Apartments property tax for individuals in Moscow in 2020

Features of apartments for tax purposes

The property tax for this category of real estate largely depends on what is stated on the certificate of title and in which complex the apartments are located. This is due to the fact that the very concept of “apartments” does not exist in Russian legislation, including the legislation on taxes and fees.

When calculating tax on apartments, the following features must be taken into account:

1. As an object of taxation, apartments, in contrast to apartments (rooms), are classified as other premises (clause 1 of Article 401 of the Tax Code of the Russian Federation).

2. Tax deductions, providing for a reduction in the tax base for the tax in relation to an apartment (room) by the cadastral value of 20 (10) sq. m. m of the total area of ​​this apartment (room), are not applicable to apartments (clauses 3, 4 of Article 403 of the Tax Code of the Russian Federation).

3. Tax benefits for this type of property are not provided at the federal level, but may be established by local legislation. In particular, in Moscow, the property tax in relation to apartments that meet certain conditions is reduced by the amount of the benefit calculated taking into account reduction factors (paragraph 2, paragraph 2, article 399 of the Tax Code of the Russian Federation; parts 4, 7, article 1.1 of the Law Moscow dated November 19, 2014 N 51).

Note. You can obtain information about the benefits established by local authorities through the Internet service of the Federal Tax Service of Russia “Reference information on rates and benefits for property taxes” or on the website of the Federal Tax Service of your region.

4. The size of the tax rate depends on the procedure for determining the tax base of apartments: based on their cadastral value or inventory value (taking into account the rules of the transition period) (clauses 2, 4 of Article 406 of the Tax Code of the Russian Federation).

Note. In general, the tax base is determined as the cadastral value of the property indicated in the Unified State Register as of January 1 of the year that is the tax period. However, if local authorities do not have time to adopt the relevant regulatory act, then the tax will be paid based on the inventory value of the object (clause 2 of Article 402, clause 1 of Article 403 of the Tax Code of the Russian Federation).

Apartment tax for individuals

It is more profitable for developers to build apartments, because there is no need to comply with strict standards when constructing residential buildings. Some buyers learn about the legal status of the property only after purchasing it.

What are apartments?

You can make payment in several ways - directly at the service branch, at a banking organization or through online services. For clarification on any questions you may have, please contact tax authorities. Typically, tax is calculated by multiplying the tax rate by the tax base. Citizens can use the tax calculator, which is available on the official website of the tax service.

In Moscow, we remind you that the tax rate is at least 0.5%. But the cadastral value is also lower. It is also important to remember that if this is not the first apartment you own, then the tax deduction is not applicable, that is, the tax will be 2,400 rubles.

Apartments. For residential premises, the property tax rate is set by the region where it is located. For St. Petersburg and Moscow, the minimum rate is 0.1 percent of the cadastral value of housing. But the law establishes that the owner has the right to deduct twenty square meters of area. This benefit is established only for one apartment; if you own another one, then this benefit no longer applies to it. Therefore, when purchasing a second apartment, it is advantageous to register it as the property of the spouse. That is, if you own an apartment with an area of ​​42 square meters, then the tax on it will be calculated based on only 22 square meters.

For comparison, let’s take an apartment and apartments of the same size and calculate taxes in St. Petersburg.

But, if the cost of housing exceeds 7,000,000 rubles for St. Petersburg and 10,000,000 for Moscow, then the tax rate increases and is 0.15 percent. You can calculate the amount of tax for your apartment on the website of the Federal Tax Service of Russia, Law of St. Petersburg No. 643-109, Law of Moscow No. 51.

Tax regulations do not provide for the use of a tax deduction for apartments. And also the benefits that exist for ordinary housing do not apply to such square meters. Thus, in the situation under consideration, it is impossible to reduce the tax base by the amount of the cadastral value. In addition, for non-residential properties, which are documented as apartments, increased tax rates apply.

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For the person who purchases the apartment, the premises will not be subject to tax, since it is assumed that the citizen will pay for it from the buyer’s income. But the seller will have to make certain contributions to the state.

