Subparagraph 1 of paragraph 2 of Article 406 of the Code. Inventory value calculation

1. Tax rates are set by the normative legal acts representative bodies municipalities(by the laws of the cities of federal significance Moscow, St. Petersburg and Sevastopol) depending on the applicable procedure for determining the tax base, taking into account the provisions of paragraph 5 of this article.

2. In the case of determining the tax base based on the cadastral value of the object of taxation, tax rates are established in amounts not exceeding:

1) 0.1 percent in relation to:

residential buildings, parts of residential buildings, apartments, parts of apartments, rooms;

objects of unfinished construction in the event that the projected purpose of such objects is a residential building;

single real estate complexes, which include at least one residential building;

garages and parking spaces, including those located in the taxation objects specified in subparagraph 2 of this paragraph;

utility buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots for personal subsidiary farming, truck farming, gardening or individual housing construction;

2) 2 percent in respect of taxable items included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, in respect of taxable items provided for by paragraph two of paragraph 10 of Article 378.2 of this Code, as well as in respect of taxable items, cadastral value each of which exceeds 300 million rubles;

3) 0.5 percent in relation to other objects of taxation.

3. The tax rates specified in subparagraph 1 of paragraph 2 of this article may be reduced to zero or increased, but not more than three times by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol).

4. In the case of determining the tax base based on the inventory value, tax rates are established on the basis of the total inventory value of taxable items owned by the taxpayer, multiplied by the deflator coefficient (taking into account the taxpayer's share in the right common property for each of such objects) located within one municipal entity (federal city of Moscow, St. Petersburg or Sevastopol), within the following limits:

5. It is allowed to establish differentiated tax rates depending on the:

1) the cadastral value of the taxable item (the total inventory value of taxable items multiplied by the deflator coefficient (taking into account the taxpayer's share in the common ownership of each of such items);

2) the type of object of taxation;

3) the location of the object of taxation;

6. If the tax rates are not determined by the regulatory legal acts of the representative bodies of municipalities (the laws of the cities of federal significance Moscow, St. Petersburg and Sevastopol), taxation is made:

1) in the case of determining the tax base based on the cadastral value of the object of taxation - at the tax rates specified in paragraph 2 of this article;

2) in the case of determining the tax base based on the inventory value of the taxable object - at a tax rate of 0.1 percent in respect of objects with the total inventory value multiplied by the deflator coefficient (taking into account the taxpayer's share in the common ownership of each of such objects), up to 500,000 rubles inclusive and at a tax rate of 0.3 percent in relation to other objects.

1. Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) depending on the applicable procedure for determining the tax base, taking into account the provisions of paragraph 5 of this article.

2. In the case of determining the tax base based on the cadastral value of the object of taxation, tax rates are established in amounts not exceeding:

1) 0.1 percent in relation to:

residential buildings, parts of residential buildings, apartments, parts of apartments, rooms;

objects of unfinished construction in the event that the projected purpose of such objects is a residential building;

single real estate complexes, which include at least one residential building;

garages and parking spaces, including those located in the taxation objects specified in subparagraph 2 of this paragraph;

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 the conduct of personal subsidiary, summer cottage farming, truck farming, gardening or individual housing construction;

2) 2 percent in respect of taxable items included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, in respect of taxable items provided for by paragraph two of paragraph 10 of Article 378.2 of this Code, as well as in respect of taxable items, the cadastral value of each of which exceeds 300 million rubles;

3) 0.5 percent in relation to other objects of taxation.

4. In the case of determining the tax base based on the inventory value, tax rates are established on the basis of the total inventory value of taxable items owned by the taxpayer (taking into account the taxpayer's share in common ownership of each of such items), multiplied by the deflator coefficient, located in within one municipality (federal city of Moscow, St. Petersburg or Sevastopol), within the following limits:

5. It is allowed to establish differentiated tax rates depending on:

2) the type of object of taxation;

3) the location of the object of taxation;

4) types territorial zones, within the boundaries of which the object of taxation is located.

1) in the case of determining the tax base based on the cadastral value of the object of taxation - at the tax rates specified in paragraph 2 of this article;

2. In the case of determining the tax base based on the cadastral value of the object of taxation, tax rates are established in amounts not exceeding:

1) 0.1 percent in relation to:

residential buildings, parts of residential buildings, apartments, parts of apartments, rooms;

objects of unfinished construction in the event that the projected purpose of such objects is a residential building;

single real estate complexes, which include at least one residential building;

garages and parking spaces, including those located in the taxation objects specified in subparagraph 2 of this paragraph;

2) 2 percent in respect of taxable items included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, in respect of taxable items provided for by paragraph two of paragraph 10 of Article 378.2 of this Code, as well as in respect of taxable items, the cadastral value of each of which exceeds 300 million rubles;

3) 0.5 percent in relation to other objects of taxation.

