How much is the tax on a residential building. New rules for personal property tax. Who has benefits

All owners of real estate are obliged, according to the laws in force in the country, to bear the costs of its maintenance. These include the tax on the country house. However, for some citizens an exception is made by the legislator. We will discuss below whether pensioners have to pay the land tax, the procedure for paying it and the amount in 2017.

Who has tax benefits for country houses and garden plots

The issues of calculating mandatory fees, tax payments, and the provision of certain benefits are regulated by the legislator in the Tax Code (Tax Code of the Russian Federation). For property taxes, Chapter 32 of the said code also provides for a number of benefits. They differ in terms of subjects and objects of taxation. As for the subject composition, the following can count on benefits:

persons holding the title of Hero of the USSR and the Russian Federation;
disabled people of the first, second groups or from childhood;
servicemen, family members of a deceased serviceman-breadwinner;
pensioners.

It should be borne in mind that these beneficiaries are actually granted tax exemptions not for any property. This norm applies to apartments, residential buildings, garages, parking spaces, utility structures, buildings. At the same time, no requirements are imposed on residential buildings.

But outbuildings must meet certain conditions. First, their area should not be more than fifty square meters. Secondly, they should be located on plots allocated for gardening, horticulture, dacha, individual housing construction. If the country house is not registered as residential, and its area is more than fifty meters, then it does not fall under the exemption. For buildings that meet the specified conditions, any individual is exempt from payment.

What tax do pensioners pay for a summer residence

Having a summer cottage is not only a pleasure, but also a certain obligation. According to the current laws, the dacha tax contains two components:

for buildings on a land plot;
land tax on a summer cottage.

As for the payment for buildings, pensioners, in accordance with the provisions of the Tax Code of the Russian Federation, are entitled to benefits in relation to them. For houses with the status of residential in all cases, pensioners are exempted from payment. However, in recent years the legislation has been changing. See the video below for more details.

If the building, the house does not have such a status and is not more than fifty meters in size, then you do not need to pay anything either. Thus, in most cases there is no need to pay tax on a garden house for retirees.

The dacha land itself is another matter. The tax on a summer cottage for pensioners will still have to be paid. This obligation is established by federal acts, but its detailed regulation is carried out at the local and regional levels. Local authorities may, at their discretion, provide benefits for this tax for pensioners. If no benefits are established, then pensioners will also have to pay in the usual way.

The tax amount is calculated for everyone in the same way. To do this, you need to multiply the cadastral price of the land by the tax rate.

You can find out more about the availability of benefits in the region and the tax rate at the local tax office. Data on the value of land can be clarified in the offices of Rosreestr or on its website. By the way, the FTS website has an online service for calculating taxes.

What tax do ordinary citizens pay for a summer residence?

All those who are not entitled to benefits are required to pay all taxes in full. Property tax for individuals, as well as land tax, has been based on the cadastral valuation of land plots since 2015. To calculate the amount of land taxes, you need to know the cadastral prices of plots and the rate adopted in the region. How to do this was written above. Now let's look at how to calculate the tax for a country house.

The basis for the calculation will also be the cadastral price of the real estate. However, in those regions where the transition to the new order has not yet taken place, the inventory can also be applied. The cost of land to determine the required amount is multiplied by the rate and the reduction coefficient (in 2017 - 0.2). The tax authorities are responsible for calculating taxes and sending appropriate notifications of their payment. However, anyone can check the calculations on their own. The FTS website has a “tax calculator” service that allows you to make calculations. See the link.

Cadastral value for taxes per cottage

According to the current rules, the basis for calculating dacha taxes is the cadastral value of objects. It is close to the market value in terms of its value and is established by specialized appraisers. The cadastral value of the country house and other objects is entered into the unified real estate cadastre. Information about the price of your site, house, you can find out by making a request to the departments of Rosreestr. Alternatively, you can use the online service on his website to get the information you need. In order to use this service, you need to know the object number (cadastral).

Do I need to pay house tax in SNT

Regardless of where the property is, you have to pay taxes on it. However, if the house is located on the territory of SNT, you need to remember the following. In the Tax Code of the Russian Federation, persons who own buildings with an area of up to fifty meters on such land are exempted from tax.