Personal income tax when leasing

When buying apartments in Moscow or another city, citizens are in for an unpleasant surprise: the so-called apartment tax, which is several times higher than the tax on a regular apartment. People often find out about this after purchasing such real estate, when they receive the first payment. Let's look at what these payments are and how to determine their amount.

Your developer may offer you to sign either an equity participation agreement or some other agreement: a preliminary DDU, a preliminary purchase and sale agreement, a reservation or loan agreement, a co-investment agreement or a promissory note purchase agreement.

The rate when determining the tax base based on the cadastral value

If the tax base is determined based on the cadastral value of apartments, the tax rate will be 0.5% if (clauses 7, 10 of Article 378.2, clauses 2, 3, clause 2 of Article 406 of the Tax Code of the Russian Federation):

— the apartments are not located in an administrative, business or shopping center (complex);

- their purpose in accordance with the cadastral passport (extract from the Unified State Register of Real Estate) or technical registration documents does not provide for the placement of offices, retail facilities, public catering facilities and consumer services, or such facilities are not actually located there;

— their cadastral value does not exceed 300 million rubles.

If the apartments do not meet any of the above conditions, then the tax rate will be 2% (clause 2, clause 2, article 406 of the Tax Code of the Russian Federation).

For comparison: the tax rate for residential premises is 0.1% (clause 1, clause 2, article 406 of the Tax Code of the Russian Federation).

Note. Tax rates are established by regulations of representative bodies of local self-government, and in the federal cities of Moscow, St. Petersburg and Sevastopol - by regional laws. In this case, the rates must comply with the limits provided for in Art. 406 of the Tax Code of the Russian Federation.

Thus, the property tax rates for individuals in Moscow are established by Art. 1 of Law No. 51.

You can find out about the tax rates established in a specific area using the Internet service of the Federal Tax Service of Russia “Reference information on rates and benefits for property taxes” or on the websites of regional departments of the Federal Tax Service of Russia.

Note! For apartments, the tax rate cannot be reduced to zero or increased more than three times by local authorities (clause 3 of Article 406 of the Tax Code of the Russian Federation).

The size of the rate when determining the tax base based on the inventory value

If the tax base is determined based on the inventory value of apartments (clause 2 of Article 402 of the Tax Code of the Russian Federation), the tax rate depends on the inventory value of the property multiplied by the deflator coefficient (taking into account the taxpayer’s share in the right of common ownership).

When to pay

The question of taxes, as a rule, arises in three cases: when buying or selling, when leasing, and annually, when by December all individuals - citizens of the Russian Federation are required to pay tax on the real estate they own.

Let's consider these cases in more detail.

• region - since taxation in this part is established precisely at the regional level;
• in which building they are located, what type and its type of permitted use;
• what cadastral or inventory value is established.

The tax rate for apartments can be determined based on:

• cadastral value as of January 1 of the corresponding year (January 1, 2020, if the tax is paid for 2020). The cadastral value is applied if local authorities managed to determine it and enter it into the Unified State Register of Real Estate (USRN) in accordance with Article 406 of the Tax Code of the Russian Federation; or
• inventory value, if they did not have time to determine the cadastral value (Articles 402 and 403 of the Tax Code of the Russian Federation), multiplied by the established coefficient.

The inventory value, as a rule, turns out to be less than the newly determined cadastral value. Therefore, local authorities are interested in using the cadastral value for calculations.

You can find out the cadastral value of apartments by going to the website of Rosreestr (Federal Service for State Registration, Cadastre and Cartography), or by receiving an extract for apartments from the Unified State Register of Real Estate. EGRN data includes all information on real estate objects, including their cadastral value. The tax is calculated after registration of ownership of the apartments.

The purchase of apartments is not subject to any taxes. It is assumed that they have already been paid from the buyer's income.

When selling apartments by an individual, the amount of tax will depend on the period of ownership of the apartment:

The specified personal income tax rate of 13 percent is applicable if the seller is a tax resident of Russia (lived in the country for more than 183 days per calendar year). If the apartment is sold by a foreigner - a tax non-resident, the personal income tax rate will be 30%.

If an apartment is sold by an individual entrepreneur with a simplified taxation system (USNO), he has the right to pay only 6% (which is confirmed by letter of the Ministry of Finance dated March 28, 2014 No. 03-11-11/13850).

