We are studying what changes have occurred in property tax. To sleep peacefully: calculating apartment tax How is house tax calculated?

Is a local tax, i.e. it is paid to the budget of the municipality (or the federal cities of Moscow, St. Petersburg and Sevastopol) in which it is installed and in which the property is located.

Who pays property taxes in 2018

Property tax must be paid by individuals who own:

• House;
• living space (apartment, room);
• garage, parking place;
• single real estate complex;
• unfinished construction project;
• other building, structure, structure, premises;
• share in the property listed above.

Houses and residential buildings located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture, individual housing construction are classified as residential buildings.

Note: for the property included in common property apartment building(stairwells, elevators, attics, roofs, basements, etc.) you do not need to pay tax.

note, that according to the amendments made to the Tax Code of the Russian Federation by Law dated November 30, 2016 No. 401-FZ, non-residential buildings (garden and country houses) are equal to residential and are subject to property tax starting from the period of 2015. In relation to these objects, citizens can claim a benefit (if the tax is calculated according to cadastral value) in the amount of 50 sq.m. tax-free area. To obtain it, you must contact tax authority in person or submit an application through " Personal Area taxpayer."

How is property tax calculated for 2017?

Property tax is calculated by the Federal Tax Service, after which it sends a notification to the individual’s place of residence, which contains information about the amount of tax required to be paid.

On January 1, 2015, Chapter 32 of the Tax Code of the Russian Federation came into force, which provides for new order calculation of property tax. According to the new rules, the tax is calculated not from the inventory value of the object, but based on its cadastral value(i.e. as close as possible to the market).

The new calculation procedure will be introduced separately by each subject of the Russian Federation. Those entities that did not have time to approve the cadastral value of objects and publish the corresponding legal act, will calculate the tax in 2018 according to the “old” one (based on the inventory value).

Note: All subjects of Russia must completely switch to calculating property tax based on cadastral value by January 1, 2020.

How is tax calculated from cadastral value?

Property tax individuals, based on the cadastral value of the property, is calculated using the following formula:

N to = (Cadastral value – Tax deduction) x Share size x Tax rate

Cadastral value

When calculating the tax, data on the cadastral value of an object is taken from the state real estate cadastre as of January 1 of each year (for new objects - at the time of their registration with the state). You can find out the cadastral value of an object at the territorial office of Rosreestr.

Tax deduction

When calculating the tax, the cadastral value for the main types of objects can be reduced by tax deduction:

Authorities municipalities and the cities of Moscow, St. Petersburg, Sevastopol have the right to increase the amount of tax deductions described above. If the cadastral value turns out to be negative, then it is assumed to be zero.

Calculation example

Petrov I.A. owns an apartment with total area 50 sq. meters. Its cadastral value is 3,000,000 rubles. Cost of one sq. meter is equal to 60,000 rubles.

The tax deduction in this case will be: RUB 1,200,000(RUB 60,000 x 20 sq. meters). When calculating the tax, it is necessary to take the reduced cadastral value: RUB 1,800,000(RUB 3,000,000 – RUB 1,200,000).

Share size

If the object is in general shared ownership

Tax rate

Tax rates in each subject of Russia are different; you can find out their exact amount in 2018 on this page

The authorities of municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to reduce the tax rate 0,1% to zero or increase it, but not more than three times. Also, depending on the cadastral value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments with a total area of ​​50 sq. meters. The cadastral value of the apartment is 3,000,000 rubles. The tax deduction will be equal to 1,200,000 rubles.

Tax calculation

To calculate the tax, we take the maximum possible tax rate 0,1% .

Substituting all the available data we get the formula:

900 rub.((RUB 3,000,000 - RUB 1,200,000) x ½ x 0.1%).

How is tax calculated on inventory value?

Property tax for individuals, based on the inventory value of the property, is calculated using the following formula:

N and = Inventory value x Share size x Tax rate

Inventory value

When calculating the tax, data on the inventory value submitted to the tax authorities before March 1, 2013 is taken. You can find out this information at the BTI branch at the location of the property.

Share size

If the object is in common shared ownership, the tax is calculated for each participant in proportion to his share in the ownership of this object. If the property is located in general joint ownership , the tax is calculated for each of the participants in joint ownership in equal shares.

Tax rate

Tax rates in each subject Russian Federation different, you can find out their exact size on this page. Please note that tax rates should not exceed the following limits:

Note: depending on the amount of inventory value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments in Moscow. The inventory value of the apartment is 200,000 rubles..

Tax calculation

The tax rate for this apartment is provided in the amount 0,1% .

The property tax in this case will be equal to: 100 rub.(RUB 200,000 x ½ x 0.1 / 100).

How is tax calculated under the new rules in the first 4 years?

When calculating the tax from the cadastral value, its amount is significantly larger than when calculating from the inventory value. In order to prevent a sharp increase in the tax burden, it was decided: in the first four years (after the introduction of new rules in the region), the tax should be calculated using the following formula:

Н = (Н к – Н и) x K + Н и

N to– tax calculated from the cadastral value of the object ().

N and– tax calculated from the inventory value of the object ().

TO– reduction factor, thanks to which the tax burden each year will gradually increase by 20%.

Coefficient K is equal to:

• 0.2 – in the first year;
• 0.4 – in the second year;
• 0.6 – in the third year;
• 0.8 – in the fourth year.

Starting from the 5th year, property tax must be calculated based on the cadastral value of the property.

Note: tax calculation using the above formula is carried out only in cases where the tax from the cadastral value is greater than from the inventory value.

Tax notice

For individuals, property taxes are calculated by the tax service and then sent to their place of residence. tax notice, which contains information about the amount of tax, the deadline for its payment, etc.

Tax notices in 2018 will be sent to residents of Russia in the period from April to November, but no later than 30 days before the payment date.

Many owners real estate They mistakenly believe that if they have not received a notification from the tax service, then they do not need to pay property tax. This is wrong.

On January 1, 2015, a law came into force according to which taxpayers in the event of non-receipt of tax notices are obliged self-report to the Federal Tax Service about the availability of real estate assets, as well as vehicles.

The above message, accompanied by copies of title documents, must be submitted to the Federal Tax Service in respect of each taxable object once before December 31 of the following year. For example, if an apartment was purchased in 2017, and no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31, 2018.

Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspectorate in person (you can use this service to make an appointment online).

If a citizen independently reports that he has vehicle for which tax was not assessed, the payment will be calculated for the year in which the specified message was submitted. However, this condition only applies if the tax office did not have information about the reported object. If the payment notice was not sent for other reasons (for example, the taxpayer’s address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message to fixed time, the citizen will be held accountable under clause 3 of Art. 129.1 and was fined in the amount of 20% of the unpaid tax amount for the object for which he did not submit a report.

