How home tax is calculated. Real estate taxes: how much the owner of the house and land will pay

Household tax 2019 must be paid by its owners. If the owner is an individual, the amount of obligations to the budget is deduced by the tax authority, the citizen is notified of the amount to be paid through a notification, and the tax must be paid no later than December 1 of the next reporting year. This type of tax belongs to the category of local taxes, so the tax rates and the list of benefits can be adjusted by the municipal authorities.

Private house and land tax - legal regulation

The legal side of issues on the application of property tax in the form of real estate of individuals is considered in Chapter 32 of the Tax Code of the Russian Federation. What assets are subject to taxation:

tax is levied on a country house, on residential buildings in cities;

an apartment, a separate room is subject to taxation;

taxed garages;

unfinished real estate;

single real estate complexes.

Residential buildings in summer cottages and garden plots also fall into the taxable category - they are equated to residential buildings by analogy with buildings on land under individual housing construction. If a person owns not only a house, but also a land plot, he will have to pay a land tax every year. Legal regulation of land taxation is carried out by the provisions of Chapter 31 of the Tax Code of the Russian Federation.

Residential building tax: tax rates

In Art. 406 of the Tax Code of the Russian Federation fixes the tax rates for the tax levied on the owners of private houses. These tariffs are basic guidelines for municipalities, which, through their legal acts, can adjust property tax rates and apply a differentiated approach. If the rates are not set by the local authorities, the rates specified in the Tax Code of the Russian Federation are applied.

Tariffs and calculation formulas differ depending on what value is taken as the basis - inventory or cadastral. The Russian tax system provides for a complete transition to cadastral valuation for tax purposes from 01.01. (Article 5 of the Law of 04.10.2014 No. 284-FZ).

What house tax will an individual have to pay from the cadastral value (clause 2 of article 406 of the Tax Code of the Russian Federation):

when it comes to residential real estate, including suburban real estate, construction in progress (if a residential building is planned), garages or outbuildings (up to 50 square meters), the tax rate is 0.1%;

for office and other commercial real estate included in the regional list (clause 7 of article 378.2 of the Tax Code of the Russian Federation), a tariff of 2% is set;

home tax for individuals is calculated at the rate of 2% if its cadastral value exceeds 300 million rubles;

other types of property are taxed at a rate of 0.5%.

If the inventory value is taken as the basis, the differentiation of rates is carried out taking into account the value of the property multiplied by the increasing deflator coefficient (clause 4 of article 406 of the Tax Code of the Russian Federation):

up to 300 thousand rubles. (inclusive) - rate up to 0.1%;

if the price of real estate is in the range of over 300 thousand rubles. up to 500 thousand rubles (inclusive), the rate will be in the range of 0.1 - 0.3%;

for more expensive property (from 500 thousand rubles) the tariff is 0.3 - 2%.

The value of the deflator coefficient for calculating the tax at the inventory value for 2018 is 1.481; for 2019 - 1.518.

Regional rates

It should be borne in mind that the 2019 country house tax in different regions is calculated at different rates. For example, in the Leningrad Region, more than 100 legal acts regulate the taxation of property of individuals. Local authorities in relation to residential buildings worth up to 300 million rubles. predominantly set a rate of 0.1%, but some municipalities have a different system of tariff differentiation. So, in the Lagolovskoye rural settlement for residential buildings, the tax is valid at a rate of 0.2%, for apartments and unfinished objects, which in the future should become residential property - 0.3%, for garages and outbuildings - 0.1% (Decision of the Lagolovsky Council deputies dated 25.10.2017 No. 51).

Household tax in the Moscow region will be levied at a rate of 0.3% if the property is valued within 300 million rubles, or at a rate of 2% if the value of real estate is more than 300 million rubles. In Moscow, a different approach is used - the authorities have tied the tax rate not only to the type of real estate, but also to the range of its cadastral value (Moscow law of November 19, 2014 No. 51, as revised on November 21, 2018):

tax on a private house in 2019 with a cost within 10 million rubles. will be calculated at a rate of 0.1%;

the rate is 0.15% if the cost is between 10 million rubles. and 20 million rubles;

rate 0.2% is relevant for real estate worth from 20 to 50 million rubles;

0.3% rate is set for real estate with an appraised value of 50 million rubles. up to 300 million rubles;

for the most expensive real estate objects (over 300 million rubles) the rate is 2%.

