Features of calculating property tax in 2020

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2020-03-12

One of the mandatory fees for Russian citizens is the tax when purchasing real estate, the amount of which is calculated based on the algorithms specified in the current legislative documents. We will tell you in more detail about how to calculate property taxes in 2020 in this article.

Owners of apartments, dachas, private houses, apartments, parking lots, garages, industrial and commercial premises, unfinished buildings and other construction projects, data on which are entered into the unified database of the Federal Tax Service of the Russian Federation, are required to pay such a fee.

The legislative framework

Real estate taxation is a mandatory fee established by government law. It obliges individuals and legal entities who have Russian citizenship and have reached the age of eighteen to pay taxes on property assets.

According to Federal Law No. 2003-1, which was in force until January 1, 2015, in order to calculate real estate tax, it was necessary to conduct an inventory assessment. Based on the value received, the tax rate was calculated.

Since 2020, new amendments have been added to the Tax Code of the Russian Federation, based on which the procedures for calculating the tax have radically changed, which has significantly increased the burden on citizens. Now the tax on the purchase of real estate should be determined based on the price indicated in the extract from the Unified State Register or a certificate of cadastral value.

Important!

You can find out the cadastral value (inventory valuation) by ordering an extract from the Unified State Register on our website.

According to statistical data, the price of an object according to such an extract is approximately equal to its price on the real estate market. However, if the owner does not agree with the price assigned by the cadastre, then he has every right to challenge the valuation of the property in court.

Calculation of tax on real estate according to new rules - from 2020

• if changes are registered for the period from January 1 to the specified date: the tax amount is calculated based on the previous tax system, taking into account a coefficient equal to the number of full months that have passed from January 1 to the specified date, divided by the number of calendar months in the tax period (clause 5.1 of Article 382 Tax Code of the Russian Federation)

The complexity of the situation was evidenced, in particular, by Rosreestr’s information on statistics on the revision of cadastral value in January-March 2020 alone for 4,249 applications in relation to 7,797 objects, for which a decision in favor of the applicant was made in 57.1% of cases.

What formula is used?

Algorithms for calculating tax collection are established by federal legislative documents. You can calculate the amount of property tax using the following formula:

Tax fee = (Cost according to extract from the Unified State Register - Tax deduction) x Share size x Tax rate

In order to fully use the calculation formula, you need to find out in advance the price according to the cadastre, which is indicated in a special extract from the Unified State Register of Real Estate. In addition to this information, the extract contains information about the owner of the object, drawings and diagrams of the object, as well as other important information about the property.

Below we will consider the remaining components of the form that will be required to carry out the calculations.

Examples of calculations (formula)

To calculate the amount for the quarter, use the following formula:

Average price of objects subject to taxation * per regional rate: per 4 (quarter)

The tax base is determined on the basis of determining the amount of all owned objects of the organization, after calculating depreciation.

The calculation should be made every month on the last day of the billing period. Thus, the average annual price of objects is formed, which is useful for submitting advance payment for the 1st quarter.

For this, the cost for 4 months is taken:

Payment for half a year is made in the same way, only the cost of objects for 6 months is taken into account. and divisible by 7.

Then the tax base is again substituted into the above formula to calculate property tax.

Payment for 9 months is calculated as the cost of objects for 9 months - 10, and is substituted into the calculation formula.

The annual report includes the cost of all objects from which advance payments were made and is inserted into the formula for calculating property tax.

For those persons who must calculate the obligation at the cadastral price, the following formula should be used:

Annual amount of property tax = cadastral value of objects * tax rate * per number of months, use of property: number of months. in this period

Tax deduction

This indicator is represented by the amount deducted by the owner from the total tax amount. Within the Russian Federation, this is profit subject to a tax rate of 13%.

The amount of compensation is determined based on the type of object subject to tax:

• for private houses - the cost is compensated 50;
• for apartments – 20;
• for rooms – 10.