Property tax payment deadline

In 2018, a single payment deadline was established for all regions of Russia property taxes — no later than December 1, 2018.

note that in case of violation of the deadlines for payment of property taxes, a penalty will be charged for the amount of arrears for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority may send a notice to the debtor’s employer to collect the debt at the expense of wages, and also impose restrictions on leaving the Russian Federation. There is no fine imposed on individuals for non-payment of taxes.

Payment of property tax

You can pay property tax using a special service on the official website of the tax service.

To do this you need:

How to find out your tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at your place of residence.
2. Through the taxpayer’s personal account on the official website of the Federal Tax Service.
3. Using a special service on the Unified Portal public services.
4. Through the data bank on the official website bailiffs(only for debtors whose cases are in enforcement proceedings).

Apartment tax- This local tax, which is regulated by Chapter 32 “Property tax for individuals” of the Tax Code of the Russian Federation.

Who should pay apartment tax

Individuals may own various real estate objects, which become subject to property taxation.

In this case, the taxpayer who owns the property must pay property tax to the budget.

Apartment tax: details for an accountant

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Taxes for last year, including for real estate, must be paid before December 1. Moreover, every year there are controversial situations: often owners are sure that the amount in the “payment” is too high or the cadastral value is too high. To reliably find out how much you should pay for your apartment, use the Novostroy-M instructions, which will help you calculate everything correctly.

Types of taxes that property owners pay:

There are several taxes related to real estate in one way or another. The main ones:

Income tax (NDFL)

Paid upon sale of an apartment, apartment or other type of real estate. Its value is 13% (for non-residents of the country - 20%). Owners who have owned real estate for more than three years are exempt from this type of tax (if ownership came before January 1, 2016). Now, in order not to pay tax on the sale of housing, you must own the property for five years or more. The tax is not paid if real estate is transferred as a gift or inheritance to immediate relatives.

The tax base (the amount from which the tax is calculated) can be reduced by the value of the property at the time of purchase. If an apartment was sold for 5 million rubles and bought for 4 million rubles, then the tax base will be 1 million rubles, and the tax will be 130 thousand rubles.

Previously, owners tried to indicate a smaller amount in the contract and receive the rest by receipt in order to avoid paying tax. However, to prevent this from happening in the future, changes were made. Now the personal income tax on the sale of housing is calculated not only from the actual profit received, but also taking into account the cadastral value of real estate. If it is confirmed that the apartment is being sold below market value and at a price less than 70% of the cadastral value, a coefficient of 0.7 is used to calculate the tax, which is multiplied by the cadastral value of the subject of the contract. The resulting value constitutes the tax base.

Personal property tax (local tax)

This is exactly the same tax that owners pay every year simply for the fact of owning real estate. “First of all, it is worth noting that when buying an apartment on primary market The real estate buyer does not pay any taxes. He will pay property taxes only after the house is completely completed and the buyer receives state registration of ownership of the apartment. After obtaining ownership rights, the tax rate is calculated based on the cadastral value of the apartment,” comments Alexey Lukhtan, head of the marketing and sales department at Lexion Development.

Real estate tax is paid if the property has residential buildings, apartments, rooms, single real estate complexes that include at least one residential building, outbuildings 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, dacha farming, vegetable gardening, horticulture or individual housing construction.

In Moscow, the rates are approved by the local law “On Personal Property Tax”.

Rates for residential real estate and buildings on summer cottages and lands for individual housing construction:

For garages and parking spaces, the tax rate is 0.1% of the cadastral value. For unfinished construction projects (if the intended purpose is a residential building) - 0.3%.

The tax began to be calculated based on cadastral value on January 1, 2016. To prevent the amount from increasing sharply, correction factors were introduced (now we pay less than we will pay in 2021).

So, real estate tax is calculated using the formula(given in article 408 Tax Code):

H = (H1 - H2) x K + H2, where:

N - the amount of tax that needs to be paid;

N1 - the amount of tax calculated based on the cadastral value of the object;

N2 - the amount of tax calculated on the basis of the inventory value of the taxable object;

K is the correction factor.

The correction factor is:

0.2 - when calculating tax for 2016;

0.4 - when calculating tax for 2017;

0.6 - when calculating tax for 2018;

0.8 - when calculating tax for 2019.

Wherein the tax base for calculation is actually less than the full cadastral value (for the cost of 10 sq. m for rooms, 20 sq. m for apartments and 50 sq. m for residential buildings).

Let's look at how the formula works using a specific example:

1. Let’s say the cadastral value of an apartment is 8 million rubles, and its area is 56.7 square meters. m. Then the cadastral value of one square meter will be 141 thousand rubles.

The tax base for this apartment will be calculated based on an area of ​​56.7 square meters. m - 20 sq. m (that is, 36.7 sq. m). These 36.7 sq. m multiplied by 141 thousand rubles, we get the amount of 5,178,113 rubles 10 kopecks. This is the amount on which the tax will be calculated.

The rate for such real estate is 0.1%. Thus, the total tax amount for this housing will be 5,178 rubles. This is how much the owner will pay starting in 2020. In the meantime, a correction factor is in effect.

2. Let's take a larger apartment, with a higher cadastral value: 12 million rubles (76.9 sq. m.). The cadastral cost of one square meter of such housing will be 156 thousand rubles.

The tax base will be 56.9 square meters. m (76.9 sq. m - 20 sq. m), multiplied by 156 thousand rubles = 8,876,400 rubles.

The tax rate for such real estate is 0.15%. Thus, the total tax amount for this housing will be 13,314.6 rubles without taking into account correction factors.

The tax payment receipt is sent either to the postal address, or, if the taxpayer has access to a personal account on the government services website, then the property tax can be paid there. “In the primary real estate market, it is not uncommon for receipts to arrive very late or not at all in the first year after receiving ownership of property. The apartment owner should remember that tax burden lies only with him, and he must take care of paying his taxes on his own,” notes Alexey Lukhtan.

Oksana Ivanova, head of the city real estate department of the NDV-Real Estate Supermarket company, clarifies that the cadastral value, depending on the district within the old borders of Moscow, can be 25-50% higher or lower than the average. In the Moscow region, the spread of cost per square meter is very large. Considering that when calculating the amount of taxes, there is a deduction of 20 square meters per apartment, the tax base is on average 15, 30 and 50 square meters. m for one-, two- and three-room apartments respectively.

According to the expert, sometimes the cadastral value is assigned to an object “almost arbitrarily.” “Of course, this indicator is automatically revised every five years, but there is no guarantee that after this the assessment will become more adequate. If you feel that the cadastral value is seriously inflated, you can apply to the court for a review. The percentage of victories of owners on such appeals is impressive,” says Oksana Ivanova.