If the house is residential, then certain categories of owners, for example, pensioners, do not have to pay for it. Therefore, whether you need to pay tax on a house in SNT depends on its status and the identity of the owner.

Tax deduction when purchasing a cottage

According to the provisions of the law, when purchasing property, including a summer residence, a tax deduction is required. A tax deduction for the purchase of a summer house can also be provided at the request of the buyer. Its size is thirteen percent of the cost, but not more than 260,000 rubles. This deduction represents a refund of income tax. This opportunity can only be used once.

To receive a deduction, you need to contact the local tax office with a declaration, agreement, payment documents.

What conclusions will we draw ?! Tax on garden plots and country houses is compulsory. However, for certain persons, benefits are established by laws. You can find out more about the availability of benefits, the amount of tax in the tax offices of your city.

The housing will be charged a red price. Rosreestr specialists will conduct an assessment. You can find out how much the living space is now on the Rosreestr website. If the object is not there, then you can send a request and clarify the cost.

A deduction will be presented for each type of property. 10 sq. m. - for rooms, 20 sq.m. - for apartments and 50 sq. m. - for houses.

The authorities have set a transition period for how the tax is calculated. A reduction factor will be applied. Its size will gradually rise, and by 2019 the full price will have to be paid for its property.

Who has benefits

There are citizens who do not have to decide how to calculate the house tax. These include pensioners, disabled people, Chernobyl victims, as well as citizens using the premises for creative workshops. Local authorities can add to the list and include new beneficiaries. Thus, in many regions of the country, large families have benefits.

Important! The tax authorities themselves will not remember the beneficiaries. They send notifications on an equal basis with other citizens. Therefore, it is necessary to apply for an appointment with an application and a document confirming the preferential status. For pensioners, this is a pension certificate, and for disabled people, an ITU certificate.

In 2019, beneficiaries can choose which property to receive benefits. If a citizen owns two apartments, then only one of them can be exempted from taxation. It is necessary to select an object and notify the fiscal department. If the object is not chosen, then the tax authorities themselves must determine the type of real estate at the highest price.

You need to declare your benefits right away. The overpayment can be returned, but not more than three years in advance.

The procedure for determining the cadastral price

The price of objects depends on the market situation and the location of the location. The cadastral chamber is engaged in the analysis of prices on the market. The cost cannot be adjusted more often than once every three years. However, an exception has been made for the capital and St. Petersburg. In these metropolitan areas, you can change the market value every two years.

8 factors influencing the cadastral price of housing:

average price per sq. m in the region;
availability of the necessary communications;
area of housing;
the financial situation in the region where the house is built;
house layout;
availability of infrastructure:
type of land plot. The land that belongs to the settlement is more expensive than agricultural land.
permitted use of the land plot.

You will have to pay for both the completed object and the unfinished one. Appraisers take into account other indicators in their work. Employees of budgetary institutions should be engaged in appraisal activities. But since the staff is not yet fully staffed, private appraisers are also evaluating.

The cadastral price cannot be higher than the market price. Such a restriction was established by the Ministry of Economic Development (order No. 358 of 06/07/2016).

Each house will not be considered separately. The objects are grouped together and the total value is displayed. Real estate is rarely individually assessed. It matters which house is erected on the site. A brick house is more expensive than a wooden house. The year of construction is also taken into account.

A free calculator for calculating the amount of the fee is available on the FTS website. You can calculate the amount of the fee not only for a cottage, apartment or room, but also for a land plot.

This indicator is set by the local administration. If the object costs up to 500 thousand rubles, then the rate will be 0.1%. For other properties, the price will be 0.3%.

The rates for the payment of the fee are approved by the head of administration and are posted in print media for general information.

How much is land

It is necessary to pay not only for the house, but also the land plot on which it is located. To calculate the price of land, it is necessary to multiply the specific indicator of the cadastral value by the area.

Example. In the Moscow region, the price of land has been set: 1000 rubles. for one square meter. The area of the plot is 1000 sq. m. The market price of the allotment will be 1,000,000 rubles.

Since the building is not separated from the land plot, their cost is added up. If on the land with an area of 10 acres there is also a cottage, which was estimated at 3 million rubles, as well as a parking space worth 500 thousand rubles, then their total price will already be 4,500 million rubles.