5. It is allowed to establish differentiated tax rates depending on:

2) the type of object of taxation;

3) the location of the object of taxation;

4) types of territorial zones within the boundaries of which the object of taxation is located.

1) in the case of determining the tax base based on the cadastral value of the object of taxation - at the tax rates specified in paragraph 2 of this article;

2. In the case of determining the tax base based on the cadastral value of the object of taxation, tax rates are established in amounts not exceeding:

1) 0.1 percent in relation to:

residential buildings, parts of residential buildings, apartments, parts of apartments, rooms;

objects of unfinished construction in the event that the projected purpose of such objects is a residential building;

single real estate complexes, which include at least one residential building;

garages and parking spaces, including those located in the taxation objects specified in subparagraph 2 of this paragraph;

2) 2 percent in respect of taxable items included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, in respect of taxable items provided for by paragraph two of paragraph 10 of Article 378.2 of this Code, as well as in respect of taxable items, the cadastral value of each of which exceeds 300 million rubles;

3) 0.5 percent in relation to other objects of taxation.

5. It is allowed to establish differentiated tax rates depending on:

1) in the case of determining the tax base based on the cadastral value of the object of taxation - at the tax rates specified in paragraph 2 of this article;

Commentary on Art. 406 of the Tax Code of the Russian Federation

Article 406 of the Tax Code of the Russian Federation establishes tax rates for property tax individuals.

Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) depending on the applicable procedure for determining the tax base, taking into account the provisions of clause 5 of this article.

If the tax base is determined based on the cadastral value of the object of taxation, tax rates are set in amounts not exceeding:

1) 0.1% in relation to:

a) residential buildings, residential premises;

b) objects of construction in progress in the event that the projected purpose of such

objects is a residential building;

c) unified immovable complexes, which include at least one residential premises (residential

d) garages and parking spaces;

e) utility buildings or structures, the area of each of which does not exceed 50

square meters and which are located on land plots provided for the conduct of personal subsidiary, summer cottage, truck farming, gardening or individual housing construction;

2) 2% in respect of taxable items included in the list determined in accordance with clause 7 of Art. 378.2 of the Tax Code of the Russian Federation, in relation to objects of taxation provided for in par. 2 p. 10 art. 378.2 of the Tax Code of the Russian Federation, as well as in relation to objects of taxation, the cadastral value of each of which exceeds 300 million rubles; 3) 0.5% in respect of other objects of taxation.

The tax rates specified in clauses 1 p. 2 art. 406 of the Tax Code of the Russian Federation, may be reduced to

zero or increased, but not more than 3 times by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol).

For example, the Law of Moscow of November 19, 2014 N 51, the rates of tax on property of individuals are established in relation to:

1) residential buildings, residential premises, single immovable complexes, which include at least one residential premises (residential building), as well as in relation to utility buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots provided for running a personal subsidiary, country house, truck farming, gardening or individual housing construction, in the following amounts:

Cadastral value of the object of taxation Tax rate

Up to 10 million rubles. (inclusive) 0.1 percent

Over 10 million rubles. up to 20 million rubles. (inclusive) 0.15 percent

Over 20 million rubles. up to 50 million rubles. (inclusive) 0.2 percent

Over 50 million rubles. up to 300 million rubles. (inclusive)

0.3 percent

2) garages and parking spaces - in the amount of 0.1% of the cadastral value of the object of taxation;

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

4) objects of taxation included in the list determined in accordance with clause 7 of Art. 378.2 of the Tax Code of the Russian Federation, in relation to objects of taxation provided for in par. 2 p. 10 art. 378.2 of the Tax Code of the Russian Federation, as well as in relation to taxable items, the cadastral value of each of which exceeds 300 million rubles, - in the amount of 2.0% of the cadastral value of the taxable item;

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

And by the Decision of the Council of Deputies of the Municipal Formation "City of Noginsk of the Moscow Region" dated October 30, 2014 N 4/20 "On the establishment of a tax on property of individuals from the cadastral value on the territory of the municipality" City of Noginsk, Moscow Region "tax rates are set in the following amounts from cadastral value:

1) objects of taxation, the cadastral value of each of which does not exceed 300 million rubles: a) residential premises - 0.1%;

b) residential buildings - 0.3%;

c) objects of unfinished construction in the event that the projected purpose of such

the object is a residential building - 0.3%;

d) single immovable complexes, which include at least one residential premises (residential

house) - 0.3%.

e) garages and parking spaces - 0.1%;

f) utility 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 - 0.3%;

2) objects of taxation included in the list determined in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, in relation to objects of taxation provided for in par. 2 p. 10 art. 378.2

Tax Code RF:

a) in 2015 - 1.5%;

b) in 2016 - 2%.