The reduction in cadastral value will be especially relevant for owners of “borderline” apartments - those that are at the lower threshold of the more expensive category. For example, for an apartment worth 10.5 million rubles, the tax will be 15,750 rubles per year (0.15% rate), and for an apartment worth 9.5 million you need to pay 9,500 rubles (0.1% rate). That is, by reducing the cadastral value by only 10%, the tax can be reduced by more than a third.

If you own an apartment?

The Moscow Law “On Personal Property Tax” also has separate clauses that are related to taxes on apartments. Let us remind you that the status of the apartments has not been fully determined: many apartment complexes require permanent residence owners, however, on paper apartments are not housing, and this is associated with a number of features and restrictions.

If complied with following conditions:

— non-residential premises included in the register of apartments or located in a building included in such a register

— the area of ​​the premises does not exceed 300 square meters. m

- cadastral value of one square meter as of January 1 of the year being tax period, is at least 100 thousand rubles

— the apartment is not the location of the organization and is not used by the taxpayer in entrepreneurial activity,

then the amount of tax for the apartment owner (which is calculated as for non-residential premises) can be reduced.

The amount of benefit for apartment owners is calculated using the formula:

L = N*K1*K2,

where L is the amount of the benefit by which the amount of tax calculated for the taxpayer is reduced;

N - the amount of tax in relation to non-residential premises;

K1 is a coefficient equal to the ratio of 150 to the area of ​​non-residential premises. If the area of ​​non-residential premises is less than 150 square meters, the coefficient K1 is taken equal to 1;

K2 - coefficient equal to:

0.58 in relation to tax calculation for 2015;

0.62 in relation to tax calculation for 2016;

0.64 in relation to tax calculation for 2017;

0.67 in relation to tax calculations for 2018 and subsequent tax periods.

The register of apartments and the procedure for its formation are approved by the Moscow government. A building is included in the register if certain documents are available; it must be recognized as being used exclusively for the residence of individuals. The procedure for this recognition, as well as the list of documents, is established by the Moscow government.

There are currently 16 apartment projects in the registry (the last update was in the spring of 2018):

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

Photo: depositphotos.com/andrei_77

Russia has adopted a new property tax. According to the law, municipalities and federal cities can establish a property tax for individuals.

The essence of the new tax: the cadastral value of the apartment, calculated by independent appraisers commissioned by the executive bodies of the constituent entities of the Russian Federation, will now be used as the taxable base. Land tax while being preserved.

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

When to pay?

The new law will come 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 for citizens based on the cadastral value will begin in 2016, and Russians will begin paying the full amount in 2020.

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

* Each owner now sees the inventory value 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 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 amounts.

Other Russian citizens 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 assessment of the value of an apartment or house.

Muscovites-owners can also calculate their payments independently. 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 unfinished construction (if the designed purpose of such objects is a residential building) you will have to pay 0.3%. The same rate of 2.0% is provided for objects commercial real estate(offices, retail facilities, catering, etc.).

The law provides for a tax deduction of 20 square meters. m for apartments, 10 sq. m for rooms and 50 sq. m. for individual housing construction projects. That is, if you have an apartment of 54 square meters. m, then only 34 sq. m. will be taxed. m.

How will it affect the real estate market?

The new property tax will have a greater impact on owners of expensive real estate. As RBC-Real Estate previously wrote, 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 tax policy will have a greater impact. It all depends on the coefficient (see calculations below).

In many cases, the tax amount will increase by more than 10 times and even for modest one-room apartments and two-room apartments in non-central regions will amount to 5-7 thousand rubles. in year. In Moscow, the relocation 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 when 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 for its assessment will be adjusted and it will approach the market one.

Specialists from the analytical agency RWAY note that the more expensive the apartment, 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 inventory value new buildings today are as close as possible to the market rate, so the tax increase there will be minimal.

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

How to reduce property taxes?

Every citizen will have the right to appeal the cadastral value assessment. In case of disagreement with the assessment, real estate owners can challenge it both in court and in pre-trial proceedings. The pre-trial procedure involves filing an application for revision of the cadastral value with the Rosreestr Commission for the consideration of disputes regarding the results of determining the cadastral value. Such an application can be submitted to the commission no later than six months from the date of entering information into the state real estate cadastre. If this deadline is missed, it is necessary to file a lawsuit against the Federal Service state registration, cadastre and cartography or Office Federal service state registration, cadastre and cartography for the constituent entity of the Russian Federation.

Reasons for revising results cadastral valuation: unreliability of information about the property used in determining its cadastral value; establishing in relation to a real estate object its market value on the date as of which its cadastral value was established.

Who will pay more?

By itself high rate Few will pay 2%. According to the company IntermarkSavills, the number of apartments with an estimated value exceeding 300 million rubles in Moscow is approximately 1.5-2 thousand, plus new buildings are put into operation every year, adding several dozen more to this volume. However, their cadastral value is often much lower. The Moscow government has counted about 50 such facilities in the capital.

Contact Real Estate has calculated the cost of one of the most expensive properties in Moscow - apartments in an elite residential complex"Negotiant". Based on total cost apartments in a mansion cost 35 million dollars (Central Bank exchange rate is 39.6 rubles), the cost of the apartments will be 1 billion 386 million rubles. Since the apartments belong to non-residential fund, then for non-residential real estate a tax deduction (from 20 sq. m) is not provided. With a rate on non-residential real estate of 2%, property tax will be 27.720 million rubles. in year!

How will the tax burden for Muscovites increase?

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

How does distance from the center affect tax?

TO- Kremlin, BC - Boulevard Ring,SK- 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 residents of the center and the outskirts exceeds 3.3 times.

Calculation of the tax amount for an apartment of 38 square meters. m by district

According to calculations, the most affordable district of Moscow in terms of taxation is the South-Eastern Administrative District - here the average cadastral value per square meter is 139.5 thousand rubles. The Southern Administrative District was in second place with an indicator of 149.4 thousand rubles. per square. The Eastern Administrative District closes the top three, where experts determined the average cadastral value per square meter at 154.8 thousand rubles.

Calculation of the tax amount for an apartment of 55 square meters. m by district

In order to present an approximate order of the amounts that apartment owners in Moscow will have to pay annually to the budget, experts from the Metrium Group company made tax calculations 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 rooms), 80 sq. m (3 rooms) and 120 sq. m (multi-room). Additionally, experts calculated what the area of ​​an apartment should be to pay tax on maximum bets- 0.2%, 0.3% and 2%.

Calculation of the tax amount for an apartment of 80 square meters. m by district

Calculation of the tax amount for an apartment of 120 square meters. m by district

Who will receive benefits?