In St. Petersburg, taxes on private houses in 2019 are levied taking into account the cadastral value according to the following gradation of rates (Law of St. Petersburg dated November 26, 2014 No. 643-109, as amended on November 29, 2017):

at a cost of up to 5 million rubles. - 0.1%;

with an estimate of over 5 million to 10 million rubles. - 0.15%;

with a property price of over 10 million to 20 million rubles. - 0.2%

when the price rises to the range of 20-300 million rubles, the tariff rises to the level of 0.25%;

for objects worth over 300 million rubles. - 2%.

In all the regions mentioned, the land and house tax is calculated according to the cadastral valuation.

How house tax is calculated

The tax is paid by individuals once a year. The basis for its calculation is the cadastral valuation of the property. The amount of liabilities to the budget is derived by multiplying the cadastral price and the tax rate. From 2020, the option with calculating the tax at the cadastral value will be the only possible one; now, in some cases, it is allowed to use the inventory value, adjusted for the deflator coefficient.

Household tax (IZHS) is calculated separately from other assets, since different types of property are taxed at differentiated rates. Liabilities are calculated at the cadastral value established at the beginning of the tax period for which the tax is calculated. If the value of the object changes during the year, such adjustments will not affect the tax for the current year, the change in data will be significant when calculating the tax for the next period.

When deriving the size of the tax base for a residential building, a tax deduction is applied: it is necessary to subtract the cadastral value of 50 sq. m. When calculating the tax on the part of a residential building, a deduction of 20 sq. m. m. From the tax period of 2018, an additional deduction is applied for large families (if there are 3 or more children under 18 years of age) - 7 sq. m of a residential building or its part per each minor child (clauses 3, 5, 6.1, article 403 of the Tax Code of the Russian Federation). The remainder of the value after applying the deductions will be equal to the tax base, which must be multiplied by the appropriate rate.

Example

An individual owns a two-story house in Moscow, the cadastral value of the building is 35 million rubles, the total area is 160 sq. m. Let's calculate the tax.

First, the size of the tax base is calculated:

35,000,000 - (35,000,000 / 160 x 50 sq. M.) = 24,062,500 rubles.

At the next stage, the tax rate is determined - 0.2% (the rate is tied to the value of the property).

24,062,500 x 0.2% = 48,125 rubles.

Private house tax - tax benefits

Privileges in real estate taxation are provided to persons with the status of a Hero of the USSR or the Russian Federation, disabled people, participants in hostilities, citizens who were exposed to radiation during weapons testing or liquidation of the consequences of accidents, servicemen with a length of service of 20 years or more, relatives of soldiers who died, soldiers-"Afghans", etc. .NS. (a complete list is given in article 407 of the Tax Code of the Russian Federation). Benefits are also provided for pensioners who receive pensions in accordance with the pension legislation of the Russian Federation, as well as for persons who have reached 60 (men) and 55 (women), receiving life support (judges, etc.). The privilege is also valid for those persons who, due to the change in the legislation on pensions from 2019, are not yet a pensioner, but, according to the previous norms, would have the right to a pension (clause 10, 10.1, article 407 of the Tax Code of the Russian Federation).

The privilege is provided in the form of a tax exemption for only one object of each type of property that belongs to a person on the basis of ownership and is not used by him in business. For example, if a pensioner owns only a residential building and an apartment, both objects are subject to benefits. If there are several objects of taxation of the same type (several apartments, several houses, etc.), the tax will be charged on all objects of the corresponding type, except for one (one house, one apartment, etc.).