It matters which house is erected on the site. A brick house is more expensive than a wooden house. The year of construction is also taken into account.

3 indicators affecting the price of a land plot:

type of use;
square;
location address.

A house can be built on a plot of land if such use of the land is permitted.

Methods for determining the value of land

There are two ways to determine the value of a land plot:

Comparative. Comparison of similar land plots is in progress. Up to five peers are compared. The price can be calculated using this method if there are similar offers on the market.
Profitable. It is considered what benefit can be obtained if the land plot is used for commercial purposes. This method can only be used in cases where the owner of the land makes a profit from his site.

Soil condition and topography play a role in determining the price of an object.

How to check the price of a property

There are several options for how to check the price of a property:

view information on the online directory of Rosreestr;
go to the public cadastral map;
order an extract from the USRN in the cadastral chamber;
check the information with the staff of the specialized center "My Documents" (formerly - MFC).

The extract from the USRN itself is given free of charge, however, if it contains information about the characteristics of the object, then you must already pay the fee. The price of an electronic statement is 250 rubles, and you need to pay 450 rubles for a paper document. Knowing the price of the property is necessary in order to find out whether the tax liability has been fairly established or not. If violations are found, this will be a reason to challenge the assessment.

When the obligation to pay the fee arises

You need to pay for a built cottage from the next year after the year of commissioning.

When buying a cottage, the fee is shared between the buyer and seller of the property. The amount of the fee depends on the number of months of ownership of the property.

When a cottage is inherited, the tax liability arises from the day the inheritance was opened. It is necessary to have time to pay the fee before November 1, however, the tax authorities indicate the date of payment in the notification. The tax rate is determined by the local authorities.

Dispute procedure

Citizens are unhappy if the tax on an apartment or residential building is overstated. The complaint can be directed to the evaluation committee or immediately go to court. Only for legal entities, compliance with the pre-trial order is a prerequisite, but not for citizens.

The cost of the property is established by an expert who has the appropriate license. On the basis of this expert opinion, the court makes a decision. Litigation is costly, but it’s cheaper to spend one time on litigation than to constantly pay an inflated tax.

Disputes are considered in accordance with the rules of the Code of Administrative Procedure.

The nuances of taxation

As a rule, not only a house is built on the ground, but there are also other outbuildings. You will also have to pay for them, and at the market price. If you don't want to pay, you will have to demolish the buildings. There are no other options here.

How to calculate the amount of the fee

A transitional period will be in effect until 2020. This is the adaptation time for the transition to payments under the new rules. For this period, the following procedure is established for calculations:

Subtract from the amount of tax calculated at the inventory price the amount of the tax at the cadastral value.
Multiply the resulting number by the reduction factor.
Add tax based on inventory price.

If the transitional rules are not applied, the formula will change. You need to multiply the tax base after deduction by the tax rate in force in the region. This procedure is established by clause 9 of Art. 408 of the Tax Code of the Russian Federation.

Our lawyer can advise you for free - write a question in the form below:

The tax on an apartment at its cadastral value has been compulsorily calculated starting from January 1, 2015.

Until 2015, property tax was calculated based on the inventory value of property owned by a citizen. The innovations affected not all regions of the Russian Federation, but only a part of them. According to the Federal Tax Service, in 2017, 72 out of 85 regions will calculate property tax at the cadastral value. In the rest of the RF subjects, this payment will be calculated based on the inventory value. The full transition to the calculation of the cadastral value tax is planned to be completed by January 1, 2020.

What property is taxed under the new rules

The following property is subject to tax:

Living quarters (apartment, share in it);
Residential building (cottage, country house in SNT, DNT, LPH);
Garage, parking place (parking place);
A single immovable complex (buildings, structures, pipelines, power lines, railways, etc.);
Construction in progress (unfinished);
Other buildings, structures, structures.

Who pays property tax

Individuals (citizens);
Individual entrepreneurs on special regimes (STS, UTII, PSN, ESKhN) - in relation to property that they do not use in business, as well as individual entrepreneurs on OSN in relation to any property owned by the entrepreneur on the basis of ownership.