It is important to take into account that the regional government can set the amounts of deductions that differ from the state ones. Before applying for compensation, it is recommended to study the legislation of the region in which you are located.

Tax rate

This indicator is one of the most significant components of the formula. Municipal authorities of each region set their own rates. You can find out its size by contacting the local branch of the Federal Tax Service or by visiting the official website of the Federal Tax Service, selecting the region in which you are located.

It is important to consider that the calculated rate cannot be more than:

• 0.1% – for parking spaces, garages, unfinished buildings and residential buildings;
• 0.1-0.3% – real estate priced from 300 to 500 million rubles;
• 0.3-2.0% – for property exceeding the price of 500 million rubles.

Who should pay property tax?

The obligation to pay the tax fee annually is assigned to individuals in whose name the following objects are registered:

• private houses;
• parking spaces or garages;
• rooms;
• apartments;
• real estate complexes;
• unfinished;
• other types of real estate.

Note! Public facilities (elevators, basements and attics, roofs and staircases) are not subject to fees, since they are not assigned to any specific owner, but are public property. The right to use these facilities is granted to all residents.

Taxation applies to buildings erected on land plots allocated for gardens and vegetable gardens, as well as non-commercial subsidiary farming and individual housing construction. This means that such owners are obliged to pay a fee, the amount of which is equal to the standard taxation of residential properties.

Calculation of property tax based on cadastral value

The obligation to calculate property taxes for individuals and convey information to taxpayers is the direct responsibility of the Federal Tax Service. Notifications are sent to the addresses of property owners.

According to the latest amendments to the current legislation, the fee is calculated based on the cadastral value determined by the regional authorities. The final transition to the updated tax system is planned from 01/01/2021. This period is set aside for a comfortable transition to a new property valuation technology for all property owners.

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In the context of a recession in real estate, alternatives to such a law must be proposed, otherwise a person becomes a hostage to the situation, because often the cadastral valuation is tens of times higher than the real market value. A person cannot get rid of real estate; even renting it out cannot recoup the cadastral tax.

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Government officials say that such a tax system is relevant all over the world. Previously in Russia, calculations for real estate were based on the residual value, and not on the market value. The main purpose of the transition to cadastral registration is the desire to equate the estimated value of a residential property with the market value.

An example of calculating tax based on cadastral value

To understand how to correctly calculate property taxes for 2020, let’s look at the taxation procedure using a specific example.

For example, citizen N. is a shared owner in an apartment. His share is 50%. Real estate with an area of ​​100 is valued according to the cadastral passport at 6,000,000 rubles. According to current federal laws, the tax deduction for such housing will be 2,400,000. The municipal authorities have set a rate of 0.1%.

You can determine the amount of the tax fee by substituting the available data into the formula:

Tax = (6,000,000 - 2,400,000) x 0.001x 0.5

After doing the calculations, you can determine that the amount of the fee to the Federal Tax Service will be 1,800 rubles.

To carry out calculations with maximum accuracy, perform the calculation several times. When working with a formula, it is important to use only the data that is relevant today.

Note! The estimated cadastral value must be taken into account before calculating the tax on the sale of real estate.

How is the tax on a private house calculated?

Owners of real estate pay taxes on land and buildings located on this site. Depending on the type of property and area of ​​the property, owners are entitled to a tax deduction.

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Tax calculations for a house owned by an individual are carried out by specialists from the Federal Tax Service, and the owner is notified of the accrued liability through a notification.

Tax payment must be made by December 1 of the year following the tax period.

This type of tax is local, which gives municipalities the right to independently adjust tax rates and establish additional benefits.

Legal regulation of taxation of housing owned by individuals is carried out in accordance with the norms of Chapter 32 of the Tax Code of the Russian Federation. Regional nuances of legislation can be found on the Federal Tax Service website in the section on property taxes.

How is house tax calculated:

At inventory value, which should be determined taking into account the deflator coefficient. This technique is currently relevant only in some constituent entities of the Russian Federation, and can be used by them only until 2020.