The following categories of taxpayers are entitled to tax benefits:

1. Pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong allowance;
2. Disabled people of I and II disability groups;
3. Participants in the Civil War and the Great Patriotic War, other military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans, as well as combat veterans;
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. Civil servants of the Soviet Army, Navy, internal affairs bodies and state security 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 counted towards these persons’ length of service for the purpose of granting a pension for preferential terms established for military personnel of active army units;
7. Persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991. N 1244-I "O social protection citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant", in accordance with Federal law dated November 26, 1998 N 175-FZ “On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River” and the Federal Law of January 10, 2002. N 2-ФЗ "О" social guarantees citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";
8. Military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staffing events, having a total duration of military service of 20 years or more;
9. Persons who were directly involved in special risk units in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;
10. Family members of military personnel who have lost their breadwinner;
11. Citizens discharged from military service or called up for military training who performed international duty in Afghanistan and other countries where hostilities took place;
12. Individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapon and space technology;
13. Parents and spouses of military personnel and government employees killed 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 to the public - for the period such use;
15. Individuals - in relation to economic 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 plots, dacha farming, vegetable gardening, horticulture or individual housing construction.

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

Personal property tax is a tax paid by owners of apartments and other real estate

The tax paid in the city of Moscow goes to the city budget and, along with the receipts of other taxes, ensures the fulfillment of the city’s obligations in the field of social support for citizens, improvement living conditions, ensuring quality healthcare, education, implementing urban development activities, etc.

In the city of Moscow, this tax is regulated by the Tax Code of the Russian Federation and the Law of the City of Moscow “On Tax on Property of Individuals”.

residential building;

garage or parking space;

TAX RATES IN MOSCOW

For garages and parking spaces – 0.1%.

For unfinished private residential buildings – 0.3%.

1.2% for tax for 2015 (payable in 2016);

1.3% for tax for 2016 (payable in 2017);

1.4% for tax for 2017 (payable in 2018);

1.5% tax for 2018 and subsequent years (payable in 2019 and beyond).

For any real estate with a cadastral value of more than 300 million rubles. – 2%.

For other non-residential real estate (for example, a warehouse, production building) – 0,5%.

TAX DEDUCTION

The tax deduction provides that the following are not subject to tax:

50 sq.m. if you own a residential building;

20 sq.m. if you own an apartment;

10 sq.m. if you own the room.

One tax deduction is provided for each property; it does not depend on the number of owners and whether the owners belong to a preferential category.

The cadastral value of the property in the tax notice, which you will receive by mail with a tax receipt, will already be reduced by the cadastral value of the tax deduction.

Example: in an apartment of 60 square meters. m are taxed only 40 sq. m.

For more information about the tax deduction, see Section 7 of the Frequently Asked Questions.

TAX CALCULATION FORMULA

TAX AMOUNT FOR 2015 = (KSr * S - N2014) * K + N2014

KSR = cadastral item taking into account tax deduction = cadastral item - (cadastral item/object area) * amount of deduction;

C - tax rate;

K - reduction coefficient (when calculating tax for 2015, the coefficient is 0.2).

N2014 - the amount of tax for 2014 (determined according to the tax calculation rules in force until 2015);

If you bought or sold real estate during the year, the tax will only be calculated for the number of months during which you owned or owned the property.

For more information about the specifics of tax calculation, see section 5 of the Frequently Asked Questions.

WHEN DO YOU HAVE TO PAY TAX?

When is it necessary to pay personal property tax (NIPL)?

THE TAX IS PAYED ONCE A YEAR.

TAX AUTHORITIES SEND NOTICE FOR PAYMENT OF TAX FOR THE CURRENT YEAR BEFORE NOVEMBER 1 OF THE NEXT YEAR. TAX FOR THE CURRENT YEAR MUST BE PAID BY DECEMBER 1 OF THE NEXT YEAR.

Example: a notice to pay taxes for 2015 will be sent to you by November 1, 2016. Tax for 2015 must be paid by December 1, 2016.

For more information about tax payment deadlines and options, see Section 8 of the Frequently Asked Questions.

PROPERTY TAX BENEFITS FOR INDIVIDUALS

FEDERAL BENEFITS

You are entitled to a benefit if you belong to one of the following categories of citizens and can confirm this with one of the specified documents (supporting documents are highlighted in bold and listed next to the name of each benefit category):

pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong allowance - pensioner's ID;

disabled people of I and II disability groups – disability certificate;

disabled since childhood - disability certificate;

participants in the Civil War, the Great Patriotic War, and other military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans, as well as combat veterans;

Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees, - book of the Hero of the Soviet Union or the Russian Federation, order book;

civilian personnel of the Soviet Army, Navy, internal affairs and state security bodies 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 these persons are counted towards their length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units, – certificate of participation in the Great Patriotic War or certificate of entitlement to benefits;

persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 1244-1 “On the social protection of citizens exposed to radiation as a result of the Chernobyl nuclear power plant disaster”, in accordance with the Federal Law of November 26, 1998 No. 175-FZ “On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River” and Federal Law of January 10, 2002 No. 2-FZ “On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site” - a special certificate for a disabled person and a certificate for a participant in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, a special certificate issued by executive authorities of the constituent entities of the Russian Federation, as well as a certificate uniform sample, issued in the manner determined by the Government of the Russian Federation;

military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing events, having a total duration of military service of 20 years or more - a certificate of a military unit or a certificate issued by the district military commissariat, military unit, military educational institution vocational education, an enterprise, institution or organization of the former Ministry of Defense of the USSR, the State Security Committee of the USSR, the Ministry of Internal Affairs of the USSR and the corresponding federal authorities executive power of the Russian Federation;

persons who were directly involved as part of special risk units in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities; – a certificate issued by the Committee of Veterans of Special Risk Units of the Russian Federation on the basis of the conclusion of a medical and social expert commission;

family members of military personnel who have lost their breadwinner, recognized as such in accordance with the Federal Law of May 27, 1998 N 76-FZ “On the Status of Military Personnel” - a pension certificate stamped with the stamp “widow (widower, mother, father) of a deceased soldier” or has a corresponding entry certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If these family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman;

citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities took place - a certificate of entitlement to benefits and certificates issued by the district military commissariat, military unit, military educational institution, an enterprise, institution or organization of the USSR Ministry of Internal Affairs or the relevant bodies of the Russian Federation;

individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology - a certificate of the established form and a certificate of a participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant in 1986- 1987 with a stamp (overprint) “flight-lifting personnel participating in nuclear tests”;

parents and spouses of military personnel and civil servants who died in the line of duty - a certificate of death of a military serviceman or civil servant issued by the relevant government bodies;

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 to the public - for the period such use - a certificate issued by the relevant authority giving permission to use structures, premises or buildings for the above purposes.

Beneficiaries are exempt from paying tax:

one apartment or room;

one residential building;

one garage or parking space.

Tax must be paid for the second (third, etc.) apartment, house, garage, etc., owned by the beneficiary.

Example: a pensioner who owns a summer house, a garage and two apartments must pay tax on only one of the apartments.

