The order, rates and terms of payment of real estate tax in Moscow of the Moscow region for 2019-2020 are established by the Law of Moscow from 19.11.2014 N 51 "On Property Tax individuals", published on the official website of the Moscow City Duma http://www.duma.mos.ru (with amendments operating in 2020).

The procedure and timing of the payment of property tax in Moscow

In accordance with the new order operating since 2016, in Moscow and the Moscow region, the calculation of property tax is carried out on the basis of cadastral value. This procedure for payment of taxes applies to the following property:

• house;
• residential premises (apartment, room);
• garage, machine-space;
• single immovable complex;
• object of unfinished construction;
• other building, structure, construction, room.

Note, that residential buildings located on land plotsgranted to conduct personal subsidiary, country farm, gardening, gardening, individual housing construction, belong to residential buildings.

Property included in general property apartment houseis not an object of taxation.

The tax is paid at the location of the tax object on the basis of tax noticedirected by the taxpayer to the tax authority. At the same time, the direction of the tax notice is allowed not more than 3 tax periods preceding the calendar year of its direction.

Dency of real estate tax in Moscow

N. allogue is subject to payment no later than December 1 of the year following the expired tax period. That is, real estate tax for 2018 must be paid until December 1, 2019, for 2019 - until December 1, 2020 , and in 2020 - until December 1, 2021.

The time of payment of property tax in Moscow in 2020 - December 01, 2020

In violation established period Payment, tax authorities are charged penalties.

Property tax rates in Moscow

The tax rates on individuals in Moscow are set differentiated depending on the value of the tax object and are in relation to residential buildings, residential premises, Unified real estate complexes, which include at least one residential premises (residential building), as well as in relation to economic structures 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 personal subsidiary, country farms, gardening, gardening or individual housing construction, in the following sizes:

In relation to other properties tax rates As a percentage of the cadastral value of tax objects, established in Moscow in the following sizes (based on the cadastral value of the taxation object):

Tax rates are the same as most cities in the Moscow region.

The procedure for calculating tax

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 are provided (reducing cadastral value) by the magnitude of the cadastral value:

• 10 sq.m. in relation to the room,
• 20 sq.m. in relation to the apartment,
• 50 sq. M. m. in relation to a residential building.
• 1 million rubles - in relation to a single immovable complex with a residential house.

In case when applying tax deductions, the tax base It takes a negative value, in order to calculate the tax, such a tax base is taken equal to zero.

Correction coefficients

Due to the fact that the amount of tax calculated from cadastral value is usually significantly higher than the inventory value, correction coefficients applied when calculating the tax amount are established:

• 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 tax for 2018

Starting from 2019, the correction ratio is not applicable.

In this case, the amount of tax is calculated by the formula:

H \u003d (H1 - H2) X K + H2, where

• H is the amount of tax payable;
• H1 is the amount of tax calculated from the cadastral value without taking into account the correction coefficient;
• H2 is the amount of tax calculated on the appropriate inventory value of the tax object;
• K - correction coefficient.

Example of calculation

Calculate the amount of tax on the apartment with total area 70 sq. M. M., located in Moscow in the area of \u200b\u200bthe Metro Station Metro Station with cadastral value of 6 million rubles. The tax amount for 2014, calculated on the basis of the inventory value, is 950 rubles.

Reference. You can find the cadastral cost of an apartment (residential building) on \u200b\u200bthe Rosreestra website (https://rosreestr.ru/wps/portal/online_request), and then independently with the help of the calculator, calculate the amount of property tax.

1. So tax deduction It is 20 sq.m., that is, the tax base is:

6 000 000/70 sq.m. * 20 sq.m. \u003d 1 714 285.71 rubles.

2. The tax rate on this apartment is 0.1%.

(6 000 000 - 1 714 285.71) * 0.1% \u003d 4 285.71 rubles.

3. Apply the formula for calculating the tax taking into account the correction coefficient:

H \u003d (H1 - H2) X K + H2

The amount of tax to payment for 2015 \u003d (4 285.71-950) * 0.2 + 950 \u003d 1617.14 rubles.

The amount of tax to payment for 2016 \u003d (4 285.71 -950) * 0.4 + 950 \u003d 2284.28 rubles.

The amount of tax to payment for 2017 \u003d (4 285.71 -950) * 0,6 + 950 \u003d 2951.42 rubles.