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Procedure for calculating property tax

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

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

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

You can find out in what order the tax is calculated in your region on the website of the Federal Tax Service of the Russian Federation by going to the section "" and indicating in the drop-down lines the subject of the Russian Federation and the municipality in which the property is located:

If the tax notification has not come, the citizen is obliged to independently apply to the tax authority and report on the objects of taxation he has.

How is property tax calculated at cadastral value

The calculation of property tax under the new procedure is carried out according to the following formula

Tax payable= (Cadastral value - Tax deduction) x Share in property x Tax rate

Cadastral value

The easiest way to find out the cadastral value is to order an extract from the USRN on the Rosreestr website.

Tax deduction

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

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

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

Share in property

When the property is in common shared ownership, the tax is calculated based on the size of the share of each owner.

When the property is in common joint ownership, the calculation is made in equal shares for both owners.

Tax rate

The tax rate is set by each region independently and is reflected in the corresponding legal act. You can find out the size of the property tax rate in your region on the FTS website, referring to the section "Reference information on rates and benefits for property taxes."

On average, tax rates should not exceed the following values:

0,1% ... This rate applies to apartments, rooms, country houses and country houses, unfinished buildings, utility rooms located on summer cottages (SNT, DNT, LPH) with an area of not more than 50 sq. m. Also, the rate of 0.1% includes garages and parking spaces.
2% ... The highest tax rate is set for elite property, the value of which exceeds 300 million rubles, as well as for property included in a special cadastral list (administrative business and shopping centers and premises in them) and for non-residential premises used for offices, retail catering facilities and facilities.
0,5% ... The specified rate is imposed on other property.

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

Tax incentives

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

Federal benefits

Completely exempt from tax in respect of one object of each type of property:

Heroes of the USSR and the Russian Federation, as well as carriers of the Order of Glory of three degrees;
People with disabilities of the first two groups of disabilities, including disabled from childhood;
WWII participants;
Victims of the Chernobyl accident and the accident at the Mayak production association;
Military retirees with a total length of service of 20 years or more;
Citizens participating in the testing of nuclear and thermonuclear weapons;
Family members of servicemen who have lost their breadwinner;
Pensioners who have reached retirement age;
Other grounds provided for by federal law.

Local benefits

The list of benefits established in a specific region can be found in the legal act that approved the procedure for calculating property tax in this region. Additional local benefits may include, for example, tax exemptions for low-income citizens, orphans, etc.

It should be noted that regional authorities in rare cases establish additional benefits for residents of their region.

Please note that property tax benefits do not depend on the procedure for calculating it and are provided both when calculating the payment based on the cadastral value and when calculating the inventory value.

Tax calculation examples

Example No. 1. One apartment, one owner (not a beneficiary)

Stepanov V.A. owns a one-room apartment in Moscow worth 5,658,000 rubles. The total area of housing is 40 sq. m.

We calculate the cost of sq. m.

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

5 658 000: 40

We calculate the amount of tax deduction

The tax deduction is RUB 2,829,000:

20 sq. m.x 141 450

The tax payable will be RUB 2,829

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

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

The Vasilievs acquired an apartment with a total area of 98 sq. m. The cadastral value of housing is 8,570,000 rubles.

We calculate the cost per square meter

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

8 570 000: 98

We calculate the amount of tax deduction

A tax deduction, both for joint and shared ownership, is provided as a whole for the entire object.

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

20 sq. mx 87 449

We calculate the amount of tax payable

The tax payable will be RUB 3,410.51 for each of the spouses:

(8,570,000 - 1,748,980) x 0.1%: 2

Example No. 3. Two apartments, a house, 1 garage and 1 parking space

Selivanov V.S. owns the following property:

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

Apartments

When calculating the tax for apartments, Selivanov will be able to apply the tax deduction only in relation to one apartment at his discretion. If Selivanov does not submit an application with the choice of an apartment in respect of which the deduction will be applied, the tax authority will itself apply the deduction for the apartment with the highest tax to be paid.

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

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

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

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

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

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

20 sq. m.x 81 059

With regard to a 2-room apartment, the tax for Selivanov will be calculated for the entire area of housing.

Calculates the tax amount for 2 apartments

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

3,487,000 x 0.1%

The tax on a 3-room apartment will be 5,268.82 rubles:

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

In total, property tax on two apartments will total RUB 8,755.82

Country house

In relation to a country house, Selivanov may apply a deduction of 50 sq. m.