At the same time, all citizens have the right not to pay tax on one economic building for summer cottage with an area of ​​no more than 50 sq. m (for example, for a barn).

ADDITIONAL MOSCOW BENEFITS

In addition to federal benefits, the following benefits have been established in the city of Moscow:

1. Benefit for owners of garages and parking spaces located in office and retail facilities (the list of such facilities was approved by Decree of the Moscow Government dated November 28, 2014 No. 700-PP).

You can find out whether the building in which your garage or parking space is located is included in the approved list of retail and office facilities using a special service.

More details about the benefit:

The benefit is provided for one garage or parking space owned by an individual with an area of ​​no more than 25 square meters:

for categories of citizens specified in the section “Federal benefits” - in the form of a complete exemption from paying tax (if they did not use the tax benefit established by Article 407 of the Tax Code of the Russian Federation in relation to a garage or parking space);

2. Benefit for owners of apartments located in a building included in the register of apartments, approved by Decree of the Moscow Government dated October 26, 2016 No. 706-PP.

For more information about this benefit, see the section “Register of apartments for the purposes of providing benefits.”

PLEASE NOTE THAT TAX BENEFITS DO NOT APPLY FOR:

real estate used in business activities;

real estate worth more than 300 million rubles.

If you already contacted to the tax authorities with an application for a benefit (for example, after you have retired), then you do not need to do this again - the documents you previously provided will continue to be taken into account.

If you have not submitted before such a statement and you are entitled to a benefit, then to be exempt from paying tax you need to contact any tax office with the application and submit documents confirming that you are entitled to the benefit.

Register of apartments for the purpose of providing benefits

Benefits for apartments in retail and office buildings in Moscow

In addition to federal tax benefits, the city of Moscow has a benefit for owners of apartments located in office and retail facilities (the list of such facilities was approved by Decree of the Moscow Government dated November 28, 2014 No. 700-PP).

The benefit is provided in respect of one apartment owned by an individual who simultaneously meets the following conditions:

1) the apartments are located in a building included in the register of apartments, approved by Decree of the Moscow Government dated October 26, 2016 No. 706-PP;

2) the area of ​​the apartment does not exceed 300 square meters;

3) the cadastral value of one square meter of apartments is at least 100,000 rubles;

4) the apartments are not the location of the organization;

5) the apartments are not used by the taxpayer in business activities.

The procedure for creating a register of apartments was approved by Decree of the Moscow Government dated October 26, 2016 No. 705-PP.

If your apartment meets all the listed criteria, then the tax rate for the first 150 sq. m. m of area is reduced from 1.2% to 0.5% of the cadastral value of the apartments (by providing a discount to the calculated tax amount).

The benefit is valid from the tax for 2015 (payable in 2016) onwards.

DRAW YOUR ATTENTION TO!

The benefit is not provided for any premises in a building included in the approved register of apartments, but only for those premises that simultaneously satisfy all of the above criteria!

If you want to learn more about this benefit, read parts 4-8 of Article 1.1 of Moscow City Law No. 51 dated November 19, 2014 “On the property tax of individuals.”

FREQUENTLY ASKED QUESTIONS ABOUT PROPERTY TAXES FOR INDIVIDUALS

1. General issues
2. Questions regarding taxpayers
3. Tax calculation questions
4. Questions about tax benefits
5. Questions about tax deductions
6. Questions about the reduction factor
7. Procedure and deadlines for tax payment
8. Questions about tax rates

General questions on personal property tax

WHAT CHANGES IN THE TAX CALCULATION RULES?

The key change is the transition to calculating tax based on the cadastral value of real estate. Wherein:

tax rates have been significantly reduced (for most real estate by 3–7 times);

mandatory tax deductions have been introduced that reduce the cadastral value of real estate on which tax is paid;

In order to limit the abuse of benefits, the procedure for their provision has changed: now the benefit applies to only one object of each type - for example, one apartment, one house, one garage, etc. As a result, the practice when unscrupulous citizens, in order not to pay tax, registered as beneficiaries a large number of real estate objects. Also, benefits do not apply to real estate worth more than RUB 300 million. and for real estate that is used in business activities.

WHEN DO THE NEW TAX CALCULATION RULES COME INTO FORCE?

IS IT TRUE THAT THE AMOUNT OF TAX WILL INCREASE SIGNIFICANTLY?

For some owners, the tax may actually increase, while for others it may decrease.

WHAT PROPERTIES DO I HAVE TO PAY TAX ON?

The new rules for calculating tax came into force on January 1, 2015, but you will need to pay the tax calculated according to the new rules for the first time only in the fall of 2016.

You must pay tax if you own:

residential building;

residential premises (apartment, room);

garage or parking space;

an object of unfinished construction (for example, an unfinished house);

other buildings, structures, structures, premises (for example, apartments, warehouse, office, store, car service).

If you own a share in real estate, you must pay tax only on your share.

Example: if the tax on an apartment is 2,000 rubles, and you only own half of this apartment, then you need to pay a tax of 1,000 rubles.

WHAT REGULATIVE LEGAL ACTS (LAWS, ETC.) GOVERN THE TAX?

Property tax for individuals in Moscow is regulated by:

Chapter 32 of the Tax Code of the Russian Federation;

Questions regarding property tax payers of individuals

WHO SHOULD PAY THE TAX?

You must pay tax if you own:

residential building;

residential premises (apartment, room);

garage or parking space;

an object of unfinished construction (for example, an unfinished house);

other buildings, structures, structures, premises (for example, apartments, warehouse, office, store, car service).

If you own a share in real estate, you must pay tax only on your share.

Example: if the tax on an apartment is 2,000 rubles, and you only own half of this apartment, then you need to pay a tax of 1,000 rubles.

SHOULD A MINOR CHILD WHO IS THE OWNER OF AN APARTMENT OR A SHARE IN AN APARTMENT HAVE TO PAY TAX?

The tax must be paid by the child's parents, as his legal representatives. In their absence - adoptive parents, guardians or trustees.

DO I HAVE TO PAY TAX ON THE APARTMENT I RENT OR ON THE APARTMENT WHICH IS PROVIDED TO ME UNDER A SOCIAL TENANCY AGREEMENT?

No, they shouldn’t, only property owners pay tax.

Questions about cadastral value and cadastral registration data

What affects the amount of personal property tax (NIPL)?

WHAT IS CADASTRAL VALUE?

Cadastral value is the value of real estate determined by the state, close to the market value. Depends on the location of the property (county, district), the year it was built, the material of the walls, its area, the distance to the nearest metro station, the distance to recreational areas (forest, park, etc.), the fact that the property was declared unsafe, the prices of real transactions with real estate and some other parameters.

WHERE TO FIND OUT THE CADASTRAL VALUE?