Apartments do not belong to residential premises for which the Tax Code provides for tax deductions. There are no benefits for them either.

In particular, a tax deduction in the form of a reduction in the tax base by the amount of the cadastral value of the property is not applicable to apartments. The ability to subtract 20 or 10 square meters from it. meters of total apartment area for any one object is established by Article 403 of the Tax Code of the Russian Federation, but only for residential apartments. It is impossible to obtain a tax deduction from the cost of apartments. Instead, an increased tax rate will be applied to non-residential properties.

They tried to challenge this provision in the Constitutional Court of the Russian Federation, which could adjust the application of the law. But the court remained adamant. Increased rates for non-residential premises (albeit used for residential purposes) remained in force. According to the court, the legislator had the right to provide for different tax rates for non-residential premises and apartments; no infringement of the rights of citizens occurred (Determination of the Constitutional Court of July 17, 2020 No. 1719-O).

Changes in taxation may occur if a federal law is passed that equates apartments to housing. Such a law would reduce taxes to the level established for residential premises. However, so far all bills on this matter are only being discussed.

If renting out apartments is a regular source of income, you can register as an individual entrepreneur (IP) to reduce payments - especially if serviced apartments have become a permanent business. It is important to immediately submit an application to switch to a simplified taxation system upon registration. This will allow you to choose a rate of 6% on income received and receive an exemption from VAT.

If such an application is not submitted, under the general taxation system the income tax rate will be 20%. Also in this case, renting apartments will not cost VAT. When leasing without the simplified tax system, the tax authority may require VAT to be transferred to the budget (in the amount of 20% - starting from 2020, in 2020 and earlier - 18%). The issue of VAT may also arise when selling apartments (read more about this in our other article).

Reference. Deflator coefficient size

For the purpose of calculating property tax for individuals, the size of the deflator coefficient for 2020 is 1.425 (paragraph 6 of Order of the Ministry of Economic Development of Russia dated November 3, 2016 N 698).

The tax rate is up to 0.1% inclusive, if the inventory value is up to 300,000 rubles. inclusive.

The tax rate is over 0.1 to 0.3% inclusive, if the inventory value is over 300,000 to 500,000 rubles. inclusive.

The tax rate is over 0.3 to 2.0% inclusive, if the inventory value is over 500,000 rubles.

In this case, it is allowed to establish differentiated tax rates depending on the cadastral value of the object, its type and location (clause 5 of Article 406 of the Tax Code of the Russian Federation).

Note! If the apartments belong to objects included in the list of taxable objects, determined in accordance with clause 7 of Art. 378.2 of the Tax Code of the Russian Federation, as well as objects of taxation provided for in paragraph. 2 clause 10 art. 378.2 of the Tax Code of the Russian Federation, then the tax base is determined based on their cadastral value (clause 3 of Article 402 of the Tax Code of the Russian Federation).

Example. Calculation of tax amount for apartments

Apartment with an area of ​​49 sq. m are located in an apartment complex in Moscow. The cadastral value of the apartments is 7.5 million rubles. The family consists of three people: father (disabled group II, has a share of ownership of the apartment in the amount of 2/3), mother (is not a pensioner, has a share of ownership of the apartment in the amount of 1/3), and an adult son (has no share in the ownership of the apartments).

When calculating tax, we take into account the following:

1. Tax deductions are not provided. There are no benefits (Article 403, paragraph 5 of Article 407 of the Tax Code of the Russian Federation; Article 1.1 of Law No. 51).

2. The apartments are owned by two persons: 2/3 by the father, 1/3 by the mother. The son does not have ownership rights to the apartment and, therefore, does not pay tax.

3. The tax rate is 0.5% of the cadastral value of the apartments (clause 5, article 1 of Law No. 51).

To calculate the tax the mother must pay, the tax base must first be calculated. To do this, we multiply the cadastral value by the mother’s share in the ownership of the apartment: RUB 7,500,000. x 1/3 = 2,500,000 rub.

Let's calculate the amount of tax that the mother must pay: 2,500,000 x 0.5% = 12,500 rubles.