According to cadastral value - from 2020, all subjects of the Russian Federation will have to switch to a taxation scheme based on this type of property valuation.

According to the cadastral value, taking into account the amount of tax calculated according to the inventory assessment - this approach is used during the transition period to prevent a sharp increase in the fiscal burden on citizens. The duration of the transition period is indicated in paragraph 8 of Art. 408 of the Tax Code of the Russian Federation – 3 years.

In general, the tax on a country house and private home ownership within the city is calculated by multiplying the cost of the house by the tax rate. But during the transition period, a complicated calculation formula is used:

The difference between the tax calculated based on the cadastral and inventory assessed value x Correction factor + Tax value based on the inventory value for the last year of application of this calculation method.

The correction coefficient in the first year after applying the tax calculation algorithm based on cadastral valuation is 0.2, in the second year its value is 0.4, in the third year – 0.6. For subsequent years, the house tax should be calculated based on the cadastral value without reducing factors.

When calculating the amount of tax liabilities, the benefits established by Art. 407 of the Tax Code of the Russian Federation - the law allows some categories of owners to exercise the right to exemption from taxation on one of the real estate objects.

Also, for all taxpayers who own a residential building, a deduction is applied that reduces the tax base for a residential building by the cadastral value of 50 square meters. m of area of ​​such property, and for a residential building - by 20 sq. m. m.

If the owner has three or more children under age, he is entitled to an additional deduction - the tax base is reduced by the cadastral value of 7 square meters. m. for each child (clauses 3, 5, 6.1 of Article 403 of the Tax Code of the Russian Federation).

How to calculate house tax when owning property for less than a year? If a person did not acquire ownership rights from the beginning of the year, the cadastral value recorded as of the date of registration of the property in the Unified State Register for the new owner is taken as the basis.

The number of full months of property ownership in the accounting year, divided by 12 (the number of months in the tax period), is taken into account.

The month of acquisition (termination) of the right to a house is considered complete if the ownership right arose no later than the 15th day, or was terminated after the 15th day.

Since 2020, amendments have been made to the tax legislation, according to which recalculation of previously paid tax obligations for any reason is not allowed if this entails an increase in the fiscal burden on the citizen.

Features of calculating property tax during the transition period

Not all regions of the Russian Federation have yet switched to this form of tax collection calculation. According to the Federal Tax Service's plans to calculate property taxes in 2020

under the new system there will be 7 more new regions.

Since the state system is currently undergoing a transition process, the law officially allows the use of a deterrent coefficient. For the current year, the size of the mentioned coefficient is 0.8, which is equal to last year’s figure. Such rules apply exclusively for this year and cannot be applied to calculate real estate tax based on cadastral value in 2020 and subsequent years. From the beginning of 2020, owners will be required to pay the full rate.

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.

Calculation according to the new rules for the first 4 years

For situations where the amount on the cadastral passport (CP) is greater than the inventory value (IV), the government has developed a special calculation form that helps reduce the rapid increase in the tax burden. Miscalculations are made by substituting data into the formula:

Tax burden = (Amount for CP - Amount for IP) x coefficient + Amount for CP

These rules will be relevant until 2021. From the beginning of next year, all calculations will be performed exclusively based on cadastre data.

Tax calculation when donating real estate

This is one of the most complex procedures encountered in the legal field. It is important to realize that not all citizens will need it, since persons on whom the deed of gift is registered are exempt from taxes:

• minors;
• brothers and sisters;
• parents;
• grandparents;
• grandchildren;
• guardians.

If, when donating real estate, you do not fall into any of the categories listed above, then you will need to pay the tax fee for the gifted real estate in full.