You can find out the cadastral value of your property using the Internet service “Reference information on real estate objects online,” which is available on the official website of Rosreestr. You can also contact directly Rosreestr or the Centers for the provision of public services of the city of Moscow “My Documents”.

HOW IS THE CADASTRAL VALUE OF MY REAL PROPERTY DETERMINED?

The cadastral value is determined by the mass valuation method based on information contained in a single database for all real estate objects - the State Real Estate Cadastre. When using the mass valuation method, characteristics are identified on which the price of real estate on the market depends. Using information about these characteristics and prices of real real estate transactions, an assessment model is built, which is used to determine the cadastral value of each property. Since the cadastral value is determined by the mass valuation method, it does not take into account the individual characteristics of a particular apartment, which may affect its market value. That is, for example, the cadastral value of an apartment depends on whether it is brick or panel house it is located, but does not depend on the presence or absence of repairs, furniture and appliances, or on where the windows of the apartment face. As a result, the cadastral value of a particular object may differ from its real market price - to compensate for this imperfection of mass valuation, the state has introduced a special tax deduction (For more information about the tax deduction, see Section 7 "Frequently Asked Questions"). Independent appraisers are hired to carry out state cadastral valuation. The results of determining the cadastral value are approved by the Moscow Government and entered into State cadastre real estate.

WHY HAS THE CADASTRE VALUE OF MY REAL PROPERTY INCREASED?

The cadastral value could have increased as a result of revaluation: the cadastral value in Moscow is approved by the Moscow Government and is regularly (starting from 2015 once every two years) revised in order to fully comply with changes in prices on the real estate market and take into account the construction of new houses and other real estate objects.

WHAT INFORMATION ABOUT MY REAL PROPERTY WAS USED IN DETERMINING THE CADASTRAL VALUE OF MY REAL PROPERTY?

The cadastral value is determined based on information about the location of the property (county, district), the year of its construction, the material of the walls, its area, the distance to the nearest metro station, the distance to recreational areas (forest, park, etc.), the fact of recognition of the property emergency, prices of real estate transactions and some other information.

I BELIEVE THAT THE CADASTRAL VALUE OF MY REAL PROPERTY IS DETERMINED INCORRECTLY

If you have information that was used to determine the cadastral value of your property and believe that an error was made in determining it (and you have materials confirming your position), then you can contact the Moscow City Property Department.

THE CADASTRAL VALUE INDICATED IN THE NOTIFICATION DOES NOT CORRESPOND TO THE DATA OF THE CADASTRAL PASSPORT (OTHER DOCUMENT CONTAINING CADASTRAL RECORDING INFORMATION)

The cadastral value of real estate is regularly reviewed (since 2015, once every two years) in order to fully comply with changes in prices in the real estate market and take into account the construction of new houses and other real estate. Thus, the cadastral value data in your cadastral passport may not coincide with the current data on cadastral value contained in the State Real Estate Cadastre.

WHAT IS A CADASTRAL NUMBER?

Cadastral number of a real estate object is a unique number of a real estate object assigned to it when entering information about real estate into single base of all real estate - State Real Estate Cadastre.

WHERE TO FIND OUT THE CADASTRE NUMBER?

You can find out cadastral number your real estate using the Internet service “Reference information on real estate objects online”, which is available on the official website of Rosreestr rosreestr.ru. You can also contact directly Rosreestr or the Centers for the provision of public services of the city of Moscow “My Documents”.

Questions about inventory value

WHAT IS INVENTORY VALUE?

Inventory cost is the cost of materials, work and services spent on the construction of real estate, taking into account depreciation of real estate and changes in prices for Construction Materials, works and services.

WHERE TO FIND OUT THE INVENTORY VALUE?

You can find out the inventory value of your property by contacting the State Budgetary Institution MosgorBTI or the Centers for the provision of public services of the city of Moscow “My Documents”.

Questions regarding the calculation of property tax for individuals

WHY HAS THE TAX ON REAL ESTATE PROPERTY OF WHICH I AM THE OWNER INCREASED?

The tax on your property could increase as a result of:

1. transition to property taxation based on cadastral value (if the cadastral value of your property is higher than the inventory value);
2. applying a higher tax rate to your property;
3. restrictions on the benefits (for example, previously the benefit was valid for all real estate objects in your property, but now only for one object of each type - for example, one apartment, one dacha, one garage, etc.);
4. combination of the factors listed above.

DOES THE AMOUNT OF TAX DEPEND ON THE NUMBER OF REGISTERED PEOPLE IN THE APARTMENT?

No, the tax is paid by the owner of the apartment, regardless of the number of citizens registered in it.

HOW DO I CALCULATE THE TAX IF I BECAME (OR Ceased TO BE) THE OWNER OF A REAL PROPERTY DURING THE YEAR (FOR EXAMPLE, I BOUGHT OR SOLD)?

The tax is paid in proportion to the number of complete months during which your property was owned.

In this case, when calculating the tax for the seller, the month in which the object was sold is taken into account if the sale occurred after the 15th day of the month. And for the buyer, the month of purchase is taken into account if the object was purchased before the 15th day of the month (including the 15th day).

HOW IS THE TAX ON NON-RESIDENTIAL PREMISES (E.G. APARTMENTS) CALCULATED?

For non-residential premises (for example, apartments, warehouses) the following rates are established:

2% if the non-residential premises are located in a shopping or office center, which is included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation. You can check whether the shopping or office center in which your premises are located is included in the list of real estate objects for which the tax base is determined as their cadastral value on the website of the Department of Economic Policy and Development of the City of Moscow;

2% if the cadastral value of the property is more than 300 million rubles;

0.5% for all other cases.

HOW TO CALCULATE TAX IF THE REAL PROPERTY IS IN COMMON SHARE PROPERTY / COMMON JOINT OWNERSHIP?

For property that is in common shared ownership of several owners, the tax is paid by each of the owners in proportion to their share in this property.

If you and your spouse have an apartment in joint ownership, each of you will pay half of the tax calculated for your apartment as a whole.

HOW TO CALCULATE TAX ON REAL PROPERTY OBJECTS RECEIVED BY INHERITANCE?

The obligation to pay tax arises for heirs from the moment of death of the testator or from the date of entry into legal force of a court decision declaring the testator deceased.

If the death of the testator occurred before the 15th day of the month (inclusive), this month is taken into account to calculate the tax payable by the heir/heiress. If the death of the testator occurred after the 15th day of the month, this month is not taken into account for calculating the tax amount.

I AM AN INDIVIDUAL ENTREPRENEUR USING THE SIMPLIFIED TAX SYSTEM OR PATENT TAX SYSTEM. WHY DID I RECEIVE A TAX?

Individual entrepreneurs using a simplified tax system or patent system taxation are exempt from paying tax in respect of objects used in business activities, with the exception of retail and office real estate objects included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation. You can check whether the shopping or office center in which your premises are located is included in the list of real estate objects for which the tax base is determined as their cadastral value on the website of the Department of Economic Policy and Development of the City of Moscow.

