Calculating the property tax on individuals. What benefits exist on the tax on the property of individuals. Tax deductions for payers who calculate the tax on cadastral value

Changes to the Tax Code Russian Federation, entered into force on January 1, 2015, changed not only the formula for calculating property tax individuals, but also the procedure for obtaining benefits for some categories of taxpayers. At the same time, the list of beneficiaries remained the same.

Who has the right not to pay property tax?

So, the right to benefit from:

• Heroes of the Soviet Union and the heroes of the Russian Federation, as well as persons awarded the Order of the Glory of three degrees;
• disabled I and II groups, disabled children;
• participants in the civil war and the Great Patriotic War, as well as other combat operations on the protection of the USSR as part of the regular army and partisan detachments, veterans of hostilities;
• persons of the winsted composition of the Soviet Army, Navy, internal affairs bodies and state securitywho occupied full-time position in military units, headquarters and institutions that were part of the current army in the period of the Great Patriotic War, or the persons who were in this period in the cities, participation in the defense of which are counted with these persons in length of years to prescribe a pension on preferential conditions established for military personnel of the existing army;
• radiation victims due to a catastrophe at the Chernobyl NPP, the production association "Mayak", the discharges of radioactive waste into the Tcha River and nuclear tests at the Semipalatinsky landfill;
• servicemen, as well as citizens dismissed with military service in stock and having a total duration of military service 20 years and more;
• persons who were directly involved in special risk units in the tests of nuclear and thermonuclear weapons, the elimination of accidents of nuclear facilities on the means of weapons and military facilities;
• family members who have lost their breadwinners;
• pensioners receiving pensions appointed in the manner prescribed by pension legislation, as well as persons who have reached the age of 60 and 55 years (, accordingly, men and women), in accordance with the legislation of the Russian Federation, monthly lifetime content is paid;
• citizens dismissed from military service or invited by military fees who performed international duty in Afghanistan and other countries in which fighting was conducted;
• individuals who received or suffered a radiation disease or those who have become disabled as a result of testing, exercises and other works related to any kind of nuclear facilities, including nuclear weapon and spacecraft;
• parents and spouses of military personnel and civil servants who died in the performance of official duties;
• individuals engaged in professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used for organizing open to visiting non-state museums, galleries, libraries - for the period of this use;
• individuals - 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 plotsprovided for conducting personal subsidiary, country farm, gardening, gardening or individual housing construction.

What objects of taxation extends benefits?

In accordance with paragraph 4 of Article 407 of the Tax Code of the Russian Federation, the taxpayer can take advantage of benefits for the payment of property tax in relation to an apartment or room; residential building; garage or machine-space; Premises specially equipped for classes professional activities (creative workshop, atelier, studio, etc.), residential premises used to open non-state museums, galleries, libraries; economic structure or structure (up to 50 sq.m.), located on a plot for conducting personal subsidiary farm.

It is important to know that tax breaks is valid only in relation to one object of taxation of each category. That is, if the beneficiary has two apartments, he can count on exemption from tax pay only in relation to one of them, but it may not pay a tax on a garage or a car.

At the same time, the object of taxation should not be used for entrepreneurship, because for entrepreneurs (IP) applies a special tax regime (UCNO, UNVD, PSN), according to which they are so exempted from the payment of property tax, which is used for entrepreneurship. In such a way that IP get exemption from the payment of property tax on individuals, it is necessary to submit to the tax authorities a statement and documents confirming that it applies a special and uses, for example, an apartment in business activities during the tax period.

Tax benefits does not apply to tax facilities included in the list defined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation and paragraph of the second paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation. We are talking about administrative and business and shopping centers, as well as non-residential premises designed to accommodate offices, shops, catering facilities, etc. In addition, the benefits do not apply to tax objects, the cadastral value of each of which exceeds 300 million rubles.

How to take advantage of property tax?

In accordance with paragraph 6 of Article 407 of the Tax Code of the Russian Federation in order to take advantage of benefits, a citizen who has appropriate grounds must provide all required documents in tax authority At the place of residence or at the location of the property. It is necessary to do this before November 1, which is tax periodStarting with which the benefits are applied for the specified objects. If these documents are not provided, then tax benefits applies to one of the objects of each category with the maximum amount of tax.