According to current legislation, calculations when registering a donation can be made both according to the cadastral value and according to the amount specified in the deed of gift. When carrying out such a procedure, it is important to know the following points:

• the deed of gift may indicate the estimated amount of the property or its share. In such a situation, experts will compare the price according to the cadastre and the price proposed in the donation agreement;
• if the deed of gift price is less than 70% of that indicated in the cadastral department, calculations are made based on 70% of the cadastral price;
• a citizen receiving property under a deed of gift must provide the Federal Tax Service with a 3-NDFL declaration no later than April 30 of the following year. In some cases, filing a return is not associated with paying tax. Such features are established by municipal authorities, and you can find them out directly at the Federal Tax Service at your place of residence.

Calculation of property tax for individuals

Algorithms and formulas by which the tax on non-residential real estate and residential property of individuals can be calculated are prescribed in federal legislation. Detailed information about calculation methods and detailed formulas have been presented above.

However, some categories of citizens are exempt from paying real estate taxes. This right is enshrined in state laws and applies to all persons with Russian citizenship who belong to certain categories of citizens.

How to calculate tax on a private house

Owners of real estate pay taxes on land and buildings located on this site. Depending on the type of property and area of ​​the property, owners are entitled to a tax deduction.

Who is the house tax payer?

The obligation to make tax contributions does not depend on the citizenship of the owner, his age or period of ownership.

Stateless persons or foreigners must pay tax on personal property located on the territory of the Russian Federation.

If the owner of a residential building is a minor (under 18 years old) or a young child (under 14 years old), he is considered a taxpayer and is obliged to pay fees on a general basis.

There are a number of criteria for determining an entity obligated to pay house tax:

1. If the real estate is owned by an enterprise, the taxpayer is a legal entity.
2. If a country house has more than one owner, the property is subject to a single fee. The tax fee is calculated depending on the size of the shares.
3. A person who is a tenant of a premises does not pay tax if such a clause is not specified in the agreement.

ATTENTION! Real estate owners must pay property taxes on time to avoid penalties and interest.

In what cases is it not necessary to pay tax?

Persons who own real estate with an area of ​​less than 50 square meters are exempt from paying tax on a country house. m. Provided that the dacha is located on a plot of land intended for dacha or garden farming.

If the house has a basement used for a garage, it is not taken into account when calculating the total area of ​​the property. Municipal authorities may exempt garage owners from paying tax contributions.

What determines the amount of tax paid?

The amount of the contribution depends on a number of parameters:

The amount of payment to the Federal Tax Service also depends on the area and number of floors of the real estate and its technical characteristics. The greater the number of square meters and floors of the building, the higher the tax.

Tax base and rates

The tax collection is based on the rate established by the regulatory legal acts of the Tax Code of the Russian Federation, which depends on the type of construction:

• 0.1% of the cadastral and inventory value of a residential building, parking space or garage;
• 3% if the cost of housing according to the cadastre exceeds 300 million rubles, and the property serves as office or commercial premises;
• 0.5% of the price of other buildings recognized as real estate.

Regional authorities have the right to change tax rates: reduce or increase them. Reducing interest is allowed without restrictions, and can be increased by a maximum of three times.

Calculation procedure

The tax calculation for a private house is as follows:

1. The cadastral value of housing is multiplied by the tax rate.
2. The inventory price is multiplied by a similar tax rate.
3. The second indicator is subtracted from the first indicator.
4. The resulting amount is multiplied by a reduction factor.
5. A tax contribution on the inventory value is added to the result obtained.

The final amount is the real estate tax.

ATTENTION! The reduction factor is an indicator by which the total amount of the mandatory payment to the Federal Tax Service is reduced (0.2, 0.4 or 0.6 depending on the region).

Calculation example

For example, the cadastral value of housing is 1.2 million rubles, the inventory value is 200 thousand rubles. Tax rate – 0.1%. The reduction factor is 0.4. To calculate the tax amount, the following calculations must be made:

1. 1.2×0.1=1,200 rub.
2. 200×0.1=200 rub.
3. 1,200-200=1,000 rub.
4. 1,000×0.4=400 rub.
5. 400+200=600 rubles – the amount of the tax fee.