Besides individual entrepreneurs those applying the simplified taxation system or the patent system are not exempt from paying property tax for individuals in relation to property used for personal purposes (for example, the apartment in which they live).

Questions about personal property tax benefits

DOES A TAX BENEFIT INVOLVE COMPLETE OR PARTIAL TAX RELEASE?

Tax benefit - exemption from paying tax on:

one apartment or room;

alone residential building;

alone garage or parking space.

In addition, individuals who carry out professional creative activities are exempt from paying tax - in relation to one specially equipped premises (structure) used exclusively as a creative workshop, atelier, studio, as well as one residential premises used to organize a non-governmental organization open to the public. museum, gallery, library - for the period of such use.

Also, all individuals (regardless of whether they belong to a preferential category) are exempt from paying tax in relation to one economic building or structure with an area of ​​no more than 50 square meters. m and which is located on plot of land provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction.

AM I ELIGIBLE FOR TAX BENEFIT? WHAT DOCUMENTS DO I NEED TO PROVIDE TO RECEIVE THE BENEFITS?

You are entitled to a benefit if you belong to one of the following categories of citizens and can confirm this with one of the specified documents (supporting documents are highlighted bold in font and are indicated next to the name of each benefit category):

1) pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong allowance - pensioner's ID;

2) disabled people of I and II disability groups - disability certificate;

3) disabled since childhood - disability certificate;

4) participants in the Civil War and the Great Patriotic War, other military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans, as well as combat veterans -

5) Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees - book of the Hero of the Soviet Union or the Russian Federation, order book;

6) persons of civilian personnel of the Soviet Army, Navy, internal affairs and state security bodies 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 this period in cities, participation in the defense of which is counted towards these persons' length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units - certificate of participation in the Great Patriotic War or certificate of entitlement to benefits;

7) persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 “On the social protection of citizens exposed to radiation as a result of the Chernobyl nuclear power plant disaster”, in accordance with the Federal Law of November 26, 1998 of the year N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" - a special certificate of a disabled person and a certificate of a participant in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, a special certificate issued by executive authorities of the constituent entities of the Russian Federation, as well as a uniform certificate issued in the manner determined by the Government Russian Federation;

8) military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing events, having a total duration of military service of 20 years or more - a certificate of a military unit or a certificate issued by the district military commissariat, military unit, military educational institution of professional education, enterprise, institution or organization of the former Ministry of Defense of the USSR, State Security Committee of the USSR, Ministry of Internal Affairs of the USSR and the relevant federal executive authorities of the Russian Federation;

9) persons who took direct part in special risk units in testing nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities - a certificate issued by the Committee of Veterans of Special Risk Units of the Russian Federation on the basis of the conclusion of a medical and social expert commission;

10) family members of military personnel who have lost their breadwinner - a pension certificate, which is stamped “widow (widower, mother, father) of a deceased soldier” or has a corresponding entry certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If these family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman;

11) citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities took place - a certificate of entitlement to benefits and certificates issued by the district military commissariat, military unit, military educational institution, enterprise , an institution or organization of the USSR Ministry of Internal Affairs or relevant bodies of the Russian Federation;

12) individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology - a certificate of the established form and a certificate of a participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant in 1986 - 1987 with a stamp (overprint) “flight-lifting personnel participating in nuclear tests”;

13) parents and spouses of military personnel and civil servants who died in the line of duty - certificates of death of a military serviceman or civil servant issued by the relevant government bodies;

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 to the public - for the period of such use - a certificate issued by the relevant authority giving permission to use structures, premises or buildings for the above purposes.

I AM A PREFERRED CATEGORY OF CITIZENS. WHY DID I RECEIVE A TAX?

The benefit is valid for one object of each type. A citizen who belongs to the preferential category of citizens is exempt from paying tax in relation to one apartment, one dacha and one garage. But he is obliged to pay tax on the second apartment he owns (second dacha, second garage).

In addition, the benefit is not provided if:

the property is used for business activities;

the property has a cadastral value of more than 300 million rubles;

the object is located in a large shopping or office center included in the list of real estate objects for which the tax base is determined as their cadastral value.

You can check whether the shopping or office center in which your premises are located is included in the list of real estate objects for which the tax base is determined as their cadastral value on the website of the Department of Economic Policy and Development of the City of Moscow.

Also, you may not have submitted an application for the benefit to the tax authorities.

HOW TO OBTAIN TAX BENEFITS?

For getting tax benefit You need to contact any tax office with an application for a benefit and documents confirming your right to a benefit. In addition, you can submit an application to in electronic format through the Internet service “Taxpayer Personal Account” on the website of the Federal Tax Service of Russia (registration required).

IF THERE ARE SEVERAL OWNERS, WILL THE BENEFITS GRANTED TO ONE OF THEM APPLY TO THE WHOLE PROPERTY? MY WIFE (HUSBAND) AND I HAVE AN APARTMENT IN SHARE (JOINT) OWNERSHIP, AND ONLY ONE OF US HAS THE RIGHT TO THE BENEFITS - WILL I HAVE TO PAY TAX?

If you and your wife/husband have an apartment in joint ownership, and only you have the right to the benefit, your wife/husband will have to pay tax in proportion to her/his share in the property.

DO I NEED TO RE-SUBMIT DOCUMENTS CONFIRMING THE RIGHT TO A TAX BENEFIT IF THEY HAVE ALREADY BEEN SUBMITTED TO THE TAX AUTHORITY?

No, if you have previously been granted a tax benefit, then you do not need to resubmit the documents to the tax authority.

IN WHAT TIME TERM IS IT NECESSARY TO PROVIDE NOTICE TO THE TAX AUTHORITY ABOUT THE SELECTED OBJECTS OF TAXATION FOR WHICH TAX BENEFITS WILL BE PROVIDED?

Unless you notify the tax authorities, the tax benefit will be available for one property of each type with the highest assessed tax amount (i.e. the largest and/or most expensive property).

Notification of the selected taxable objects must be sent to the tax authorities only if you want to change the property to which the benefit applies.

Notification of the selected taxable objects must be sent to the tax authorities if you want to independently select a property for which the benefit applies.

The notification must be sent to the tax authorities before November 1 of the year in which you want to receive a benefit in relation to this object. For example, if you want the 2015 tax benefit to apply to a specific two-unit apartment in your property, then the notification must be sent before November 1, 2015.

However, unless you notify the tax authorities, the tax benefit will be provided for one property of each type with the maximum calculated tax amount (that is, for the largest and/or most expensive property).

ARE TAX BENEFIT PROVIDED FOR NON-RESIDENTIAL PREMISES (FOR EXAMPLE, APARTMENTS)?