How will the tax on property of individuals in 2015 be calculated?

The new property tax from 2015 began to be applied in 28 constituent entities of the Russian Federation. The rest of the regions will move on it over the next five years. The main difference of new rules is the change in the taxable base with the inventory on the cadastral, which is as close as possible to the market. That is, you will have to pay more.

About how tax on real estate individuals, read in the legal instruction 9111.ru.

How is the cadastral value of real estate calculated?

From January 1, 2015, a federal law of 04.10.2014 N 284-FZ came into force "On Amendments to Article 12 and 85 of Parts, and part, the second of the Tax Code of the Russian Federation and the recognition of the Law of the Russian Federation" On Taxes on the Property of Individuals " The law makes a number of changes in the procedure for payment of property tax on individuals.

The main change is the refusal to determine the tax base for the inventory value of the property, which takes into account only the cost of building real estate and its wear. That is, the price of an apartment in the old Fund is very low today, even if the market value of this housing is high - for example, in the historical center of St. Petersburg.

The legislators decided to eliminate this contradiction by changing the tax base with an inventory for cadastral, which is as close as possible to the market, as it takes into account not only the year of the construction of the residential premises and its area, but also its location, class, and even economic development Region where the object is located. The final cadastral value of a particular object will determine state Commission. For citizens, it remains to challenge her decision in court.

What real estate will have to pay tax?

The change and a list of tax objects, which is listed in Article 401 of the Tax Code of the Russian Federation, it is now as follows:

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

Among the changes - the appearance in the list of machine-places, objects of unfinished construction and unified real estate complexes, which is a combination of united uniform designations, structures that are inextricably linked physically or technologically or located on one land plot. For example, a children's camp or sports complex.

Dacha was disappeared from the list, but their owners were not freed from the tax. Dacha, like any other residential buildings located on land plots provided for personal subsidiary, country farm, gardening, gardening, individual housing construction, now belong to the category of residential buildings. Not recognized as an object of taxation of property that is part of the general property apartment house.

Basic estate tax rates

The new tax rates will be determined by the regions themselves, focusing on the basic rates established by the Tax Code (clause 2 of Art. 406), which are equal:

• 0.1% OT cadastral value Residential buildings and premises, unfinished residential buildings, uniform real estate complexes, which include at least one residential premises (residential building), garages and places, household buildings or structures, with an area of \u200b\u200bno more than 50 square meters. m located on land plots of personal subsidiary, country farm, gardening, gardening or individual housing construction;
• 2% of the cadastral value of administrative and business and shopping centers and premises in them, non-residential premises for offices, shopping objects, objects catering and domestic services, as well as for property, the cadastral value of which exceeds 300 million rubles;
• 0.5% of the cadastral value of other objects.

These rates by regional authorities can be reduced to zero or increased, but not more than three times.

Property tax in Moscow

As an example, you can bring the property tax rates of individuals who are installed in Moscow.

• 0.1% - for property, the cadastral value of which is less than or equal to 10 million rubles, as well as for garages and machine-spaces.
• 0.15% - for objects with cadastral value from 10 million rubles to 20 million rubles inclusive.
• 0.2% - for the property, whose cadastral value will be in the range from 20 million rubles to 50 million rubles inclusive.
• 0.3% - for those objects of real estate, in which cadastral value exceeds 50 million rubles, but less than 300 million rubles. inclusive, as well as for unfinished residential buildings.
• 2% - for administrative and business and shopping centers and premises in them, non-residential premises for offices, trading facilities, catering facilities and domestic services, as well as for property, the cadastral value of which exceeds 300 million rubles.
• 0.5% - with respect to other objects.

Privacy benefits for property

To avoid a sharp increase in the population's tax burden, the legislators banned the regional authorities to increase the tax by more than 20% annually, that is, the tax will be multiplied by the coefficient of 0.2.

In addition, there is a tax deduction that is equal to the apartment - the cadastral value of 20 sq.m., for the room - 10 sq.m., for a residential building - 50 sq.m. This means that, for example, having an apartment of 50 square meters. m., the owner will pay tax from the cadastral value of it 30 sq.m.