In order for the tax on a house in a village or in a city, or on another object falling under the exemption, not to be calculated by the tax authorities and issued for payment, the owner must submit an application to the Federal Tax Service before December 31 of the reporting year. But, as a rule, even in the absence of an application, the IFTS calculates the property tax already taking into account the benefits due to the citizen, and an object that has a higher value compared to other objects of the same type (i.e., in the presence of two houses, the benefit is for the more expensive of them).

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 land tax, the procedure for paying it and the amount in 2020.

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 2020 - 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 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 the 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

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 the IntermarkSavills company, 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 data from irn.ru).

How remoteness from the center affects tax

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

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

In order to provide an 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

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

Who will receive benefits?

The following categories of taxpayers are eligible for tax relief:

1. 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;
2. People with disabilities of I and II disability groups;
3. 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;
4. Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
5. Disabled since childhood;
6. 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;
7. 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";
8. 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;
9. 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;
10. Family members of servicemen who have lost their breadwinner;
11. 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;
12. 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;
13. Parents and spouses of military personnel and civil servants who died in the line of duty;
14. 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;
15. 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

Owners of any type of property are legally required to pay on property. Starting from 2016, there will be some innovations. In addition to houses, apartments, suburban housing or ordinary garages, the list of taxable real estate objects will necessarily be supplemented with parking spaces, which vehicle owners are increasingly trying to register. Also, the above list will definitely be supplemented by real estate objects that have not yet been commissioned. More information on how to calculate home tax is provided in this article.

In accordance with the current provisions of chap. 32 of the Tax Code of the Russian Federation, starting from 2016, the formation and determination of the amount of necessary tax contributions on the property of individuals will be carried out taking into account the cadastral, and not the inventory price of the house. This one, to some extent, corresponds to the market one.

Individual property tax has always been levied on owners of real estate, which can be characterized as an object of taxation. Even minor property owners cannot be exempted from paying tax contributions. Interaction with tax authorities instead of citizens who have not reached the age of majority is entrusted to the parents themselves until they reach the age of 18.

1. and other citizens receiving government support;
2. Taxpayers who were dismissed from military service or actually served on conscription in any other states where military campaigns were carried out;
3. Parents or spouses of citizens who passed and died in the course of performing their official duties;
4. Art workers, whose real estate objects are operated as objects of public visit;
5. Citizens who own real estate objects, the area of ​​which does not exceed 50 sq. m.

Calculation example

In the process of determining the estimated value of the real estate object, the employees of the territorial offices of the BTI are guided by the collections of 1969 and 1978. The resulting value must necessarily be multiplied by a certain coefficient established according to certain rules on an individual basis for each region.

In accordance with the applicable collections, the cost of 1 m of an ordinary two-story brick building is 21.6 rubles. This figure must be multiplied by the total volume of the building, as well as by a conversion factor. Let's consider one of the simplest examples of calculating the amount of required tax contributions for a house owned by an individual.

After the assessment by the employees of the territorial department of the BTI, the cost of the building was determined at 750,000 rubles. The maximum amount of tax contributions should not be more than 2% of the specified value. As an example, consider the location of a property in Belgorod. Here the tax rate is 2%. If the building is located within the Belgorod Region, it will already amount to 0.55% of the established cadastral value of the property.

Features of tax deduction

Taxation on a certain cadastral value of a building will always depend on the due deduction from property tax, according to which the owners of real estate objects may not make some part of the contributions for the minimum area of ​​the building. The following objects are subject to tax deduction:

1. 10 m;
2. 20 m;
3. 50 m.

The cadastral value is always determined together with the area for which the tax deduction is made. There is also the possibility of a deduction for operated complexes. At least one real estate object provides an opportunity to reduce the cadastral valuation by about a million rubles in the process of collecting the fee. If the area of ​​the property is less, the cost will always be reduced to zero, and not go into negative territory.

A payment for real estate tax must come to every home owner, regardless of its operational characteristics. If the relevant notification from the tax authorities is not received in due time, the inspectors have at their disposal another 2 years to carry out the recalculation.