3) objects of taxation, the cadastral value of each of which exceeds 300 million rubles. -

2%; 4) other objects of taxation - 0.5%.

In the case of determining the tax base based on the inventory value, tax rates are established on the basis of the total inventory value of taxable items owned by the taxpayer, multiplied by the deflator coefficient (taking into account the taxpayer's share in common ownership of each of such objects) located within one municipality (federal city of Moscow, St. Petersburg or Sevastopol), within the following limits:

The total inventory value of taxable items multiplied by the deflator coefficient (taking into account the share

common property taxpayer

for each of these objects) Tax rate

Up to 300,000 rubles. inclusive Up to 0.1 percent inclusive

Over 300,000 to 500,000 rubles. inclusive More than 0.1 to 0.3 percent inclusive

Over 500,000 rubles. Over 0.3 to 2.0 percent inclusive

It is allowed to establish differentiated tax rates depending on:

2) the type of object of taxation;

3) the location of the object of taxation;

4) types of territorial zones within the boundaries of which the object of taxation is located.

If the tax rates are not determined by the regulatory legal acts of the representative bodies of municipalities (the laws of the cities of federal significance Moscow, St. Petersburg and Sevastopol), taxation is made:

1) in the case of determining the tax base based on the cadastral value of the object of taxation - at the tax rates specified in paragraph 2 of Art. 406 of the Tax Code of the Russian Federation;

2) in the case of determining the tax base based on the inventory value of the taxable object - at a tax rate of 0.1% in respect of objects with the total inventory value multiplied by the deflator coefficient (taking into account the taxpayer's share in the common ownership of each of such objects), up to RUB 500,000 inclusively and at a tax rate of 0.3% in relation to other properties.

2. In the case of determining the tax base based on the cadastral value of the object of taxation, tax rates are established in amounts not exceeding:

1) 0.1 percent in relation to:

residential buildings, parts of residential buildings, apartments, parts of apartments, rooms;

objects of unfinished construction in the event that the projected purpose of such objects is a residential building;

single real estate complexes, which include at least one residential building;

garages and parking spaces, including those located in the taxation objects specified in subparagraph 2 of this paragraph;

household buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots for personal subsidiary farming, truck farming, gardening or individual housing construction;

2) 2 percent in respect of taxable items included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, in respect of taxable items provided for by paragraph two of paragraph 10 of Article 378.2 of this Code, as well as in respect of taxable items, the cadastral value of each of which exceeds 300 million rubles;

3) 0.5 percent in relation to other objects of taxation.

5. It is allowed to establish differentiated tax rates depending on:

2) the type of object of taxation;

3) the location of the object of taxation;

4) expired on January 1, 2020. - the federal law from 29.09.2019 N 325-FZ.

1) in the case of determining the tax base based on the cadastral value of the object of taxation - at the tax rates specified in paragraph 2 of this article;

Judicial practice under article 406 of the Tax Code of the Russian Federation

Appeal ruling of the Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation of 18.04.2018 N 3-APG18-2

From paragraphs 1 and 2 of Article of the Tax Code Russian Federation it follows that tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) depending on the applicable procedure for determining the tax base, taking into account the provisions of paragraph 5 of this article.

Appeal ruling of the Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation of 11.04.2018 N 65-APG18-1

From clause 1 of article of the Tax Code of the Russian Federation it follows that tax rates are established by regulatory legal acts of representative bodies of municipalities, depending on the applicable procedure for determining the tax base, taking into account the provisions of clause 5 of this article.

Jewish Law autonomous region of November 25, 2015 N 824-OZ on the territory of the Jewish Autonomous Region, a single date was established for the application of the procedure for determining the tax base for property tax of individuals based on the cadastral value of taxable items - January 1, 2017.