Example of calculating real estate tax in Moscow

Ivan Ivanov has an apartment of 55 meters in a residential area of \u200b\u200bMoscow. Its inventory cost is 299 thousand rubles, cadastral - 8 million rubles. According to the old rules, the amount of tax with such an apartment will be calculated by the formula: the inventory cost is multiplied by the tax rate, which is 0.1% for the apartment of the inventory value less than 300 thousand rubles (the Law of Moscow of October 23, 2002 N 47 "On tax rates on property of individuals ")

299 000 x 0.1% \u003d 299 rubles.

According to the new rules the tax base In relation to Ivan Ivanov's apartment, it is defined as its cadastral value, reduced by the magnitude of the cadastral value of 20 square meters of the total area of \u200b\u200bthis apartment. Accordingly, the tax will have to pay from cadastral value (55-20) 35 sq.m. Housing, which will be equal to 5,090,909 rubles.

5 090 909 * 0.1% \u003d 5,091 ruble.

In order to obtain the final amount, it is necessary to apply the formula described in Article 408 of the Tax Code of the Russian Federation.

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

H is the amount of tax to pay; H1 - the sum of the tax on the cadastral value; H2 - the amount of tax on the inventory value; K is a downstream coefficient (0.2 - first year; 0.4 - second year; 0.6 - third year; 0.8 - fourth year.)

(5 091 - 299) x 0.2 + 299 \u003d 1257 rubles.

Thus, the amount of real estate tax for Ivan Ivanov will increase more than four times over the year - from 299 rubles in 2014 to 1257 rubles in 2015.

What regions transferred to a new property tax?

The legislators provided for the right of regions to gradually move on new tax. Pioneers made 28 Russian Regions: Buryatia, Tatarstan, Ingushetia, Mordovia, Karachay-Cherkessia, Komi, Udmurtia, Bashkortostan, Moscow, Novgorod, Sakhalin, Amur, Magadan, Novosibirskaya, Ivanovo, Vladimir, Nizhny Novgorod, Samara, Tverskaya, Yaroslavskaya, Ryazan, Arkhangelskaya, Pskov, Penza Region, Moscow, Yamalo-Nenets JSC, Khanty-Mansiysk AO, Transbaikal region.

The rest of the regions will explore the experience gained by the neighbors and will decide on the deadlines for the introduction of a new tax and the amount of regional rates over the coming years.

In connection with the transformations in the field of property taxation and their embodiment in the form of receipts in which the usual taxes are accrued in two-time and three-time sizes, payments are interested in tax legislation. The final amount of payment is influenced by 2 main values: base and bet. Several factors affect the latter.

From which the tax rate depends when calculating property tax

A feature of housing tax compared to other fiscal payments is that it has not yet been completed by the translation program for a single base of taxation according to EGR. Land tax This stage has already passed and across the country is calculated on a single technique. And the tax on housing for another 2 years will be in transition, divided into 2 calculation techniques:

• on the established BTI (t. inventory value);
• according to installed techniques from SRO (t. n. cadastral value).

According to the first method, there are several remaining regions, which have not yet managed to overestimate property in their territories.

For this reason, in the Tax Code of Russia, the method of calculation is taken when using the cadastral assessment and the method of calculating the BTI, preferences at one cost and preference on the second. The tax rate on the property tax of PEFs is determined depending on the method of calculation.

But in addition to differences in the method of calculating the base of the subject, the tax rates for immovable property of individuals are associated with the level of legislation. After all, this tax is local, and therefore establishes by local laws of each municipality.

Who sets the tax rates on the property of individuals

Each city, each district issues its own law, the decision, the ruling of the city or district duma, and independently establishes tax rates on property of individuals.

However, at the same time, the municipalities are not capable of going beyond the limits of Article 406 of the Tax Code of the Russian Federation. In accordance with it, the tax rate on individuals is established separately for each type of taxable real estate.

When using the old method of calculation at the federal level, there was no gradation of property for any criteria, and the new methodology involves the classification of objects on non-residential, residential and others. Each group has features and clarifications.

• houses, apartments, etc.;
• unfinished residential facilities;
• garages;
• economic buildings of less than 50 sq.m, used for horticultural, garden activities or is the goal of IZH.
• real complexes if there are residential buildings in their composition.