The amount of tax to pay for 2018 \u003d (4 285.71 -950) * 0.8 + 950 \u003d 3618.56 rubles.

The amount of tax to payment for 2019 and the following years \u003d 4,285.71 rubles.

Property Tax Benefits in Moscow

Property tax benefits have categories listed in the Tax Code of the Russian Federation (federal benefits). These include:

• Heroes of the Soviet Union and the heroes of the Russian Federation;
• disabled I and II groups of disability;
• participants in the Great Patriotic War;
• combat veterans;
• chernobyls;
• old-strike pensioners and others.

A complete list of beneficiaries on the payment of property tax on the property see the article on the link.

New. If the former legislation provided full exemption from paying tax on all types of facilities for preferential category Persons, then since 2016, the benefits are provided on the choice of the taxpayer for one object of one type: 1) apartment, room; 2) residential building; 3) specially equipped creative workshops, studios, studios; 4) garage or machine-space, etc.

For example, if a pensioner has an apartment, a room, a residential building and a garage, then it has the right to benefit: one object is optional - an apartment or room (since the specified housing is included in one type of objects), residential building and garage.

Local benefits

1. In Moscow, for federal beneficiaries, the exemption from the payment of a tax or machine-space is additionally provided for the federal beneficiaries.

• during the tax period, they did not use the right to benefit on the basis of Art. 407 of the Tax Code of the Russian Federation in respect of these objects;
• the area of \u200b\u200bthe garage or the machine does not exceed 25 square meters. m;
• the object is located in the building included in the list defined in accordance with paragraph 7 of Art. 378.2 NK of the Russian Federation, taking into account the conditions of the para. 2 p. 10 tbsp. 378.2 NK RF.

2. Taxpayers (with the exception of federal beneficiaries) pay the tax against one garage or the machine-space specified in paragraph 1, in the following sizes:

• 8.3% of the tax amount calculated for 2015;
• 7.7% of the tax amount calculated in 2016;
• 7.1% of the tax amount calculated in 2017;
• 6.7% of the tax amount calculated in 2018 and subsequent tax periods.

Tax benefits provided for in paragraphs 1, 2 are provided with respect to a single garage or machine-space with a maximum amount of tax amount regardless of the amount of grounds for the use of tax benefits.

Additional benefits on the payment of property tax for large families, low-income citizens, orphans at the local level in Moscow not established.

To obtain benefits, you need to contact a written statement (you can download the application form for benefit) in the link) in tax authority Until November 1, the year, which is a tax period, and documents confirming the right to benefit.

Prepared "Personal Rights"

Since January 1, 2015, the property tax in Moscow in Moscow of the Inspectorate of the Federal Tax Service of Russia is determined by the cadastral value of the relevant real estate objects. What formula is it calculated in 2017 for 2016? About this - in our consultation.

New approach

Its features of calculation has a tax on property of individuals in Moscow for 2016. First, we recall that its magnitude is calculated by the tax authorities themselves, and then the final amount is sent to pay as part of a summary notice.

Secondly, 2016 on the tax under consideration is the second in order of the tax period, when the calculation of property tax on the Moscow is based on the cadastral assessment of the metropolitan real estate.

On the territory of Moscow, the cadastral value of objects capital construction Approved by the same resolution of the Government of the capital of 21.11.2014 No. 688-PP (as amended by decisions of 09.12.2014 No. 747-PP, from December 26, 2016 No. 937-PP and from 09/28/2017 No. 725-PP).

Under the law, the base for calculating property tax in 2017 establishes for each object as its cost on Cadastre. And she, in turn, is given in the Unified State Register of Real Estate (EGRN) as of January 1 (in our case - 2016, which serves as a tax period). This is evidenced by Art. 403 of the Tax Code of the Russian Federation.

The cadastral value of the object is established by the rules for the legislation on appraisal activities. And in particular, the law of 29.07.1998 No. 135-FZ<Об оценочной деятельности в РФ˃.

Based on Article 408 of the Tax Code of the Russian Federation, the value of the tax for the first 4 tax periods from the beginning of application in the region to the base on it is calculated based on special decrease in coefficients.