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

9 780 000: 175

The tax deduction will be RUB 2 794 285:

55 885.7 x 50

Let's calculate the amount of tax

Property tax in respect of a country house will be RUB 6,985.7:

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

Garage and parking space

There is no tax deduction for the garage and parking lot. Thus, the tax will be calculated based on the total area of each of the specified objects.

We calculate the tax payable:

Property tax in respect of the garage will be 850 rubles:

850,000 x 0.1%

Property tax in respect of a parking space will be RUB 550:

550,000 x 0.1%

Total Selivanov for 2016 will have to pay property tax for 5 objects (2 apartments, a house, a garage and a parking lot) in total 17 141.5 rub.

Example No. 4. Two apartments, the owner is a pensioner

Kirillov M.A. is a pensioner and owns 2 apartments:

1-room 34 sq. m. with a cadastral value of RUB 1,750,800;
3-room apartment with an area of 70 sq. m. with a cadastral value of 4,982,000 rubles.

As a pensioner, Kirillov has the right to choose one of the properties belonging to him, in respect of which he can use the benefit provided to pensioners in the form of tax exemption in full. It is most beneficial for Kirillov to apply the benefit for a 3-room apartment. And with regard to a 1-room apartment, he can take advantage of a tax deduction of 20 sq. m.

Thus, he will pay tax only for one apartment.

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

Cost of 1 sq. m. will be RUB 51 494:

The tax deduction will be RUB 1,029,880

20 sq. m. x 51 494

The amount of tax payable will be RUB 721:

(1,750,800 - 1,029,880) x 0.1%

Example No. 5. Shared ownership

Stroganov A.P. and Belsky A.V. own an apartment with a total area of 100 sq. m. with a cadastral value of 9,850,300 rubles. Stroganov's share ¼, Belsky's share ¾

Let's calculate the cost per square meter

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

9 850 300: 100

Calculate the amount of tax deduction

The deduction for an apartment will be RUB 1,970,060:

98,503 x 20

Let's calculate the tax amount for each of the share owners

The amount of tax payable for A.P. Stroganov will be RUB 1 970, 06:

(9 850 300 - 1970060) x ¼ x 0.1%

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

(9 850 300 - 1 970 060) x ¾ x 0.1%

If the tax on the cadastral value turned out to be more than on the inventory

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

Tax payable= (Tax calculated at inventory value - Tax calculated at inventory value) x Reduction factor + Tax calculated at inventory value

Reduction factor

When calculating the tax at the cadastral value, it is envisaged to apply a reduction factor for the first four years (starting from 2015). In 2017, the reduction factor is 0,6 .

Example No. 6.

Rogov S.A. owns an apartment with a total area of 50 sq. m., the cadastral value of which is equal to 3,540,000 rubles.

The constituent entity of the Russian Federation, in which Rogov's apartment is located, has switched to a new tax payment procedure since 2017. In 2016, property tax was calculated based on the inventory value and was equal to RUB 2,800.

Since when calculating based on the cadastral value, the amount of tax is significantly higher than when calculating based on the inventory value, the calculation will be made according to the formula:

Tax payable = (Tax calculated at cadastral value - Tax calculated at inventory value) x Reduction coefficient + Tax calculated at inventory value

Let's reflect the calculation in the table:

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

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

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

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

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

Example No. 7.

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

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

1 sq. m is equal RUB 115,524:

4 852 000: 42

Let's calculate the amount of tax deduction

The tax deduction is RUB 2 310 480:

115,524 x 20

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

Let's calculate the amount of tax payable

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

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

Example No. 8. Ownership arose after the 15th

Elistratov V.V. issued on September 25, 2016 in the ownership of an apartment with a cadastral value of 6,321,600 rubles. The total area of housing was 70 sq. m.

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

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

6 321 600: 70

Let's calculate the amount of tax deduction

The tax deduction is RUB 1 806 160:

90 308 x 20

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

Since the ownership of the apartment arose after September 15, September is not taken into account when calculating the tax. Total, in 2016, Belov owned an apartment 3 months(October December).