In order for the procedure for planning your own budget to be carried out correctly, it is necessary to take into account a certain type of tax rates provided by the municipality to certain types of real estate objects, and the nature of the change in the value of buildings when making the transition from the planned cadastral one.

Calculating the sales tax rate

The implementation of any kind of transactions with real estate objects is clearly regulated by the current regulations of the RF LC and RF CC. The transfer of funds in the process of fulfilling the conditions of concluded real estate transactions is determined in accordance with the existing articles of the Tax Code of the Russian Federation. Each individual has the right to receive certain benefits and undertakes to perform specific actions within the framework of the provisions of the Tax Code of the Russian Federation.

The legislation provides for taxation rules for various fields of activity. Each citizen is given the opportunity to receive information on how the tax deduction for treatment is carried out, as well as the volumes and certain rules for determining the rigorous payment of taxes on the extracted.

The sale of a dwelling is considered to be one of the varieties of making a profit, for which a certain amount of tax payments must be paid. In accordance with the current provisions of the Tax Code of the Russian Federation, after the sale of a residential building or other real estate object, the former owner must pay 13% of the total value of the sold building.

However, taking into account certain nuances and certain admissible circumstances of the sale and understanding the essence of the procedure for calculating the tax on a residential building, it is possible to pay an amount that is much less than the generally accepted one or even be exempt from taxation. You should always take into account that when selling a building, not for the purpose of enrichment, but for the sake of improving current living conditions, the Tax Code of the Russian Federation provides for such amendments as, for example, the current article, in accordance with which the minimum amount of money that is not subject to taxation is determined.

To date, this amount corresponds to 1,000,000 rubles. a citizen of the Russian Federation gets the opportunity to partially be exempted from the need to pay taxes when selling residential real estate, if he has been the owner of this building for at least three years. In this situation, when selling a building, it is necessary to take into account the rules for optimizing the taxation procedure in order to be able to minimize the due payments.

Existing benefits

If the house is used commercially, the tax must be paid in full

Payment of taxes does not apply to groups 1 and 2, as well as citizens with congenital disabilities. The above categories of citizens are authorized to use exclusively in relation to any one residential building of a certain type, when selling one apartment or garage, or, for example, a private house. Benefits will not apply to such buildings:

• Real estate objects operated for the purpose of carrying out commercial activities;
• Real estate objects, the value of which is more than RUB 300,000,000.

In order to be able to use the benefits provided by law, it is recommended to write an appeal to the territorial office of the tax authority with a corresponding request. This must be done before January 1 of the year during which a certain tax period lasts. In case of delay in the process of making settlements, the employees of the territorial department of the tax service, without the participation of the citizens themselves, provide all the benefits they are entitled to.

How the real estate tax is calculated by cadastral value can be found in the video:

"Any transactions with real estate that is not properly registered will be impossible from 2018 onwards."

From 2017, we will pay tax for our apartments, houses and summer cottages from the market price, and not from a penny inventory, as before. Tax payments with new amounts will begin to arrive in the spring of 2016. Now is the time to prepare for them - at least mentally. For this, it is useful to know how the state evaluates our houses and summer cottages. How accurately is their value determined? What problems can arise? Can they be prevented?

The previous large-scale cadastral assessment of capital construction objects in the Moscow region was carried out in 2012. Now there is a re-evaluation. The GUP MO "MOBTI" - the Moscow regional BTI is engaged in this. With questions about what kind of future is being prepared for us, "MK" turned to its director Vladimir Denisov.

- Vladimir Alekseevich, at what stage is the assessment of our houses and apartments at the cadastral value?

Assessment of capital construction projects is underway and will be completed in October. Based on the results, their cadastral value will be determined. We will transfer the results to the Ministry of Property Management of the Moscow Region, it will approve them, after which they will be sent to Rosreestr. The draft assessment will be posted on the Rosreestr website in the public domain to collect comments, and the results will be approved by December 1, 2015. Rosreestr will further send this information to the Cadastral Chamber for entry into the State Real Estate Cadastre, and after that they will be transferred to the tax service for the preparation of notifications and mailing.