Appeal ruling of the Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation of 03/30/2018 N 59-APG18-1

From clause 1 and subclause 2 of clause 2 of the article of the Tax Code of the Russian Federation, it follows that tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol), depending on the applicable procedure for determining the tax base, taking into account the provisions paragraph 5 of this article.

Determination of the Constitutional Court of the Russian Federation of June 28, 2018 N 1636-О

5 ARTICLES OF THE TAX CODE OF THE RUSSIAN FEDERATION

The Constitutional Court of the Russian Federation, composed of Chairman V.D. Zorkin, judges K.V. Aranovsky, A.I. Boytsova, N.S. Bondar, G.A. Gadzhieva, Yu.M. Danilova, L.M. Zharkova, S.M. Kazantsev, S.D. Knyazeva, A.N. Kokotova, L.O. Krasavchikova, S.P. Mavrina, N.V. Melnikova, Yu.D. Rudkina, O.S. Khokhryakova, V.G. Yaroslavtsev,

Appeal ruling of the Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation dated 06.27.2018 N 59-APG18-3

In the appeal, the Belogorsk City Council of People's Deputies asks the court to cancel the decision and send the administrative case for a new consideration to the court of first instance, referring to the provisions of subparagraph 1 of paragraph 5 of article 5 of the Tax Code of the Russian Federation, allowing the establishment of differentiated tax rates depending on the cadastral value of the object of taxation. At the same time, according to the applicant, a specific procedure for establishing and applying such rates is not provided for by the Tax Code of the Russian Federation or other legal acts. In addition, the applicant refers to the fact that the contested normative legal act affects the rights and obligations of the administration of the municipality of the city of Belogorsk and the head of the municipality of the city of Belogorsk, which were not attracted by the court to participate in the administrative case as interested persons.

Appeal ruling of the Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation of July 11, 2018 N 72-APG18-8

According to the article of the Tax Code of the Russian Federation, in the case of determining the tax base based on the cadastral value of the taxable object, tax rates are established by regulatory legal acts of the representative bodies of municipalities in amounts not exceeding 2 percent in respect of taxable items included in the list determined in accordance with paragraph 7 of article 378.2 of this Code, in respect of taxable items provided for in paragraph two of paragraph 10 of Article 378.2 of this Code, as well as in respect of taxable items, the cadastral value of each of which exceeds 300 million rubles (subparagraph 2 of paragraph 2). At the same time, by virtue of paragraph 5 of the same article, it is allowed to establish differentiated tax rates depending on the cadastral value of the taxable object (the total inventory value of taxable items multiplied by the deflator coefficient (taking into account the taxpayer's share in the common ownership of each of such objects); object of taxation; location of the object of taxation; types of territorial zones within the boundaries of which the object of taxation is located. specified in paragraph 2 of this article (paragraph 6).

Appeal ruling of the Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation dated 05.17.2019 N 38-APA19-3

From paragraph 1, subparagraph 2 of paragraph 2 of the Tax Code of the Russian Federation, it follows that tax rates are established by regulatory legal acts of the representative bodies of municipalities (the laws of federal cities of Moscow, St. Petersburg and Sevastopol), depending on the applicable procedure for determining the tax base, taking into account the provisions of paragraph 5 of this article.

Determination of the Constitutional Court of the Russian Federation dated 02.10.2019 N 2599-О

1. Citizen A.N. Shakirov, acting in the interests of K.A. Shakirova, disputes the constitutionality of subparagraph 1 of paragraph 5 of the article of the Tax Code of the Russian Federation, according to which it is allowed to establish differentiated tax rates for property tax of individuals, depending on the cadastral value of the taxable object.

Appeal ruling of the Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation dated September 20, 2019 N 5-APA19-127

378.2

Appeal ruling of the Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation dated 02.10.2019 N 83-APA19-31

The federal legislator, when establishing a tax on the property of individuals, at the same time determines the criteria for the object of taxation, with which it connects its inclusion in the list of objects real estate for which the tax base is defined as the cadastral value used, among other things, for the purposes of application increased rate property tax of individuals (Article 378.2, Tax Code of the Russian Federation).

Appeal ruling of the Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation dated 16.10.2019 N 80-APA19-11

The federal legislator, when establishing a tax on the property of individuals, at the same time determines the criteria of the object of taxation, with which it connects the inclusion of it in the list of real estate objects, in respect of which the tax base is determined as the cadastral value, which is used, among other things, for the purpose of applying an increased rate of tax on property of individuals. persons (Article 378.2, Tax Code of the Russian Federation).