For them, the rate may vary from 0% to 0.3% - at the discretion of the municipality.

• trade and business centers;
• objects built under offices, catering points, household services, commercial premises.

The haught list of such non-residential buildings is annually approved by the services of the Russian government. The same section includes real estate if its cadastral value is higher than 300,000,000 rubles. For them accepted elevated bid Tax on property of individuals - 2%. Municipalities have the right to lower it.

For all other types of real estate, the maximum tax rate on the property of individuals is 0.5%.

To date, most regions of the country have moved to a new method, but there are still subjects of Russia who did not have time to spend all the estimated activities and update the EGRN data - because Rosreestr must hire appraisers contractors who will overestimate all property - even machine-space - on the territory Region. Therefore, in Article 406 of the Tax Code of the Russian Federation in paragraph 4, individual tax rates on the property of individuals on the inventory value are taken into account.

Important!

The first difference between the old method from the new - multiplication of the bet on the deflate coefficient.

The standard tax calculation formula is the multiplication of the base and bet. In the case of the cadastral value of the Rosreestr every 3 years (in Moscow - 2) updates the data in EGRN, this allows the assessment of the property to grow commensurate price increases. And in the case of the old method of this update, there is no, and the apartment registered in the 2000th year will have the same characteristics of the BTI for 2019. Therefore, the coefficient deflator was provided - an increase in the rate according to the rates of inflation. For 2018, it is 1,481 according to, adopted on October 30, 2017.

.

Important! The second difference from the new method: the use of differentiated tax rates on property tax on individuals, depending on the total value of the entire property of the person.

In fact, this is a progressive tax scale - the more property of the real estate, the more he pays. However, the differentiation is weak and narrow - with exceeding the value of 500,000 rubles, the limit interest rate The tax on property of individuals is 2%.

Municipalities are authorized to assert different tax rates in the payment of property tax on individuals depending on the final base (each object - with the cadastral method, and the total value of all objects - inventory), the species, territory of being, the territorial zone.

Example 1.

Kropotkin Alexander has 3 residential buildings, their value on BTI - 300,000 rubles each. In its locality, the transition to a new assessment method has not yet been implemented.

From the point of view of the old method important total amount - 300 000 + 300 000 + 300 000 \u003d 600 000 rubles. This sum applies the maximum rate of 2%. And if a transition was carried out on the area, it would be not a total amount, but the cost of each house would be.

The amount of the tax rate on the property of individuals in 2019

You can learn the value of the tax rate on the property of individuals in our locality through the services of the FTS on the official service website. How to use it:

1. Sign in to the FTS website.
   
2. Go to the Services section and select the service. reference Information…».
   
3. You will be transferred to another page.
   
4. Here, specify the filter parameters - property tax, the year is the current, and an administrative-territorial unit.
   
5. The system will find the law of this territory.

Cities of Moscow

On the property tax of individuals

Document with changes made by:
(The official website of the Moscow City Duma www.duma.mos.ru, 10/06/2016) (on the procedure for entering into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, 11/30/2017);
(The official website of the Moscow City Duma www.duma.mos.ru, 29.11.2018) (on the procedure for entering into force, see);
(The official website of the Moscow City Duma www.duma.mos.ru, November 25, 2019).
____________________________________________________________________

This Law, in accordance with the head of 32 of the Tax Code of the Russian Federation, in the territory of the city of Moscow establishes tax rates on the property of individuals in relation to the tax base, determined on the basis of the cadastral value of the object of taxation, and tax breaks.
(Preamble in the editorial office introduced from October 6, 2016 by the law of the city of Moscow of September 28, 2016 N 30

Article 1. Tax rates

Tax rates on individuals (hereinafter - tax) are established in relation to:
(Abzatz in the editorial office entered into force from October 6, 2016 by the law of the city of Moscow dated September 28, 2016 N 30, applies to legal relations arising from January 1, 2015.