To calculate the tax the father must pay, the tax base must first be calculated. To do this, we multiply the cadastral value by the father’s share in the ownership of the apartment: RUB 7,500,000. x 2/3 = 5,000,000 rub.

Let's calculate the amount of tax that the father must pay: 5,000,000 x 0.5% = 25,000 rubles.

azbuka.consultant.ru

The new property tax was introduced on January 1, 2020. We will receive the first notifications from tax inspectorates regarding this before the end of summer 2016. The tax will need to be paid by December 1st. Everyone knows that for apartments the property tax is calculated at higher rates - from 0.5% to 2%, while for apartments the rates vary from 0.1% to 2%. The fact is that the concept of “apartments” as such does not exist in Russian legislation; they refer to premises with a commercial status. At the same time, 2% will be applied to areas located in administrative, business and shopping centers, public catering and consumer services, 0.5% - for hotel-type apartments (examples of such projects on the Moscow market are Fili Grad, Vodny, "Presnya City").

Analysts calculated the tax using the example of the Fili Grad mixed-use complex, which includes both apartments and apartments. The first stage of the complex has already been commissioned, which means the cadastral value has become known: 180,975 rubles per sq. m. meter for apartments and 62,377 rubles per sq. meter for apartments. That is, the tax base for apartments is three times less than for apartments.

To calculate the tax we took:

— identical areas in buildings with apartments and apartments;

— cadastral valuation;

- tax deduction for apartments in the amount of 20 square meters. meters (such relief is not provided for apartment owners).

The formula for calculating property tax is as follows:

- for apartments: (area multiplied by the cadastral value of a square meter) x 0.1%;

— for apartments: (area multiplied by the cadastral value of a square meter) x 0.5%

The area of ​​one-room apartments in the Fili Grad mixed-use complex is 48 square meters. meters. Taking into account the deduction of 20 sq. meters, the tax will be charged only on 28 sq. meters (48 sq. meters - 20 sq. meters). Let's multiply the resulting area by the known cadastral value and tax rate: (28 square meters x 180,975 rubles) x 0.1% = 5,067 rubles per year.

Now let’s calculate the tax for one-room apartments of similar size located in the same building. There is no tax deduction, so calculations are made based on the total area: (48 square meters x 62,377 rubles) x 0.5% = 14,970 rubles per year.

We will calculate the tax for other areas in a similar way. Owners of two-room apartments and apartments will pay a tax of 8,904 and 21,582 rubles, and owners of three-room apartments and apartments - 10,497 and 24,327 rubles per year, respectively.

Land tax

And finally, we need to mention one more expense item – land tax. It is charged if the plot under the apart-hotel is purchased as a property. In this case, it is considered that the right of common ownership to it arises among all owners of the apartments. Accordingly, the tax on the land plot under them is divided among everyone.

The basis for calculating land tax will be the cadastral value of the land plot. In large cities (Moscow, St. Petersburg and others) it can amount to a significant amount.

The tax is defined by the Tax Code as a percentage of the tax base. The tax rate is determined by local authorities, but cannot exceed the limits established by the Tax Code of the Russian Federation:

• 3% for land plots occupied by residential buildings; And
• 5% for other land plots.

• from 0.025% to 0.3% for preferential categories of plots;
• 5% for other categories.

• 01% - 0.42% for preferential categories of plots;
• 4% for hotels;
• 5% for other areas.

In Yekaterinburg, tax rates are:

• 18% for tourist centers and sanatoriums;
• 5% for other categories of plots.

Increased taxes can make apartments not nearly as attractive as they may seem at first glance. The differences between an apartment and an apartment appear not only in the area of ​​taxes (read more about this in another article on our website). Therefore, when considering the purchase of apartments in a new building, you need to think carefully about all the pros and cons of such a decision.

The property tax paid by citizens who own apartments significantly exceeds the tax paid by apartment owners. This is due to the fact that apartments are not residential premises.

You will learn about the specifics of paying apartment tax, including in 2019, from the article.

Tax amount for apartments and apartments in the Fili Grad multifunctional complex

Thus, indeed, there is a difference in taxes for apartments and apartments. Owners of one-room apartments will have to pay 10 thousand rubles per year, or 825 rubles per month, more than apartment owners. However, we should not forget that the budget for purchasing apartments is much smaller: with the same area and even layout, the difference ranges from several hundred to millions of rubles. Now let’s calculate how many years the saved overpayment of millions of rubles when buying apartments will last us in order to cover the cost of taxes.