Let's calculate the amount of tax payable

Tax payable for 2016 (for full 3 months of apartment ownership) will be RUB 1,129:

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

The editors of RBC-Real Estate have drawn up instructions on how to calculate the new property tax, including for Muscovites.

Photo: depositphotos.com/andrei_77

A new property tax has been adopted in Russia. According to the law, municipalities and federal cities can establish real estate tax for individuals.

The essence of the new tax: the cadastral value of an apartment, calculated by independent appraisers by order of the executive bodies of the constituent entities of the Russian Federation, will now be used as the taxable base. At the same time, the land tax is preserved.

The Department of Economic Policy and Development of the City of Moscow presented on Thursday an Internet calculator for calculating the approximate amount of property tax for individuals at the cadastral value. The goal is to help the owner of real estate in the capital to calculate the approximate amount of tax on property owned by him.

When to pay?

The new law will enter into force on January 1, 2015, but there is a five-year transition period for the regions, during which the tax amount will increase by 20% per year. Payment of property tax of citizens from the cadastral value will begin in 2016, and Russians will begin to pay the full amount from 2020.

The tax is calculated for the entire property, and the owners pay based on their share. Muscovites can now calculate how much they will have to pay in property tax. For this, the Department of Economic Policy and City Development has created a tax calculator.

* Each owner sees the inventory value now in the payment for 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 what citizens will pay from the second half of 2016. Russians until 2020 will pay the difference between these values.

The rest of the citizens of Russia can also calculate how much they will have to pay under the new tax. To do this, on the Rosreestr portal, you can request data on the cadastral valuation of an apartment or house.

Owners of Muscovites can also independently calculate their payments. The tax rates were adopted on October 14, 2014.

For garages and parking spaces, as well as other real estate, the rates are 0.1% and 0.5%, respectively.

For objects of construction in progress (if the projected purpose of such objects is a residential building), you will have to pay 0.3%. The same rate of 2.0% is provided for commercial real estate (offices, retail, catering, etc.).

The law provides for a tax deduction of 20 sq. m for apartments, 10 sq. m for rooms and 50 sq. m. for objects of individual housing construction. That is, if you have an apartment with an area of 54 sq. m, then only 34 sq. m.

How it will affect the real estate market

The new property tax will have a greater impact on the owners of expensive real estate. As RBC-Nedvizhimost wrote earlier, for the majority of ordinary citizens who own economy-class apartments, the tax burden will increase insignificantly. However, for owners of economy-class apartments in the center of Moscow, changes in tax policy will have a greater impact. It all depends on the coefficient (see calculations below).

In many cases, the amount of tax will increase more than 10 times, and even for modest "odnushki" and "kopeck piece" in non-central regions will be 5-7 thousand rubles. in year. In Moscow, the resettlement of low-income citizens from the center to the outskirts may begin in order to reduce the tax burden. In the future, people will become more pragmatic in choosing an apartment and take into account the tax burden they will have to bear.

Cadastral value

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

Experts from the RWAY analytical agency note that the more expensive the apartment is, the greater the difference between the cadastral and market value. For some elite properties in Moscow, the cadastral value may be more than 80% lower than the market value.

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

Calculation of the tax amount based on the cadastral value for different types of apartments in Moscow

address	house type	area, sq. m	cadastral value, million rubles	APPROXIMATE MARKET VALUE, RUB MLN	DIFFERENCE BETWEEN MARKET AND CADASTRE VALUE,%	TAX RATE,%	TAX AMOUNT WITH TAX DEDUCTION (20 SQ.M), RUB.
Leninsky prospect, d. 67	Stalinist	56	9,4	14,7	36%	0,10	6 031
st. Tverskaya, 15	Stalinist	88	19,8	28,9	31%	0,15	22 927
st. Bolshaya Gruzinskaya, 37	monolith	123	35,9	77,4	54%	0,20	60 154
st. Ostozhenka, d. 25	modern brick	206,2	62,7	206,2	70%	0,30	171 000
Milk lane, d. 1	modern brick	277	86,6	806,5	89%	0,30	241 042

How to reduce property tax?