1) residential buildings, parts of residential buildings, apartments, apartments, rooms, rooms, uniform real estate complexes, which include at least one 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 Located in land, for conducting personal subsidiary farms, gardening, gardening or individual housing construction, in the following sizes:
(Paragraph in the editorial office, entered into force on January 1, 2018, the law of the city of Moscow dated November 29, 2017 N 45; as amended by the law of the city of Moscow from November 21, 2018 No. 26; in the editorial office introduced From November 25, 2019, the law of the city of Moscow dated November 20, 2019 No. 29.

2) garages and machine-places, including those located in the buildings included in the list, defined in accordance with, objects provided by paragraph second, as well as tax objects, the cadastral value of each of which exceeds 300 million rubles - in the amount of 0 , 1 percent of the cadastral value of the tax object;
(The point in the editorial office entered into force from November 29, 2018 by the law of the city of Moscow dated November 21, 2018 N 26, applies to the legal relations arising from January 1, 2017.

3) objects of unfinished construction in the event that a residential building is projected by the designation of such objects, - in the amount of 0.3 percent of the cadastral value of the taxation object;

4) Tax objects included in the list defined in accordance with paragraph 7 of Article 378_2 of the Tax Code of the Russian Federation, as well as tax objects provided for by paragraph by the second paragraph 10 of Article 378_2 of the Tax Code of the Russian Federation, in the following sizes:

a) 1.2 percent of the cadastral value of the taxation object - in 2015;

b) 1.3 percent of the cadastral value of the taxation object - in 2016;

c) 1.4 percent of the cadastral value of the tax facility - in 2017;

d) 1.5 percent of the cadastral value of the tax facility - in 2018 and subsequent tax periods;
(Clause 4, as amended from October 6, 2016, the law of the city of Moscow dated September 28, 2016 N 30 is applied to legal relations arising from January 1, 2015.

4.1) Tax objects, the cadastral value of each of which exceeds 300 million rubles - in the amount of 2.0 percent of the cadastral value of the taxation object;
(Paragraph 4.1 is additionally included from October 6, 2016 by the law of the city of Moscow of September 28, 2016 N 30

5) other objects of taxation - in the amount of 0.5 percent of the cadastral value of the object of taxation.

Article 1.1. Tax breaks

1. Part of the strength from January 1, 2019 - ..

2. The part has lost its strength from January 1, 2019 - the law of the city of Moscow dated November 21, 2018 N 26 ..

3. The part has lost its strength on January 1, 2019 - the law of the city of Moscow dated November 21, 2018 N 26 ..

4. Taxpayers in relation to one non-residential premises located in the building included in the list defined in accordance with paragraph 7 of Article 378_2 of the Tax Code of the Russian Federation, taking into account the features provided for by paragraph by the second paragraph 10 of Article 378_2 of the Tax Code of the Russian Federation, pay a tax in the amount Definable in accordance with the procedure established by Part 7 of this article, provided that the specified non-residential premises simultaneously satisfies the following conditions:

1) A non-residential premises included in the apartment register or located in the building included in the specified registry. The register of apartments and the order of its formation are approved by the Government of Moscow;

2) the area of \u200b\u200bnon-residential premises does not exceed 300 square meters;

3) the cadastral value of one square meter of non-residential premises as of January 1, which is a tax period, is at least 100,000 rubles;

4) non-residential premises is not a place where the organization is;

5) non-residential premises are not used by the taxpayer in entrepreneurial activities.

5. The building is subject to inclusion in the apartment register on the basis of information about the presence in the apartment building according to the documents issued in connection with the construction or commissioning of the building. The list of such documents is established by the Government of Moscow.

6. Non-residential premises located in buildings not included in the apartment registry are subject to inclusion in the specified registry if they are recognized as actually used exclusively to accommodate individuals. The procedure for recognizing non-residential premises actually used exclusively for the residence of individuals is established by the Government of Moscow.
____________________________________________________________________
Part 6 of this article It comes into force from the date of entry into force of the procedure for recognizing non-residential premises actually used exclusively for the residence of individuals approved by the Government of Moscow, but not earlier than January 1, 2017 and applies to legal relations arising from January 1, 2016.
____________________________________________________________________

7. The tax amount calculated by the taxpayer in accordance with the non-residential premises specified in Part 4 of this article decreases by the amount determined by the formula:

L \u003d n * k1 * k2,

where L is the amount of benefits on which the amount of tax calculated by the taxpayer is reduced;

N is the amount of tax calculated by the taxpayer in accordance with Article 408 of the Tax Code of the Russian Federation regarding non-residential premises specified in Part 4 of this article;

K1 - coefficient equal relation 150 to the area of \u200b\u200bnon-residential premises specified in Part 4 of this article. In the event that the area of \u200b\u200bnon-residential premises specified in Part 4 of this article is less than 150 square meters, the coefficient K1 is taken equal to 1;

K2 - coefficient equal:

0.58 in relation to the calculation of the tax for 2015;

0.62 in relation to the calculation of the tax for 2016;

0.64 in relation to the calculation of the tax for 2017;

0.67 With regard to the tax calculation for 2018 and subsequent tax periods.

8. Tax benefits provided for in paragraph 4 of this article are provided with respect to one non-residential premises with the maximum amount of tax.

9. To provide tax benefits provided for by part 4 of this article, a taxpayer statement is not required.
(Part of the editorial office in action from January 1, 2019 by the Law of the city of Moscow of November 21, 2018 No. 26.
(The article is additionally included on October 6, 2016 by the law of the city of Moscow of September 28, 2016 N 30, applies to legal relations arising from January 1, 2015)

Article 2. Entry into force of this Law

1. This Law enters into force on January 1, 2015, but not earlier than on the expiration of one month from the date of its official publication.

2. To recognize invalid from the day the entry into force of this Law:

1) the law of the city of Moscow dated October 23, 2002 N 47 "On the rates of property of individuals";

2) the law of the city of Moscow dated April 28, 2010 N 15 "On Amendments to the Law of the City of Moscow of October 23, 2002 N 47" On the property rates on the property of individuals ";

Mayor of Moscow
S.S. Sobyanin

Editorial Document Taking into account
changes and additions prepared
JSC "Codex"

The editorial office of RBC Real Estate amounted to the instructions how to calculate the new property tax, including for Muscovites.

Photo: Depositphotos.com/andrei_77

In Russia, a new property tax was adopted. According to the law, the municipalities and cities of federal significance can establish real estate tax for individuals.

The essence of the new tax is: the cadastral value of the apartment will now be applied as a taxable base, calculated by independent appraisers by order of the executive bodies of the constituent entities of the Russian Federation. Land tax is preserved.

Department economic Policy And the development of the city of Moscow presented on Thursday the Internet calculator to calculate the estimated amount of the property of individuals in cadastral value. The goal is to help the property owner in the capital to calculate the approximate amount of the tax on property ownership of property.

When to pay?

The new law will come into force on January 1, 2015, but a five-year transitional period For regions during which the amount of tax will increase by 20% per year. The payment of the property of citizens from cadastral value will begin with 2016, and the full amount of Russians will start paying from 2020.

The tax is calculated for the entire object, and the owners pay depending on their share. Muscovites can now calculate how many they have to pay for property tax. To do this, the Department of Economic Policy and Development of the City has created a tax calculator.

* The inventory value every owner sees now in the current tax on the current tax, as well as in the documents for the property. This cost is needed to calculate the difference between the current tax (from the inventory value) and the fact that citizens will pay from the second half of 2016. Russians until 2020. will pay the difference between these values.

The remaining citizens of Russia can also calculate how many they have to pay for a new tax. To do this, on the Rosreestra portal, you can request data on the cadastral estimation of the cost of an apartment or at home.

Muscovites owners can also independently calculate their payments. Tax rates were accepted on October 14, 2014.

With regard to garages and machine-places, as well as other estate facilities rates 0.1% and 0.5%, respectively.

For objects of unfinished construction (if the residential building is designed by the purpose of such objects) will have to pay 0.3%. The same rate of 2.0% is provided for objects commercial real estate (offices, trading facilities, catering, etc.).

The law provides for a tax deduction in the amount of 20 square meters. m for apartments, 10 square meters. m for rooms and 50 square meters. m. for individual housing construction facilities. That is, if you have an apartment with an area of \u200b\u200b54 square meters. m, then only 34 square meters will be taxed. m.