At the last stage of implementation, one-room apartments in ready-made Fili Grad buildings cost 9.57 million rubles. Apartments of similar area – 10.2 million rubles. The difference in price is 627,800, which was saved by the owner of the apartment.

As we found out, the tax on apartments will be 14,970, on an apartment - 5,067. The difference is 9,903, which the apartment owner saves.

However, if you divide the difference in price 627,800 by the amount of overpayment for tax 9,903, it turns out that the money saved on the purchase will be enough to compensate for the overpayment of taxes for at least 60 years. This figure is even higher for two-room and three-room apartments – 177 years and 166 years, respectively. That is, the difference in price between an apartment and an apartment covers the overpayment of property taxes for two or three generations of owners in advance.

Cost of apartments and apartments in the Fili Grad multifunctional complex

Another important nuance: in order to avoid a sharp increase in the tax burden on the population, the law provides for a transition period that will last until 2020. During this period, reduction factors will be used, as a result the tax amount will increase by 20% per year of the final tax amount. Thus, in 2020, owners will pay tax for 2020 in the amount of only 20%. We will pay the entire tax amount from 2020 for 2019.

The obligation to pay tax arises from the moment ownership is obtained. Accordingly, owners of apartments in the Fili Grad multifunctional complex will receive the first tax payments in 2020 for 2016. In this case, the tax amount will be 40% of the full rate. This means that in 2020, the owners of a one-room apartment in the Fili Grad mixed-use complex will pay almost 6 thousand rubles a year versus two thousand rubles for the same apartment. In other words, the difference per month will be only 333 rubles. In 2020 - 9 thousand rubles for apartments and 3 thousand rubles for apartments - the difference is 500 rubles per month. In 2020 - 12 thousand rubles for apartments versus 4 thousand rubles for apartments - the difference per month is 660 rubles. The full amount of taxes will be charged to us only in 2020 - 14,970 rubles for apartments and 5,067 for apartments, or 825 rubles per month.

What is the tax on apartments in Moscow

As has already been indicated, the costs of developers building apartments under 214-FZ are higher due to the additional infrastructure load and project financing, and the price may rise. In the case of business class and luxury segment apartments, interest in them will remain, since the determining factors for buyers here are most often the location, concept, architecture and image of the project. But the buyer is still not ready to lose a pleasant difference in price.

When to pay

• 5 years or more – sales are not taxed;
• less than 5 years - tax is collected in the amount of 13% of the difference between the purchase price and the sale price of the object. This period is reduced to 3 years if the object was received by inheritance or donation;
• the seller has access to a tax deduction when selling “other property” in accordance with the Tax Code. 250 thousand rubles are deducted from the tax base (i.e., you will be able to save 250,000 X 13% - 32,500 rubles).

• disabled people of groups 1 and 2;
• war participants;
• property owners who have the right to receive certain social support;
• military personnel and family members who have lost their breadwinner;
• people who received radiation sickness during government programs or tests;
• Heroes of the Soviet Union and the Russian Federation.

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Now the amounts paid for real estate are linked to the valuation in cadastral documents. Let us recall that previously the inventory estimated value of real estate was used to calculate fiscal payments. However, since the spring of 2020, some Russians began to receive new payment documents requiring them to carry out budget calculations before October, and from 2020, all property owners in the country must follow new tax rules. Well, let's find out how the reform is progressing and what new things can be expected in this area in 2020!

Tax benefits in the Moscow region

To calculate the tax, you need to know the cadastral value of the taxable object. You can determine the cadastral value of an apartment (house, land plot) on the Rosreestr website (https://rosreestr.ru/wps/portal/online_request), indicating the cadastral number of the property, and then independently calculate the tax amount using the formula using a calculator.

When calculating property tax for individuals, based on the cadastral value of the property, the cadastral value at the beginning of the tax period is taken. For example, if the tax is calculated for 2020, then it is necessary to take the cadastral value as of January 1, 2020.