The benefit is provided only for the following non-residential premises:

1. Garage, parking space.
2. A specially equipped room, structure used exclusively as a creative workshop, atelier, studio, as well as residential premises used to organize a non-state museum, gallery, library open to the public - for the period of such use.
3. A utility building or structure with an area of ​​no more than 50 square meters. m and which is located on a plot of land provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction.

The benefit does not apply to other non-residential properties (including apartments).

WILL THE AMOUNT OF TAX BE RECALCULATED IF I AM IN A PREFERENTIAL CATEGORY BUT I HAVE NOT NOTIFIED THE TAX AUTHORITIES ABOUT THIS?

Yes, after submitting documents confirming your right to a tax benefit, the tax amount can be recalculated, but no more than 3 years and not earlier than the date the right to a tax benefit arises. For example, if you became a pensioner in 2010, but sent supporting documents to the tax authorities in 2015, your taxes for 2014, 2013 and 2012 will be recalculated.

Questions about tax deductions for calculating property tax for individuals

Tax deduction when paying property tax for individuals (NIFL)

HOW IS THE AREA OF DEDUCTION DETERMINED IN THE NOTICE FOR PAYMENT OF TAX?

The deductible area is established depending on the type of property:

10 sq. m for a room;

20 sq. m for an apartment;

50 sq. m for home.

HOW IS THE CADASTRAL VALUE OF A DEDUCTION DETERMINED?

The cadastral value of the deduction is calculated as the deductible area (10 sq. m for a room / 20 sq. m for an apartment / 50 sq. m for a house), multiplied by the cadastral value of 1 sq. m. m of real estate.

Cadastral value of 1 sq. m is determined by dividing the total cadastral value of the property by its area. For information on where to find out the cadastral value, see section 3 of the Frequently Asked Questions.

HOW IS THE TAX DEDUCTION CALCULATED IF THE REAL PROPERTY IS IN COMMON SHARE PROPERTY / COMMON JOINT OWNERSHIP?

The tax deduction applies to the property as a whole, regardless of the number of owners. That is, the tax deduction will be the same for an apartment with three owners and for an apartment with one owner.

IS A TAX DEDUCTION PROVIDED FOR NON-RESIDENTIAL PREMISES (FOR EXAMPLE, APARTMENTS)?

No, tax deductions are not available for non-residential premises, including apartments.

Questions about the reduction factor for calculating property tax for individuals

WHAT IS A REDUCTION FACTOR?

This is a coefficient that reduces the amount of calculated property tax for individuals. In order to ensure a smooth transition to the payment of tax calculated according to the new rules, the state has introduced a transitional reduction factor that reduces the amount of tax. As a result of applying this coefficient when calculating taxes for 2015–2018, you will pay the full amount of tax on your property only in 2020.

HOW WILL THE REDUCTION FACTOR VALUES CHANGE?

The value of the reduction factor depends on the year for which the tax is calculated. The following reduction coefficient values ​​are set:

Reduction factor

tax is not applied to the amount

Procedure and deadlines for paying property tax for individuals

WHEN WILL I RECEIVE NOTICE TO PAY INDIVIDUALS PROPERTY TAX?

Tax notices are sent by tax authorities before November 1 of the year following the year of tax calculation (that is, notices for tax payment for 2015 will be sent to you before November 1, 2016). If you are registered in the Internet service “Taxpayer Personal Account” on the website of the Federal Tax Service of Russia, a tax notice with a receipt will be sent to you electronically. If you are not registered for this service, a tax notice with a receipt will be sent to you by mail.

WHEN DO YOU HAVE TO PAY TAX?

WHAT SHOULD I DO IF I DIDN’T RECEIVE A TAX PAYMENT NOTICE AND I OWNED THE PROPERTY LAST YEAR?

If you owned a property last year and did not receive a tax notice this year, you need to report the property you own or have owned to the tax authorities.

DO I HAVE TO CALCULATE THE TAX AND SUBMIT A TAX RETURN MYSELF?

No, the tax authorities calculate the tax amount and send you a tax notice with a receipt for the tax payment.

IS IT POSSIBLE TO PAY TAX ONLINE? HOW CAN I DO IT?

Yes you can. To do this you need to use:

Internet service “Payment of taxes for individuals” on the website of the Federal Tax Service of Russia nalog.ru

Internet service “Taxpayer Personal Account” (registration required) on the website of the Federal Tax Service of Russia nalog.ru.

Using these services, you can generate a tax payment receipt for payment at any bank in cash or make a non-cash payment on the website of the Federal Tax Service of Russia (you can see the list of banks for non-cash payment on the website of the Federal Tax Service of Russia).

WHAT HAPPENS IF I DO NOT PAY THE TAX?

In case of non-payment of tax in established by law deadline, you will be charged a penalty (1/300 of the Central Bank refinancing rate) for each day of delay. In this case, the tax authority has the right to apply to the court to collect the amount of tax at the expense of your property, including cash Money and funds for bank accounts. Subsequently, if you refuse to repay the debt by a court decision, the bailiff has the right to issue an order against you on a temporary restriction on leaving Russia, as well as to seize your property.

Questions about tax rates

WHAT ARE THE TAX RATES IN MOSCOW?

For apartments, rooms, residential buildings, outbuildings on a summer cottage (if the area of ​​such a building is no more than 50 sq. m), the tax rate depends on the cadastral value.

For garages and parking spaces - 0,1% .

For unfinished private residential buildings - 0,3% .

For taxable objects (non-residential premises, garages, parking spaces) in office and retail facilities (the list of such objects was approved by Decree of the Moscow Government dated November 28, 2014 No. 700-PP):

1,2% for tax for 2015 (payable in 2016);

1,3% for tax for 2016 (payable in 2017);

1,4% for tax for 2017 (payable in 2018);

1,5% for taxes for 2018 and subsequent years (payable in 2019 and beyond).

You can find out whether the building in which your non-residential premises, garage or parking space is located is included in the approved list of retail and office facilities using a special service.

For any real estate with a cadastral value of more than 300 million rubles. – 2% .

For other non-residential real estate (for example, a warehouse, industrial building) - 0,5% .

WHAT IS THE TAXED RATE FOR APARTMENTS?

Please note that the apartments are non-residential premises.

Therefore, when calculating apartment tax:

The tax rates provided for non-residential premises apply:

- 1,2% for tax for 2015 (payable in 2016) - if the apartments are located in a retail or office building;

- 0,5% - in other cases;

Federal tax benefits do not apply;

At the same time, a Moscow benefit is provided for owners of apartments located in a building included in the register of apartments, approved by Decree of the Moscow Government dated October 26, 2016 No. 706-PP (for more information about the benefit, see the section “Register of apartments for the purposes of providing benefits”).

no tax deductions apply.