• Tax authorities should calculate the tax themselves and send Ready notifications for his payment.
  The direction of tax notice is carried out on time no later than 30 days before the date of payment.
• Tax pay no later than December 1 of the year following the expired tax period.
• FROM January 1, 2015. of the year the property tax is calculated on the basis of cadastral The cost of property.
• State cadastral assessment is carried out more often than once in three of the year.
  For Moscow, St. Petersburg and Sevastopol Maximum Evaluation Frequency Reduced up to two years.
  Accordingly, the amount of the tax base for property tax can not change more often.
• Cadastral value of its real estate you can learn On the Rosreestra site.
• If the taxpayer believes that the cadastral value of his property is seriously different from the market, it has the right to appeal the results of the cadastral assessment in the court or commission on the consideration of disputes on the results of the definition of cadastral value in the territorial administration of Rosreestra.
• Tax rates from cadastral cost

  Tax rate	Tax object
  0,1 %	From cadastral value: residential buildings, residential premises; objects of unfinished construction in the event that the designated assignment of such objects is a residential building; unified real estate complexes, which include at least one residential premises (residential building); garages and machine-spaces; economic structures or structures, the area of \u200b\u200beach of which does not exceed 50 square meters and which are located on land plots provided for the maintenance of personal subsidiary, country farm, gardening, gardening or individual housing construction;
  2 %	From cadastral value: Administrative and shopping centers and premises in them, non-residential premises for offices, trading facilities, public catering and domestic facilities In relation to tax objects, the cadastral value of each of which exceeds 300 million rubles;
  0,5 %	With regard to other tax objects.

• Tax rates from inventory The cost of tax rates from the inventory value are established on the basis of a total inventory value of taxation objects by multiplied by the coefficient-deflator. Learn the inventory value His property individuals can in the department BTI at the place of residence.
• Tax breaks and deductions
• Calculating tax in the transition of ownership
  • In the event of (termination) at the taxpayer during the tax period, the property rights of property calculate the tax against this property is made taking into account coefficientdetermined as the ratio of the number of full months during which this property was owned by the taxpayer, to the number of calendar months in the tax period.

    K \u003d m / 12

    M - the number of months of ownership of the year

  • until the 15th The numbers of the corresponding month inclusive or termination of property rights occurred after the 15th day of the relevant month, for a full month The month of occurrence (termination) of the specified law is accepted.
  • If the occurrence of property rights to property happened after the 15th The numbers of the corresponding month or the termination of the specified law occurred until the 15th of the corresponding month inclusive, the month of the occurrence (termination) of the specified law not taken into account When determining the coefficient specified in this paragraph.

Example 1.

In the apartment (Moscow) with an area of \u200b\u200b49 square meters. M is prescribed a family of three:

1. Father (disabled group II, has a share in the right of ownership of an apartment in the amount of 2/3),
2. Mother (not a pensioner, has a share in the right of ownership of an apartment in the amount of 1/3),
3. Adult Son (registered in the apartment, but does not have a share in the right of ownership of it).

The cadastral value of the apartment is 7,500,000 rubles,
inventory cost - 250,000 rubles. It is necessary to calculate the property tax for the apartment in 2017.

Payment

1. Calculate property tax for 2014. The value of the tax in 2014 is needed to use downward coefficients to calculate the tax in the transition period.

   Transitional period (2015-2018) - a period of transition of calculating property tax "based on inventory value" to the calculation "based on cadastral value"

   
   In 2014, the payment amount was calculated from inventory cost.
   • Father, as a disabled person, has a benefit in the form of liberation from paying tax.
   • The son of ownership of the apartment does not have, and therefore does not pay the tax.
   • Mother who owns a share in the right of ownership of an apartment in the amount of 1/3, pays tax calculated with her ownership,
     by the following formula:

     Tax \u003d SIE X Share

     sTI - Inventory Real Estate Cost

   We substitute the data, we get the amount of tax from the inventory value of the apartment:
   250 000 rub. x 1/3 x 0.1% \u003d 83,33 rub.

   Note:
   This amount of tax (83 rubles) can be obtained from the tax notice in 2015, on the basis of which a nologist was paid for 2014.

2. Calculate property tax for 2015.
   Since 2015, the amount of payment is calculated from cadastral The cost of real estate. At the same time, regardless of the number of owners, a deduction is provided - 20 square meters. m from the total area of \u200b\u200bthe apartment, which is not taxed. The tax is calculated by the following formula:

   Tax \u003d (NK - n) x to +

   NK - the amount of tax calculated from the cadastral value;
   None - the amount of tax calculated from the inventory value;
   K is a downstream coefficient.