- Will the tax on private houses and summer cottages rise significantly? Should we be worried?

I don’t think there’s any reason for that. Oftentimes, a hectic atmosphere just builds up.

- What kind of increase is obtained - at least approximately?

Consider an example: there is a house in the area. Until now, the tax on it was formed based on the inventory value. For two months - 16 rubles, for a year - 96 rubles. Next year, the tax on this house will be formed on the basis of the cadastral value. And you will have to pay about 12 thousand a year. How much did the tax rise?

- One hundred twenty-five times. Pretty decent, actually.

One could lament that this is unfair. The tax has been increased 125 times! But is this really unfair? Let's take a look at the absolute numbers. Is it fair to pay 96 rubles for a house? Or the tax for an apartment was 120 rubles, now it will be 3 thousand a year. Is this unfair?

- You are right, the real estate taxes that we paid before were really fantastically low.

Most people, I think, understand this. Therefore, I do not expect any mass indignation.

When the tax on land plots with cadastral value was introduced, the situation was about the same. People were willing to pay tax for their land on its real, market price. But when the tax payments came, it turned out that in many cases the land was valued much higher than that. Doesn't it work the same with houses?

The cadastral valuation is carried out on a mass scale. This means that errors are possible: generalizations are inevitable, and in a number of cases the individual characteristics of objects may not be taken into account, since they were not in the State Property Committee.

However, in order to minimize the likelihood of distortions, together with the Ministry of Property Relations of the Moscow Region and the Cadastral Chamber, we are carrying out large-scale work to clarify the information received from the State Real Estate Cadastre, correlating it with information from our own archives - and this is over 10 million storage units!

If necessary, when it comes to large and complex objects for assessment, our specialists still go to the area to identify the individual characteristics of buildings and structures.

All these works are our initiative, based on the desire to carry out the most accurate cadastral assessment, since we acutely feel our responsibility both to the administration of the Moscow region and to its residents - the owners of real estate near Moscow.

- But should owners still keep validol ready?

We try to do everything so that it is not needed.

For what reasons can a private house - yes, indeed, any house, any structure - be assessed incorrectly during the state cadastral appraisal?

First of all, due to a technical error. For example, a person has already paid tax based on the cadastral value, roughly speaking, 3 thousand. And someone confused a zero in the State Real Estate Cadastre, and they will send him a payment for 30 thousand. Error. Because in the State Property Committee the comma was moved - not 100 sq. square meters were given to him, and 1000.

- What causes such errors?

Previously, all information about capital construction projects was stored in the archives of the BTI on paper. In 2013, information from the archives of the BTI was transferred to the State Property Committee by scanning, decryption. Paper documents have been transformed into digital ones. But the paper could be crumpled somewhere, chewed up, erased at the folds, the text was scanned incorrectly, and an error occurred when transferring information.

Now we are just clarifying the information that was transferred from our archives to the State Property Committee. They were unloaded to us from the State Property Committee as a contractor of works, and we compare them with our archives, we verify that all the commas are where they should be. If we, of course, have this information, because since January 2013, a technical inventory has not been carried out, and it is impossible to determine who has built how much area since that moment, there is no accounting.

- What are the indicators for evaluating private houses and buildings?

The cadastral value is determined by mass valuation methods with the construction of a mathematical model. It takes into account the location, transport accessibility, the availability of infrastructure, as well as the characteristics of specific objects: the material of the walls from which the building was built, the area, the year of commissioning, if any, the appraiser has.

- How is the depreciation of a building calculated?

This is a rather complex formula, in which, among other things, signs of physical wear and tear can be compared. But the wear parameter just did not get into the State Property Committee.

But what about the old huts, which are full in any village or village? Will they be much more expensive than they really are? The areas there are large, 60-70 sq. meters. But everything is rotten, the floor is collapsing, the roof is leaking. And, of course, the owners will say that the hut was estimated at one and a half million, but I won't sell it for that kind of money. And in general, such houses are not for sale. They buy plots, and all these huts are for demolition, it is cheaper to break them than to repair them.