ATTENTION! The negative cadastral value of real estate in accordance with regulations is equal to zero.

Benefits when paying house taxes

Benefits are divided into regional and federal. In the first case, they are established by the highest authority, in the second - by local governments. The benefit applies to one unit of real estate of each type. The owner has the right to independently choose for which building the contribution amount will be reduced.

ATTENTION! For real estate with a cadastral value above 300 million rubles, the benefit is not provided.

Persons entitled to property tax benefits are specified in Article 407 of the Tax Code of the Russian Federation. These include:

• combatants in Afghanistan;
• pensioners and heroes of the Second World War;
• disabled people of groups 1 and 2;
• military personnel discharged due to health reasons;
• family members of those serving military service who have lost their breadwinner;
• spouses and parents of civil servants who died in the line of duty.

To receive benefits, owners submit a package of documentation to the MFC or the Federal Tax Service:

• identification;
• a document confirming the right to receive benefits;
• TIN;
• documents confirming the ownership of real estate.

Documents can be delivered in person or sent by mail. Certified duplicates are permitted.

Source: https://ozhkh.ru/nalogi/na-chastnyj-dom

Benefits for individuals

The amendments made to federal laws practically did not affect preferential categories of citizens who are exempt from paying property taxes. The right to the benefit can be used only for one object in each of the real estate groups.

From 03/01/2015 the following were exempted from property tax:

• citizens who have lost their breadwinner while serving;
• family members of military personnel who died in the line of duty;
• creative workers working in equipped premises (studios, galleries, libraries, exhibitions, etc.);
• owners of living space up to 50, built on plots allocated for the organization of gardens, vegetable gardens and other subsidiary farming (only if the results of such farming are used for personal purposes);
• pensioners (60 years old for men and 55 years old for women) receiving benefits from the state;
• persons affected by the Semipalatinsk radiation disaster;
• combat veterans;
• citizens who took part in the Second World War and Civil Wars, as well as persons who survived other military actions to defend the Soviet Union (headquarters employees, intelligence officers, etc.);
• Heroes of the Soviet Union and the Russian Federation, having the Order of Glory of three degrees;
• military personnel who went through Afghan combat operations;
• military personnel who have served at least 20 years and were transferred to the reserve due to age;
• persons who defended populated areas during the Second World War (the list is specified in the legislation).

Preferential benefits are provided only after submitting an application and consideration of the candidacy. You can submit an application for benefits to the Federal Tax Service at your place of residence. To confirm your right to claim tax exemption, you will need to provide a certain list of documentation.

Tax on apartments (property) for individuals in 2020

I. How is the apartment (property) tax calculated for individuals? The general formula for calculating property tax for individuals is: [tax base] x [tax rate] = [tax on apartments]. The size of the tax base is equal to the cadastral value or inventory value multiplied by the deflator coefficient. The deflator coefficient and tax rate are approved annually by public authorities.

Photo of the Tax Inspectorate website page No. 3.1.2-1

Before making independent calculations, it will be useful to know that property (apartment) tax is paid on the basis of a notice (calculation) prepared by the tax office, in other words, an individual (property owner) does not need to make calculations independently before paying the tax.

The Ministry of Finance classified apartments worth over 300 million rubles as luxury goods. and a large area - over 300 sq. m. Such housing, as well as retail and office buildings, are taxed at a marginal rate of 2%. Owners of inexpensive apartments in the capital worth up to 10 million rubles. taxed at a rate of 0.1%, from 10 million to 20 million rubles. — 0.15%, from 20 million to 50 million rubles. — 0.2%, from 50 million to 300 million rubles. - 0.3%. For other real estate properties, the tax rate should not exceed 0.5%. There are benefits for owners: for apartments in the amount of cadastral value of 20 sq. m, 10 sq. m - for a room, 50 sq. m - for a residential building. Previously, the calculation of property tax for individuals was based on the inventory value. The inventory value of a real estate property differs significantly from the cadastral value. The cadastral value is very close to the market value.