How will affect the real estate market

The new property tax will mostly affect the owners of expensive real estate. As previously wrote RBC real estate, for most ordinary citizens who own economy-class apartments, the tax burden will increase insignificant. However, for the owners of housekeeping apartments in the center of Moscow, tax policy changes will affect more than. It all depends on the coefficient (see calculations below).

In many cases, the amount of tax will grow more than 10 times and even for modest "odnunches" and "twice bucket" in non-central regions will be 5-7 thousand rubles. in year. In Moscow, the resettlement of low-income citizens from the center for the outskirts may begin in order to reduce the tax burden. In the future, people will become more pragmatically approaching the selection of the apartment and consider which they will have to bear the tax burden.

Cadastral value

Now, according to the Government of Moscow, the cadastral value is lower than the market by 15-20%. However, according to experts, in the near future, its assessment mechanisms will be debugged and it will approach the market.

RWAY Analytical Agency specialists note that the difference between the cadastral and market value is the greater the more expensive the apartment. For some elite objects of Moscow, cadastral cost may be lower than a market for more than 80%.

It is also important to note that the inventory cost of new buildings today is as close as possible to the market, therefore an increase in tax there will be minimal.

Calculation of the values \u200b\u200bof the tax on the basis of cadastral value for different types of apartments in Moscow

How to reduce property tax?

Each citizen will have the right to appeal the assessment of cadastral value. In case of disagreement with an assessment of owners real Estate They can challenge it both in judicial and in pretty order. Pre-trial order It implies the submission of an application for the revision of the cadastral value to the Rosreestra Commission on the consideration of disputes on the results of the definition of cadastral value. Such a statement can be submitted to the Commission no later than six months from the date of application to the State Cadastre of Real Estate. If this period is missing, you need to go to court with a lawsuit to the federal service state registration, inventory and cartography or management Federal Service state registration, cadastre and cartography on the subject of the Russian Federation.

The grounds for revising the results of the cadastral assessment: the unreliability of information about the object of real estate used in determining its cadastral value; The establishment of its market value on the date of real estate at the date, as of which its cadastral value was established.

Who pays more?

By itself high rate 2% will pay few. According to InterMarkSavills, the number of apartments with an estimated value exceeding 300 million rubles, Moscow is approximately 1.5-2 thousand, plus new homes are put into operation annually, which replenish this volume for another few dozen. However, their cadastral cost is often much lower. In the Government of Moscow counted about 50 such objects in the capital.

CONTACT REAL ESTATE calculated the cost of one of the most expensive objects in Moscow - apartments in Elite residential complex "Snegiant". At the rate of the total value of the apartment in a mansion of $ 35 million (CB course 39.6 rubles) The cost of the apartment will be 1 billion 386 million rubles. Since the apartments refer to a non-residential fund, then for non-residential real estate, the tax deduction (from 20 square meters. M) is not provided. At a bet on non-resident real estate at 2% property tax will be 27.720 million rubles. in year!

How to grow a tax burden for Muscovites

It is significant how the amount of the tax is changed for the residents as they remove from the center. For example, taken one-bedroom apartment Square of 38 square meters. m in homes located in two directions of different levels of prestigiousness and popularity - Western and East. The cadastral value is counted as a market less than 10%, since, according to the Government of Moscow, for so much on average it is lower than a market assessment. Market valueIn turn, it is considered as the average arithmetic price indicators in areas located in different territorial zones along the selected trails (based on IRN.RU data).

How remoteness from the center affects the tax

TO - Kremlin, BK - Boulevard ring,SC. - Garden Ring road,TTK - Third Transport Ring

As can be seen from the table, the tax burden for those who live at the beginning of the prestigious Western direction, 2.8 times higher than those who settled closer to the Moscow Ring Road. On the eastern direction, the difference between residents of the center and the outskirts exceeds 3.3 times.

Calculation of the amount of tax for an apartment with an area of \u200b\u200b38 square meters. m by district

In accordance with the calculations, the most affordable district of Moscow in terms of taxation is the Southeast Administrative District - here the average cadastral value of the square meter is 139.5 thousand rubles. In second place was the Southern Administrative District with an indicator of 149.4 thousand rubles. For the "square". The Troika Eastern Administrative District is closed, where the average cadastral cost of the square meter experts determined at the level of 154.8 thousand rubles.