Every citizen will have the right to appeal against the assessment of the cadastral value. In case of disagreement with the assessment, the owners of real estate can challenge it both in court and in pre-trial order. The pre-trial procedure involves filing an application for revising the cadastral value to the Rosreestr Commission for the consideration of disputes over the results of determining the cadastral value. Such an application can be submitted to the commission no later than six months from the date the information was entered into the state real estate cadastre. If this deadline is missed, it is necessary to go to court with a claim against the Federal Service for State Registration, Cadastre and Cartography or the Office of the Federal Service for State Registration, Cadastre and Cartography for the constituent entity of the Russian Federation.

Grounds for revising the results of the cadastral appraisal: inaccuracy of information about the property used in determining its cadastral value; establishing in relation to the real estate object its market value as of the date as of which its cadastral value was established.

Who will pay more?

Few will pay at the highest rate of 2%. According to IntermarkSavills, the number of apartments with an appraised value exceeding 300 million rubles in Moscow is approximately 1.5-2 thousand, plus new houses are commissioned every year, adding several dozen more to this volume. However, their cadastral value is often much lower. The Moscow government counted about 50 such objects in the capital.

Contact Real Estate has calculated the cost of one of the most expensive objects in Moscow - apartments in the elite residential complex "Negotsiant". Based on the total cost of an apartment in a mansion of 35 million dollars (the Central Bank rate is 39.6 rubles), the cost of the apartment will be 1 billion 386 million rubles. Since the apartments are classified as non-residential property, there is no tax deduction for non-residential real estate (from 20 sq. M.). With a 2% rate on non-residential real estate, the property tax will amount to RUB 27.720 million. in year!

How the tax burden for Muscovites will grow

It is significant how the amount of tax for residents changes with distance from the center. For example, one-room apartments with an area of 38 sq. m in houses located in two directions of different levels of prestige and popularity - western and eastern. The cadastral value is calculated as the market value minus 10%, since, according to the Moscow government, it is, on average, lower than the market value. The market value, in turn, was calculated as the arithmetic average of price indicators in areas located in different territorial zones along the selected routes (based on irn.ru data).

How remoteness from the center affects tax

Territorial zones	Solyanka - Nikoloyamskaya street - Andronievskaya square - Enthusiasts highway				Vozdvizhenka - Novy Arbat - Kutuzovsky prospect - Mozhaisk highway
		Taxable base, million rubles	Tax rate	Tax amount, rub.	Average cadastral value, thousand rubles for 1 sq. m.	Taxable base	Tax rate	Tax amount, rub.
K - BK	340,5	6,129	0,15	9193	357,6	6,437	0,15	9655
BC - SK	244,8	4,406	0,1	4404	357,6	6,437	0,15	9655
SK - TTK	197,4	3,553	0,1	3553	258,6	4,655	0,1	4655
TTK - MKAD	153	2,754	0,1	2754	189,4	3,409	0,1	3409

TO- Kremlin, BC - 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 is 2.8 times higher than for those who settled closer to the Moscow Ring Road. In the eastern direction, the difference between the inhabitants of the center and the outskirts exceeds 3.3 times.

Calculation of the tax amount for an apartment of 38 sq. m by districts

DISTRICT		REGULATED BASE (18 SQ.M)	TAX RATE	TAX AMOUNT
	139.5 thousand rubles	2.511 million rubles.
	149.4 thousand rubles	2.689 million rubles.
	154.8 thousand rubles	2.786 million rubles.
	157.5 thousand rubles.	2,835 million rubles.
	166.5 thousand rubles.	2.997 million rubles.
	173.7 thousand rubles	3.127 million rubles.
	192.6 thousand rubles	3.467 million rubles.
	199.17 thousand rubles	3.585 million rubles.
	270 thousand rubles	4.86 million rubles.

According to calculations, the most accessible district of Moscow in terms of taxation is the South-Eastern Administrative District - here the average cadastral cost per 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 Eastern Administrative District closes the top three, where the experts determined the average cadastral cost per square meter at the level of 154.8 thousand rubles.