   1. To calculate the amount of tax, you must first determine which area of \u200b\u200bthe apartment will be taxed. For this, the total area of \u200b\u200bthe apartment will reduce (20 square meters. M):
      49 - 20 \u003d 29 square meters. M.
   2. Next, we define the cadastral value of 1 square. m apartments:
      7,500,000 rubles. / 49 square meters M \u003d 153 061,22 rub.
   3. To determine the tax base for property tax, you need to multiply the cost of 1 square meters. M apartments on the taxable area:
      29 square. M x 153 061,22 rub. \u003d 4 438 775.38 rubles.
   4. Under the terms of the example, the father has a tax benefit in the form of a tax exemption.
      The son has no ownership of the apartment, and therefore the tax does not pay.
      To calculate the tax payable to the mother, you need to multiply the tax base to the share of the mother in the right of ownership of the apartment (we receive a tax base):
      1/3 x 4 438 775.38 rub \u003d 1 479 591,79 руб.
   5. Calculate the amount of tax based on cadastral value:
      1 479 591.79 rub. x 0.1% \u003d 1479,59 rub.
   6. According to the formula mentioned above, we calculate the tax for 2015, 2016, 2017 and 2018, since various decrease in the Civil Coefficients are provided for each year.
   For 2015:
   (1 479,59 rub. - 83,33 rub.) X 0.2 + 83,33 rub. \u003d 362,58 rub. For 2016:
   (1 479,59 rub. - 83,33 rub.) X 0.4 + 83.33 rubles. \u003d 641,83 rub. For 2017:
   (1 479,59 rub. - 83,33 rub.) X 0.6 + 83.33 rubles. \u003d 921,09 rub. For 2018:
   (1 479,59 rub. - 83,33 rubles.) X 0.8 + 83.33 rubles. \u003d 1 200,34 rub. For 2019:
   (Since 2019 and subsequent years, the downstream ratio does not apply, the tax is calculated on the basis of the cadastral value)
   1 479 591.79 rub. x 0.1% \u003d 1 479,59 rub.

Property tax rates in Moscow

(Law of Moscow of November 19, 2014 N 51 "On the property tax of individuals") In a relationship: residential buildings, residential premises, uniform real estate complexes, which include at least one residential premises (residential building), as well as in relation to economic 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 conducting personal subsidiary, country farming, gardening, gardening or individual housing construction
Tax rate	Cadastral value of the object of taxation or tax object
0,1 %	Up to 10 million rubles (inclusive)
0,15 %	Over 10 million rubles to 20 million rubles (inclusive)
0,2 %	Over 20 million rubles to 50 million rubles (inclusive)
0,3 %	Over 50 million rubles to 300 million rubles (inclusive)
Other property
0,1 %	garage and machinerysty
0,3 %	Object of unfinished construction (residential building)
1,5 %	Administrative and business and commercial prices and premises in them, non-residential premises for offices, shopping facilities, public catering and domestic facilities
2,0 %	Taxation objects, the cadastral value of each of which exceeds 300 million rubles
0,5 %	Other objects of taxation

Example 2.

On May 15, 2016, the taxpayer bought an apartment in Moscow with an area of \u200b\u200b70 square meters. m.
The cadastral value of the apartment is 8.7 million rubles.
Inventory costs for 01.01.2014 - 300 thousand rubles.

Payment

When calculating, the same formulas are used as in Example 1.

1. Calculate the area of \u200b\u200bthe apartment with which the tax will be paid by applying the tax deduction:
   70 - 20 \u003d 50 square meters. M.
2. Determine the cadastral value of 1 square meters. m apartments:
   8 700 000 rub. / 70 kV. m \u003d 124 285,71 rub.
3. We find a tax base for calculating the tax:
   50 sq. M. m x 124 285,71 rub. \u003d 6 214 285.50 rub.
4. We define the tax on the inventory value of the apartment:
   300 000 rub. x 0.1% \u003d 300 rubles.
5. Calculate the amount of tax based on cadastral value.
   6 214 285.50 rub. x 0.1% \u003d 6214.29 rub.
6. Determine the tax amount for 2016:
   Lowering coefficient for 2016 \u003d 0.4
   (6214.29 rub. - 300 rubles.) X 0.4 + 300 rubles. \u003d 2665,72 rub.
7. Calculate the period for which the tax will be paid as the attitude of the number of month ownership of property to the total number of months of the reporting year:
   8 months / 12 months. \u003d 0.67
8. To calculate the amount of tax payable for the time of ownership of the apartment from May to December 2016 need the amount of tax from paragraph 6 of this example to multiply the coefficient of paragraph 7 of this Example:
   2665.72. x 0,67 \u003d. 1786,03 rub.