As a general rule, property tax for individuals is levied on property owners: 1) residential buildings; 2) apartments, rooms; 3) garages, parking spaces; 4) unified real estate complexes; 5) objects of unfinished construction; 6) other buildings, structures, structures, premises. If an individual or legal entity owns any property, he is automatically liable to pay property tax. The Moscow region has its own peculiarity of the tax burden. This is what will be described in detail in this article.

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Apartment tax in 2020 calculation calculator Moscow region

Citizens can try to reduce the amount of tax through legal proceedings. As practice shows, this will reduce payments by an average of 70%. However, it will take quite a long time to prove that you are right. Litigation will require significant financial investments and a waste of nerves. In order to clarify whether benefits have been introduced for this type of real estate in a particular region, you should go to the Tax Service website and go to the “Reference Information” section.

Let's look at an example. Cadastral value of the 2nd apartment with an area of ​​50 sq. m. in an area of ​​Moscow remote from the center is 9 million rubles. Previously, the tax on it was about 500 rubles per year. Now, taking into account the rate of 0.1% and a 20-meter deduction, the total tax amount is 5,400 rubles. In fact, the tax has increased 10 times. But in 2020 the owner will pay 20% of this amount - 1080 rubles. And already in 2020, the payment will be 5,400 rubles.

In some cases, the cadastral price may even be lower than the market, which will be to the benefit of the owner. However, the opposite situation is also possible. What should a person find himself in such a situation do? Fortunately, the cadastral valuation of real estate can be challenged both in court and in pre-trial proceedings. State cadastral valuation is carried out at least once every three years (for cities of federal significance - once every two years) and no more than once every 5 years.

How is property tax calculated?

Within the framework of the federal law, Heroes of the Soviet Union and Russia, veterans of the Great Patriotic and Civil War, “Chernobyl victims”, “Afghans”, etc. are completely exempt from taxation. Pensioners are exempt from tax on only one piece of real estate from the category: apartment or room, residential building, premises or structure, utility building or structure, garage or parking space.

If the developer has a hotel-type building, this is the most understandable and most secure type of apartment. In such a building, you buy an apartment according to law 214-FZ - like an ordinary apartment in a new building. Read the series about buying an apartment in a new building, almost everything is the same.

Commercial real estate tax calculation

Real estate used by the owner for business purposes that generate income for the owner is also subject to taxes. The category of commercial property includes:

• residential premises for rent;
• shopping and entertainment centers;
• office and administrative premises;
• restaurants, bars and cafes;
• catering canteens;
• warehouses;
• workshops, etc.

The tax on commercial real estate must be calculated by taking into account its average annual value, or at the price indicated in the cadastral passport. For cadastre calculations, the tax rate is taken, the amount of which, as well as the payment deadlines, is determined by the municipal authorities. The same scheme is used to answer the question of how to calculate sales tax on commercial real estate. When selling, the cost according to the cadastral passport is taken into account.

Tax on private house and land for individuals

Last update 2018-11-22 at 15:18

If you have questions or need assistance, please call Free Federal Tax Advice.

• Moscow and region
• St. Petersburg and region 8 (812) 467-43-82
• Other regions of Russia ext. 742

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

How to calculate house and land tax

The Tax Code provides for a differentiated system of property taxation for citizens - there are separate payments for land plots, for vehicles and for real estate (except land). If a person has all these types of objects, then he will be charged 3 different taxes.

What tax do you need to pay on your home? Personal property tax. Its regulations are contained in Chapter 32 of the Tax Code of the Russian Federation. Rates, benefits and deductions for it are also established by municipal laws. Chapter 31 of the Tax Code of the Russian Federation established a land tax, and some of its elements are also enshrined in acts of municipal authorities.

What tax do you need to pay for a house and a land plot - 2 different taxes, although from the point of view of civil law a house and a land plot are considered as a single property, called home ownership, but tax law divides them and charges a property tax for a house, and a land tax for a plot , i.e. the land plot is not subject to property tax, and the real estate on the plot is not subject to land taxation.