It is for this reason that our company was chosen to carry out the appraisal work. The BTI archive contains information about about 10 million capital construction projects in the Moscow region. The technical passport, which is in the archives of the BTI, contains much more information than the State Property Committee. With the help of archives, we supplement the information of the State Property Committee, determine the percentage of depreciation in order to make the most transparent and honest assessment.

Taxes must be fair. For a "chicken coop", knocked down from anything, and a solid cottage of the same area can not be charged the same amount.

If both houses are registered, their value will be different, which means the tax amount will be the same. But if the citizen who built a cottage for himself did not register the right to it, then it will not be in the State Cadastre, but there will be an old house that used to stand here. Or maybe there will be two houses, this also happens. If a person bought a hut for a penny and dismantled it, but did not terminate his right to it, he will pay tax for it. Each owner of his property must manage, clean it, for this there is a personal account on the website of the tax service.

- This is not for the grandmothers in the villages. What is their personal account?

The grandmothers won't have a high tax. For this, we are doing the work - we find out the year of construction in order to regulate the cadastral value of their objects by coefficients. In addition, the legislation provides for a number of benefits and deductions.

For an individual residential building, the tax value will be calculated minus 50 sq. m of its total area. That is, if the area of ​​the house is 250 sq. m, then only 200 sq. m. If you have not finished the construction and have not commissioned the house, it will be considered an object of unfinished construction. Both objects (if information about them is in the state real estate cadastre - GKN) will be taxed at a rate of 0.1% to 0.3% - depending on the decision of the municipality.

However, pensioners will not have to pay taxes on any of these objects, since the legislation provides for benefits for one object in each category: residential building, residential building, construction in progress, garage, etc.

Please note: the cadastral value tax is also imposed on the land plot on which your objects are located.

People usually pay tax for a plot, but not for a house that has been built on it. They simply do not register it, and the tax authorities do not know about it. According to the Ministry of Property, almost 30% of cottages, summer cottages, private houses in the Moscow region are not listed in the State Property Committee.

These are the consequences of the dacha amnesty. To encourage people to claim their rights to capital construction objects, a dacha amnesty was invented - a simplified procedure for registering rights. The owner could come to Rosreestr, write a statement, a declaration, draw a drawing of his house by hand and indicate its area. Nobody measured it. Everything was done in order to minimize the spending of the population. The house could be 1000 sq. meters, and the owner declared 100. And his house was registered for him.

How do you value such houses if the appraisers don't even know they exist? They should probably go to the places after all. Walk, see who has built what.

And so it will be. Amendments have been made to the Tax Code, in accordance with which each citizen must report the presence of his property. If he doesn’t tell him, the inspector, of course, will not come running to him tomorrow. But complex cadastral work will sooner or later be carried out, and all the secret will become clear.

In addition, many municipalities themselves carry out work to identify hidden real estate. Aerial photographs are superimposed on the cadastre data, and the municipalities see that no one pays for this house, or pays for a small house. If so, they will find the owner and inform the tax office. She will turn to him: "Why did you not declare your real estate, the tax period has expired, you have not received a notification?" And he will pay a large fine - up to 20% of the value of his beautiful home. The reward will find the hero.

“I'm afraid it won't come to that soon.

Soon. Development is proceeding by leaps and bounds. Rosreestr works great. If a person has put his house with a plot on the cadastral register and registered the rights, he does not need anything in the future to conduct transactions. He simply sends an application in electronic form through the Rosreestr portal, and the transaction is registered within 5 days - you don't even have to go anywhere.

Moreover, in the region there are nine services for land operations, which can be issued through multifunctional centers: from July 1 in 8 pilot municipalities and municipal districts, and from August 1 - throughout the Moscow region. Among these services: changing the categories and type of permitted use, buying out land plots, tendering, extending the lease agreement, establishing easement, redistributing or cutting out plots and agreeing on the location. Moreover, a strict deadline has been set for each of them, including taking into account the holding of public hearings.