Is local tax, i.e. It is paid to the budget of the municipality (or cities of the federal significance of Moscow, St. Petersburg and Sevastopol), in which it is installed and in which property is located.

Who pays property tax in 2018

Property tax should pay individuals who have owned:

• house;
• residential premises (apartment, room);
• garage, machine-space;
• single immovable complex;
• object of unfinished construction;
• other building, structure, construction, room;
• the share of property listed above.

Houses and residential buildings located on land plots provided for personal subsidiary, country farm, gardening, gardening, individual housing construction are residential buildings.

Note: for the property that is part of the general property of an apartment building (staircases, elevators, attics, roofs, basements, etc.) you do not need to pay.

noteAccording to the changes made to the Tax Code of the Russian Federation, the law of 30.11.2016 No. 401-FZ, non-residential buildings (garden and country houses) are equated with residential and are subject to tax on property, starting from the period of 2015. With respect to these objects, citizens may be declared benefits (if the tax is calculated in cadastral value) in the amount of 50 sq.m. Unplanable area. For its receipt it is necessary to contact the tax authority personally or submit an application through the "Personal Account of the Taxpayer".

How the property tax is calculated for 2017

The property tax is calculated by the IFNS, after which it sends a notification at the address of the place of residence of an individual, which contains information about the amount of the tax required to pay.

From January 1, 2015, 32 Head of the Tax Code of the Russian Federation entered into force, which provides for a new procedure for calculating property tax. According to the new rules, the tax is calculated not from the inventory value of the object, but on the basis of its cadastral value (i.e., as close as possible to the market).

The new procedure for calculating is administered separately by each subject of the subject of the Russian Federation. Those entities that did not have time until December 1, 2017 to approve the cadastral cost of objects and publish the relevant legal act will calculate the tax in 2018 according to the "old" (based on inventory value).

Note: To fully proceed to the calculation of the property tax on the basis of the cadastral value, all the subjects of Russia should until January 1, 2020.

How the cadastral value tax is calculated

Tax on property of individuals, based on the cadastral value of the object, is calculated according to the following formula:

N K \u003d (Cadastral Cost - Tax deduction) x Sharp Size x Tax rate

Cadastral value

When calculating the tax, the data on the cadastral value of the object is taken from the State Cadastre of Real Estate as of January 1 of each year (on new objects - at the time of their state accounting). You can find out the cadastral value of the object in the territorial separation of the Rosreestra.

Tax deduction

When calculating the tax, the cadastral value of the main types of objects can be reduced by tax deduction:

The authorities of the municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to increase the amounts of tax deductions described above. If the cadastral value is negative, it is taken equal to zero.

Example of calculation

Petrov I.A. Its owned apartment with a total area of \u200b\u200b50 square meters. meters. Her cadastral value is 3,000,000 rubles. The cost of one square. meter is 60,000 rubles.

Tax deduction in this case will be: 1 200 000 rub. (60 000 rub. X 20 square meters). When calculating the tax it is necessary to take the reduced cadastral value: 1 800 000 rub. (3,000,000 rubles. - 1,200,000 rubles.).

Size of the Size

If the object is in common ownership

Tax rate

Tax rates in each subject of Russia are different, their exact size in 2018 you can find out on this page.

The authorities of the municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to reduce the tax rate 0,1% to zero or increase it, but no more than three times. Also depending on the magnitude of the cadastral value, the type and location of the object, the local authorities have the right to establish differentiated tax rates.

Example of calculation

Tax object

Petrov I.A. belongs ½ Apartments with a total area of \u200b\u200b50 square meters. meters. The cadastral value of the apartment is 3,000,000 rubles. Tax deduction will be equal to 1,200,000 rubles.