Both payments are local - their elements are approved at the local level, they go to local budgets and are distributed for the local needs of the territory.

Important!

The tax on land and buildings on the site does not require calculation from the owner. The amounts are calculated by the inspectorate to which these objects are attached. Based on the results of the calculation, the Federal Tax Service will send you a letter indicating the amounts to be paid.

But at the same time, the Tax Code of the Russian Federation sets out the calculation procedure for all payments. Any tax depends on the size of the tax base; calculating the base is almost calculating the entire tax, since the base is then multiplied by the rate and the amount payable is obtained. In some cases, the base is reduced by some deductions or multiplied by factors - decreasing or increasing.

Thus, the cadastral value of a plot is already universally recognized as the basis for land tax. This value is determined as of January 1 of the year. Previously, instead, the average estimated value of the site was taken as a basis, and the amount to be paid was very small. After the transition to the cadastre method, land tax increased significantly and became more tangible for owners.

The property tax base is either inventory value or cadastral value. Almost all regions of Russia have already made the transition to cadastral valuation, but some still use the BTI method.

Important! If you do not agree with the new amount, you can challenge the cadastral value. Only on this issue you need to contact not the Federal Tax Service Inspectorate, but Rosreestr, since the inspection does not have cadastral engineers and appraisers, all data comes from the Unified State Register of Real Estate, which is under the jurisdiction of Rosreestr.

The local rate, exemptions, and factors or deductions are also important when calculating your home tax.

Tax for a house on a summer cottage

If you have questions or need assistance, please call Free Federal Tax Advice.

• Moscow and region
• St. Petersburg and region 8 (812) 467-43-82
• Other regions of Russia ext. 742

The tax on a country house or dacha is often used to scare citizens in the press, talking about the introduction of payments for utility buildings on plots starting in the new year, incl. toilets, summer kitchens, etc.

However, these buildings are already subject to taxation, as stated in Art.

401 of the Tax Code of the Russian Federation, even unfinished objects must be paid for, but neither the Federal Tax Service nor Rosreestr is able to take into account all the objects that citizens are building, and citizens often do not report them.

But if the Federal Tax Service Inspectorate receives information about an unregistered object, the inspectorate will assess additional taxes on you, and also impose a fine for evasion of payments and a penalty for late payments.

It is optimal to inform the Federal Tax Service about all existing objects on the dacha plot, because you need to pay tax for the house on the plot, and for outbuildings used for gardening, gardening, etc.

economic and non-economic activities, you can receive benefits under Article 407 of the Tax Code of the Russian Federation. The benefit exempts from payment for all such objects with an area of ​​less than 50 sq.m.

You can notify the inspection using a special form:

You can download it from the link .

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

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

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

Property tax does not depend on the number of floors and area; the cadastral value plays a key role.

The tax on a two-story house and a house with an attic will depend on the amount cadastral engineers valued the building at. The second important parameter is the rate in your area: it may be that the tax on a house of 700 square meters.

m will be less than the tax for a house of 300 sq.m., since on the territory of the second there is a very low rate.

What premises are taxed in a private home?

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

The cadastral value is determined according to the methodology of cadastral engineers, which is not published on external resources. Among the determining factors are the area of ​​the object, location, remoteness or proximity to the central infrastructure of the settlement, etc.

In the case of an assessment of the BTI, the so-called cost of the object. But in any case, the size of the house affects the property tax more than any other factor, and if the home has an attic or basement that is unsuitable for living, the price will be lower than with an attic and a residential basement.

Example 1

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

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

Is the basement of a private house subject to tax?

In the case of a basement, the Federal Tax Service will not even know about it - it will look at the data from the Unified State Register, take the cadastral or inventory value as a basis and calculate your fiscal payment. Tax on a house of 140 sq.m, 180 sq.m, 200 sq.m.

m, etc. will correlate with the cadastral value, and the luxury tax, which the press also often writes about, is not provided for in the Tax Code of the Russian Federation: the tax base and tax rates are not differentiated depending on the area and cost of the object.