This is, of course, a fundamental change in the procedure for the provision of land and property services, aimed at simplification. Now the MFC, with the help of special software, in cooperation with federal authorities - with Rosreestr, the Cadastral Chamber and others - sends requests in electronic form.

During this time - from July to September - over 6.5 thousand applications on land issues were accepted on the basis of the MFC through a unified system in the Moscow region!

But in order to use the services of the MFC, you must first register your property, put it on the cadastre, clarify the boundaries of the site, register the house, "tie" it to the site. Lots of fuss. Probably half of the owners of the Moscow region have not done something of this. And for someone - and all as a whole.

This will still have to be done. Any transactions with real estate that is not properly registered will not be possible from 2018. You will not be able to sell, donate or bequeath your property. Plus, you will be charged with penalties for unpaid taxes. And if it suddenly turns out that a federal highway will pass through your summer cottage, it will be taken away from you and even money will not be paid for it. So get busy with your real estate. Complete, register. Remove from the register what no longer exists. Deliver what appeared. Put things in order, no need to delay with it.

REFERENCE "MK"

The cadastral value of your house, summer cottage, cottage, apartment, shed, chicken coop, etc., according to the 2013 estimate, can be found on the Rosreestr website in the section "Services - Obtaining information from the State Cadastral Valuation Data Fund". But you need to know the cadastral number of the object, otherwise you will not find it.

Some useful information can also be obtained from the Order of the Ministry of Property Relations of the Moscow Region dated April 18, 2013 No. 476 "On approval of the results of the state cadastral appraisal of real estate objects (except for land plots) located on the territory of the Moscow region". It is posted on the website of the Ministry of Property of the Moscow Region in the section "Normative Activity - Regulatory Acts adopted by the Ministry."

The Appendices to it contain tables of UP - specific indicators.

UP - the cost per square meter in each settlement of the region, established by the appraisers.

Different types of buildings - non-residential premises, multi-apartment and private houses and just apartments - have their own UE. They range from minimal to medium.

For example, the cost of one square meter in rubles in several settlements of the Moscow region (from minimum to maximum).

The difference, as you can see, is significant. A residential building in Protvin is very cheap, an apartment meter is not expensive there either, but in the prestigious Usovo the price per square meter in an apartment building is off scale, and in general it is clear why. Protvino is far from Moscow, and Usovo is close and in a very prestigious place, on Rublevka.

The cadastral value of houses and buildings in elite areas, however, still falls short of the market value. Last week, for example, information appeared on the Internet about the house of Tatiana Navka (wife of Dmitry Peskov, the president's press secretary) in Pozdnyakov.

In the announcement of the sale, it was estimated at a billion rubles. For about that kind of money, one must think, and bought it. But even if they bought it half the price, it is still much more expensive than the cost that is indicated for it in the State Cadastre - 25 million.

The state cadastral assessment raises other questions as well. It is not clear, for example, why there is such a big difference in prices per square meter on Friday and Rozhdestveno. Both villages are located in an excellent location - on the Istra reservoir, just on opposite banks - and in Rozhdestveno quarter. meter three times more expensive than on Friday.

What is the role of specific indicators (UE) in calculating the cadastral value of a building? If you find a UE for your cadastral quarter and multiply by the area of ​​your house - will you get its cadastral value? Or is it not that simple?

For clarification, "MK" applied to the Ministry of Property Relations of the Moscow Region.

Here is the answer we received:

“As for the specific indicators in the cadastral valuation, they were determined by averaging the cadastral values ​​of specific objects (reducing to the cost per square meter), and not vice versa. The main purpose of specific indicators is to determine the cadastral value of objects when registering with the state cadastral registration after the date of mass appraisal (new objects) by multiplying the specific indicator of the cadastral value by the area without taking into account the characteristics of the object (construction quality, materials of structural elements). In such an (interim) estimate, the cost, for example, of two houses of the same area, located next to each other, will be the same, while at times they may differ in construction costs. "

We do not undertake to interpret the above.

If someone understands something, they will be fine.