Calculation of tax

To calculate the tax, take the maximum possible tax rate. 0,1% .

Substituting all the available data formula, we obtain:

900 rub. ((3,000,000 rubles. - 1,200,000 rubles.) X ½ x 0.1%).

How the tax of the inventory value is calculated

The property tax on individuals, based on the inventory value of the object, is calculated according to the following formula:

N and \u003d Inventory Cost X Size Share X Tax Bet

Inventory value

When calculating the tax, the data on the inventory value submitted to the tax authorities before March 1, 2013. You can find out these data in the BTI branch at the location of the property.

Size of the Size

If the object is in common ownershipThe tax is calculated for each of the participants in proportion to its proportion of ownership of this object. In case the property is in overall joint ownershipThe tax is calculated for each of the joint ownership participants in equal shares.

Tax rate

Tax rates in each subject of the Russian Federation are different, you can learn their exact size on this page. Please note that tax rates should not exceed the following limits:

Note: Depending on the value of the inventory value, the species and location of the object, local authorities have the right to establish differentiated tax rates.

Example of calculation

Tax object

Petrov I.A. belongs ½ Apartments in Moscow. The inventory value of the apartment is 200 000 rubles..

Calculation of tax

The tax rate for this apartment is provided in the amount of 0,1% .

The property tax in this case will be equal to: 100 rubles. (200 000 rub. X ½ x 0.1 / 100).

How tax is calculated on the new rules in the first 4 years

When calculating tax from cadastral value, its size is obtained significantly more than when calculating the inventory value. In order to prevent a sharp increase in the tax burden, a decision was made: in the first four years (after the introduction of new rules in the region), the tax expects the following formula:

N \u003d (n k - n and) x k + n and

N K. - Tax calculated from the cadastral value of the object ().

N I. - Tax calculated from the inventory value of the object ().

TO - lowering coefficient, thanks to which the tax burden will gradually increase by 20% each year.

The coefficient K is:

• 0.2 - in the first year;
• 0.4 - in the second year;
• 0.6 - on the third year;
• 0.8 - in the fourth year.

Starting from 5th year, property tax must be calculated based on the cadastral value of the object.

Note: The calculation of the tax according to the above formula is made only in cases where the tax against cadastral value is obtained more than from the inventory value.

Tax notification

Individual tax tax is calculated by the tax service, after which it sends a tax notification to their place of residence, which contains information about the amount of tax, payment of it, etc.

Tax notifications in 2018 will be sent to residents of Russia in the period from april to NovemberBut no later than 30 days before the date of payment.

Many real estate owners mistakenly believe that if they did not receive a notice from the tax service, then the property tax is not necessary. This is not true.

From January 1, 2015, the law entered into force, according to which taxpayers in the event of non-receipt of tax notifications are required communicate independently In IFTS, they have real estate objects, as well as vehicles.

The above message with the application of copies of the right-point documents must be provided in the IFNS in relation to each taxation object once over December 31 of the next year. For example, if the apartment was bought in 2017, and notifications did not come on it, then IFTS provides information on time until December 31, 2018.

Therefore, in the event of non-acceptance of notification, the FTS recommends that the Inspectorate can be initiated and contact the inspection personally (for the online record of the reception can be used by this service).

In the event that a citizen independently announces the existence of a vehicle, according to which the tax was not accrued, the calculation of the payment will be made in that year in which the specified message was filed. However, this condition is valid only if there were no information about the reported object. If the notification on payment was not directed for other reasons (for example, the address of the taxpayer is incorrectly specified, or it was lost by mail), then the calculation will be made for all three years.

For the failure to submit such a message within the prescribed period, the citizen will be held accountable by paragraph 3 of Art. 129.1 and fined in the amount of 20% of the unpaid amount of the tax, according to the fact that he has not submitted to the message.

Duration of payment of property tax

In 2018, a single period of payment of property taxes was established for all regions of Russia - no later than December 1, 2018.

noteIn the event of a violation of the timing of the payment of property tax, the amount of arrears will be accrued to the penalty for each calendar day of delay in the amount of one three hundred on the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority can send a notice to the employer of the debtor about the recovery of debt due to wages, as well as impose a restriction on departure from the Russian Federation. Fine from individuals for non-payment of taxes is not charged.

Payment tax on property

You can pay the property tax with the help of a special service on the official tax service website.

