not arrive, an individual can contact the tax authorities, depending on the location of the object, and obtain the necessary information.

1) To avoid standing in queues, you can leave a request on the official website of the tax office (link - nalog.ru).

2) If you have benefits, it is better to notify the tax office about this in advance, before the receipt arrives - this way you will save a lot of nerves and time in case of recalculation. In addition to pensioners, the list of beneficiaries also includes veterans, World War II participants, medal bearers and officers, Chernobyl survivors, disabled people of groups 1 and 2, families of military personnel who have lost their breadwinner, combatants, etc.

3) For small buildings and outbuildings up to 50 square meters. m. there is no need to pay tax. If you want to receive preferential tax conditions, you can submit a corresponding request to the tax office no later than November 1 of the current year.

What if you don't pay?

In general, paying taxes and registering buildings that are subject to the law is a purely voluntary matter. At the same time, the tax service has all the leverage and technical capabilities to track the presence of illegal buildings on the site.

Modern technologies make it possible to record buildings on sites using aircraft (drones) and satellite communications. If an unregistered building is discovered, the owners will receive a notice and a fine.