Calculation of the tax amount for an apartment with an area of 55 sq. m by districts

DISTRICT	AVERAGE INVENTORY VALUE SQ. M	REGULATED BASE (35 SQ.M)	TAX RATE	TAX AMOUNT
	139.5 thousand rubles	4.883 million rubles.
	149.4 thousand rubles	5.229 million rubles.
	154.8 thousand rubles	5.418 million rubles.
	157.5 thousand rubles.	5.513 million rubles.
	166.5 thousand rubles.	5.828 million rubles.
	173.7 thousand rubles	RUB 6.08 million
	192.6 thousand rubles	6.741 million rubles.
	199.17 thousand rubles	6.971 million rubles.
	270 thousand rubles	9.45 million rubles.

In order to represent the approximate order of the amounts that apartment owners in Moscow will have to pay annually to the budget, the experts of the Metrium Group company made a tax calculation for one-, two-, three- and multi-room apartments. For the calculations, an area of 38 square meters was taken. m (1-room), 55 sq. m (2-room), 80 sq. m (3-room) and 120 sq. m (multi-room). In addition, experts have calculated what the area of an apartment should be to pay tax at the maximum rates - 0.2%, 0.3% and 2%.

Calculation of the tax amount for an apartment of 80 sq. m by districts

DISTRICT	AVERAGE INVENTORY VALUE SQ. M	SUPPORTING BASE (60 SQ.M)	TAX RATE	TAX AMOUNT
	139.5 thousand rubles	8.37 million rubles.
	149.4 thousand rubles	8.964 million rubles.
	154.8 thousand rubles	9.288 million rubles.
	157.5 thousand rubles.	9.45 million rubles.
	166.5 thousand rubles.	9.99 million rubles
	173.7 thousand rubles	RUB 10.422 million
	192.6 thousand rubles	11.556 million rubles.
	199.17 thousand rubles	11.95 million rubles.
	270 thousand rubles	RUB 16.2 million

Calculation of the tax amount for an apartment of 120 sq. m by districts

DISTRICT	AVERAGE INVENTORY VALUE SQ. M	SUPPORTING BASE (100 SQ.M)	TAX RATE	TAX AMOUNT
	139.5 thousand rubles	RUB 13.95 million
	149.4 thousand rubles	RUB 14.94 million
	154.8 thousand rubles	RUB 15.48 million
	157.5 thousand rubles.	15.75 million rubles
	166.5 thousand rubles.	16.65 million rubles.
	173.7 thousand rubles	17.37 million rubles.
	192.6 thousand rubles	19.26 million rubles.
	199.17 thousand rubles	19.92 million rubles.
	270 thousand rubles	RUB 27 million

Who will receive benefits?

The following categories of taxpayers are eligible for tax relief:

Pensioners receiving pensions assigned in accordance with the procedure established by pension legislation, as well as persons who have reached the age of 60 and 55 (men and women, respectively), who are paid monthly lifelong maintenance in accordance with the legislation of the Russian Federation;
People with disabilities of I and II disability groups;
Participants of the Civil War and the Great Patriotic War, other military operations to defend the USSR from among servicemen who served in military units, headquarters and institutions that were part of the active army, and former partisans, as well as veterans of hostilities;
Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
Disabled since childhood;
Individuals of the civilian personnel of the Soviet Army, the Navy, internal affairs and state security agencies who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which is credited to these persons in the length of service for the appointment of a pension on preferential terms established for servicemen of units of the active army;
Persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991. 1244-I "On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant", in accordance with the Federal Law of November 26, 1998. N 175-FZ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957. at the production association" Mayak "and the discharge of radioactive waste into the Techa river" and the Federal Law of January 10, 2002. 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";
Servicemen, as well as citizens dismissed from military service upon reaching the age limit for military service, health reasons or in connection with organizational and staff activities, having a total duration of military service of 20 years or more;
Persons who were directly involved as part of special risk units in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;
Family members of servicemen who have lost their breadwinner;
Citizens dismissed from military service or called up for military training, performing their international duty in Afghanistan and other countries in which hostilities were fought;
Individuals who have received or have suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;
Parents and spouses of military personnel and civil servants who died in the line of duty;
Individuals carrying out 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 to organize non-state museums, galleries, libraries open for visiting, - for a period their use;
Individuals - in relation to household buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary farming, summer cottages, truck farming, gardening or individual housing construction.

Sergey Velesevich
Tables: RWAY according to Rosreestr data and data from open sources, RBC Real Estate, Metrium Group