Calculation of the amount of tax for an apartment of 55 square meters. m by district

In order to represent approximate order The amounts that apartment owners in Moscow will have to pay annually to the budget, the experts of Metric Group made a tax calculation for one-, two-, three- and multi-room apartments. For calculations were taken area of \u200b\u200b38 square meters. m (1-room), 55 square meters. m (2-room), 80 square meters. m (3-room) and 120 square meters. m (multi-s). Additionally, experts calculated what an apartment area should be for payment of tax maximum rates - 0.2%, 0.3% and 2%.

Calculation of the amount of tax for an apartment of 80 square meters. m by district

Calculation of the amount of tax for an apartment with an area of \u200b\u200b120 kV. m by district

Who will receive benefits?

The right to tax benefits have the following categories of taxpayers:

1. Pensioners receiving pensions appointed in the manner prescribed by pension legislation, as well as persons who have reached the age of 60 and 55 years (, accordingly, men and women), in accordance with the legislation of the Russian Federation, monthly lifetime content is paid;
2. Disabled I and II groups of disability;
3. Participants in the Civil War and the Great Patriotic War, other military operations on the protection of the USSR of the military among military personnel who served in military units, headquarters and institutions that were part of the current army, and former partisans, as well as veterans of hostilities;
4. Heroes of the Soviet Union and the heroes of the Russian Federation, as well as persons awarded the Order of the Glory of three degrees;
5. Disabled since childhood;
6. Persons of the Ukrainian Soviet Army, Navy, internal affairs and state security bodies, held full-time positions in military units, headquarters and institutions that were part of the Army during the Great Patriotic War, or the persons who were in this period in the cities, Participation in the defense of which is counted with these persons in length of years to prescribe a pension on preferential conditions established for military personnel of the existing army;
7. Persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991. N 1244-I "On the social protection of citizens who are influenced by radiation due to the catastrophe at the Chernobyl NPP", in accordance with Federal law from November 26, 1998. N 175-FZ "On the social protection of citizens of the Russian Federation underwing radiation due to an accident in 1957 at the production association" Lighthouse "and the discharges of radioactive waste to the Tcha River" and the Federal Law of January 10, 2002. N 2-FZ "On social guarantees to citizens who are subjected to radiation impact due to nuclear tests at the Semipalatinsky landfill";
8. Servicemen, as well as citizens dismissed from military service to achieve the maximum age at military service, health state or in connection with organizational and staff, having a total duration of military service 20 years or more;
9. Persons who were directly involved in special risk units in the tests of nuclear and thermonuclear weapons, the elimination of accidents of nuclear facilities on the means of weapons and military facilities;
10. Family members who have lost their breadwinners;
11. Citizens dismissed from military service or invited by military fees who performed international duty in Afghanistan and other countries in which fighting was conducted;
12. Individuals who received or undergoing radial illness or those who have become disabled as a result of testing, exercises and other works related to any kind of nuclear facilities, including nuclear weapons and spacecraft;
13. Parents and spouses of military personnel and civil servants who died in the performance of official duties;
14. Individuals engaged in professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used for organizing open to visiting non-state museums, galleries, libraries - for the period of this use;
15. Individuals - 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 the maintenance of personal subsidiary, country farm, gardening, gardening or individual housing construction.

Sergey Veleshevich
Tables: RWay according to Rosreestra and data from open sources, RBC Real Estate, Metricium Group

The procedure, rates and deadlines for the payment of real estate tax in Moscow of the Moscow region for 2019-2020 are established by law of Moscow from 19.11.2014 N 51 "On the property tax of 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, With residential buildings located on land plots provided for personal subsidiary, country farm, gardening, gardening, individual housing construction, belong to residential buildings.

The property included in the general property of an apartment building is 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:

For other real estate objects, tax rates as a percentage of the cadastral value of taxation facilities are 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 the event that when using tax deductions, the tax base 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 the tax deduction is 20 sq.m., that is, the tax base is equal to:

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 Tax Code 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 application (you can download the application form for benefit) to the Tax authority until November 1, which is a tax period, and documents confirming the right to benefit.

Prepared "Personal Rights"