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

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

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

If you are building a large house with a terrace and you are concerned that the area of ​​the property is 250 sq.m. and whether such a property can be classified as luxury, you should take into account that the tax on a house of 250 sq.m., and on 120 sq.m.

m and 30 sq.m are calculated according to the same rules - according to Article 403 of the Tax Code of the Russian Federation, i.e.

a non-taxable area of ​​50 square meters is deducted, and then the remaining base is multiplied by the rate established by local laws.

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

1. Open the website .
2. Go to the current tax system in Russia.
3. Open the local taxes section.
4. Select the required line - property tax.
5. Go through the menu to the benefits section. You can also scroll down the page using your mouse wheel.
6. Open the local benefits tab.
7. Here you will see a link to the required service.
8. In the service, specify the parameters you need.
9. The law of your locality will be revealed to you.

Is the ground floor included in the total area of ​​the house for tax purposes?

The basement floor will undoubtedly increase the cadastral value, but if it is non-residential, then the increase will be small compared to the entire residential floor at the basement level.

If the basement is used as a garage and is so documented, then it is a property tax item other than a house - a garage or parking space - and is taxed according to the general rules, but in most municipalities, garage owners are exempt from paying this payment.

If the ground floor is used as a gym, swimming pool, storage room and other similar purposes, then it will be considered simply non-residential and thus will be marked in technical terms, but will fall into the area of ​​the house, although it will not affect the cost so much.

Tax on a house with an attic

The attic, as a rule, is part of the living area of ​​the house, and therefore will affect the price of the object, approved by cadastral engineers when putting the house into operation.

But if the attic is designed as a workshop for a person in a creative profession, for example, an artist, photographer, sculptor, designer, etc., then it falls under Article 407 of the Tax Code of the Russian Federation and is not taxed, because

objects used by creative individuals as studios, workshops, ateliers, etc. are exempt from taxation for the period of such use.

If you disagree with the cadastral value that the technicians assigned to you, you can file an appeal with Rosreestr, but you must have convincing arguments to approve a different value.

Tax on the foundation of a private house

A common practice is to build a foundation that will remain unchanged for several years. Do I need to pay it to the budget? Firstly, all buildings with a foundation are classified as real estate, which means they fall under Chapter 32 of the Tax Code of the Russian Federation. Secondly, in Article 401 of the Tax Code of the Russian Federation in paragraph 5.

1 indicated among the taxable real estate are unfinished construction objects. Thus, the foundation is taxed.

But it is taxed if the Federal Tax Service knows about it, and in order for the inspectorate to know about your property, it must be registered in the cadastral register or a report to the tax office about the existing property must be submitted.

If you do neither one nor the other, you will not have to pay anything from the foundation, but if the tax office discovers this object, for example, during cadastral work, which is carried out at the initiative of the state, the inspectorate will immediately charge you fiscal payments.

The same thing happens with the tax on a built house.

And if you report real estate to the Federal Tax Service, but without registering it in the Unified State Register of Real Estate, then for 10 years or until the year of its registration in Rosreestr you will pay increased land tax, which compensates for the lack of information about the cost of the house.

Results

1. , a house area of ​​50 sq.m. is not taxed.
2. The law on tax on houses and other real estate also applies to unfinished buildings, incl.
   foundation.
3. When calculating tax, the cadastral or inventory value is important , not the area and number of floors.

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If you have questions or need assistance, please call Free Federal Tax Advice.

• Moscow and region
• St. Petersburg and region 8 (812) 467-43-82
• Other regions of Russia ext. 742

Source: https://NalogBox.ru/nalogi/nalog-na-imushhestvo/nalog-na-chastnyj-dom-i-zemelnyj-uchastok-dlya-fizicheskih-lits/