For this you need:

How to find out tax debt

You can find out about the availability of debt on your taxes in several ways:

1. Personally turning to the territorial tax authority FTS at the place of residence.
2. Through the personal account of the taxpayer on the official website of the FTS.
3. With special service on a single portal of public services.
4. Through the data bank on the official website of bailiffs (only for debtors, the cases of which are in the executive production).

Tax on individuals from 2017. The tax payers recognize individuals with the ownership of property recognized by the object of taxation under Article 401 of the NC RF ::

1. House;
2. Residential premises (apartment, room);
3. Garage, machine-space;
4. Single immovable complex;
5. Object of unfinished construction;
6. Other buildings, structure, construction, room.

If the residential structure is located on the land plot for conducting personal subsidiary, country farm, gardening, gardening, individual housing construction, then it relates to residential buildings. The property included in the general property in an apartment building is not an object of taxation.

When ownership of several individuals, each of them is recognized separately, and pays the tax in proportion to its share. The tax is paid according to the notification sent. The notification is sent to minor to those who own real estate, it is paid for guardians or parents to adulthood.

The tax is calculated by the cadastral value of the object, which takes into account factors such as: location, area, year of construction, etc..

Since 2017, the collection refers to local taxes and may increase or decrease from federal rates. Payment term until December 1. Penalty is accrued from December 2

Calculate taxes of individuals on their own, it is quite difficult, but for understanding: we know the cadastral value of your facility from reliable sources of the official website, for example, the Rosreestra site, representatives of the local municipality will learn the interest of the tax rate and calculate the appropriate wear (calculation of this indicator is made by a specialist in the formula ). The procedure for calculating and formula is given in Article 408 of the Tax Code of the Russian Federation. But experts who can correctly appreciate the cadastral cost, are quite small (this is the case when you want to independently make such an assessment, to challenge accruals in the tax inspection), some issues on challenge can also be found on the Rosreestra website.

When calculating tax, based on the cadastral value, it is reduced to:

10 sq.m.. , for the room, (if you are her owner, it is right 10 m.kv.)

20 sq.m. ., for apartment,

50 sq.m. ., For residential buildings.

This deduction is provided according to one of the selected objects of each type by the taxpayer himself, does not depend on the number of owners and whether the owners of the benefits have.

If the taxpayer did not notify the tax authorities in writing, about his choice, then automatically the choice will be for the longer amount of accrued tax.

By law in Moscow, cadastral value can be reviewed every two years. The first approved from January 1, 2017. Next will be approved in 2019

These rates apply only in Moscow. Other regions need to be viewed separately.

For tax periods apply downward coefficient

• In 2015, the coefficient of 0.2 to the amount of tax accrued on all objects.
• In 2016, the coefficient of 0.4.
• In 2017, the coefficient is 0.6.
• In 2018, the coefficient of 0.8.
• Since 2019, the downstream ratio is not applicable.

Tax benefits (do not pay for tax) if you:

• Pensioner;
• Total duration of military service 20 years or more;
• Disabled person I or group II, or disabled since childhood;
• Member of the family of a military person who lost the breadwinner;
• Spouse or father (mother) of a military personnel or civil servant who died in the performance of duties;
• Treat other out of 15 preferential categories (Article 407 of the Tax Code of the Russian Federation)

Benefit can be used:

• One apartment or room;
• One residential house;
• One garage or location.

Benefit can be used for each object, but on the second of each objects you need to pay taxes.

All citizens on one economic structure are also beneficial in the country area with an area of \u200b\u200bno more than 50 sq. M. (Saraight, Motovka, etc.).

Benefit cannot be applied to real estate:

• used in business activities;
• worth more than 300 million rubles.

For benefits, if it was not previously received, it is necessary to write an application to any tax inspection and provide documents for the right of benefits.

If not received a tax notice to property, you must apply to the inspection. If you miss the payment period on December 1, due to the lack of tax notice, it is necessary to contact the inspection, but they usually do not recognize the error and you will have to pay penalties. If this will be deliberately accrued to the penalty for the late payment of tax and a penalty for failure to submit relevant information in the amount of 20% of the unpaid amount of the tax will be charged.

Turning to us for advice or practical help in the 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 me to calculate all taxes of individuals that you have to pay, but we also calculate the necessary deductions, which can significantly reduce the tax.