The taxable area of ​​the house. Property tax on a residential building. Questions on cadastral value and cadastral registration data

Last update: 17.03.2020

Tax on property of individuals in 2020 and beyond will be charged on the cadastral value. The transitional period for establishing a new tax calculation methodology for property owners is over. Only for 2019 (which is paid in 2020), the tax can still be calculated according to the old rules (taking into account the inventory value of real estate).

How to find out the cadastral value of your home

Today, you can find out the exact cadastral value of your property on the Internet if you know the cadastral number.

If you do not know the cadastral number, then go to the website of Rosreestr in the section " reference Information on real estate objects online", enter the address of the apartment, then copy the received State Tax Code (state cadastral number).

When the cadastral number is known just go to the website of the tax service. There, the proposed columns are filled in (tax year, subject of the Russian Federation, type of real estate, cadastral number), each time clicking "next". As a result, you will be able to find out the property tax due. In addition, depending on the year and region you are interested in, you will find out whether the cadastral or inventory value is applied. From 2020 (namely, the tax base, not the year for payment), only the cadastral calculation is applied.

Other options to find out the cost on the official website of Rosreestr:

• section "Obtaining information from the State Property Committee" - order an extract, which will have to wait 5 working days. Remember the order number, because it can be used to track the execution;
• section " Public cadastral map" - search by cadastre number, the information received can be used as reference information, it has no legal force;
• section "Reference information on real estate objects" - you can find out by one of three conditions: cadastre number, conditional number or address of real estate;
• section "Obtaining information from the data fund of the state cadastral valuation" - search by cadastral number.

If the unified database contains information about the cadastral value of your real estate, then such information must be provided free of charge within five days from the date of applying directly to Rosreestr or the MFC for a certificate of cadastral value (if you order a cadastral passport, in which, among other information is also available and the cadastral value, then you will have to pay 200 rubles).

What property is taxed

Any real estate, except for land, owned by a citizen, is subject to property tax (land is subject to another - land tax). Most often it is about:

• apartments (parts of apartments);
• separate rooms in hostels;
• house for residential purposes. These include residential buildings on land under individual housing construction, personal subsidiary plots, gardening, horticulture, as well as parts of such houses;
• unfinished houses with the designation (according to the project documentation) "residential";
• outbuildings (baths, sheds, etc.);
• commercial facilities (shops, warehouses, offices, etc.).

Tax must be paid by any individuals. Even an individual entrepreneur, if he is not on a special USN regime.

How tax is calculated

The following table will help you determine the tax rate for your property:

These rates are basic. They are included in the formula for calculating the amount of tax. This is the so-called direct calculation, when the size of the cadastral value is multiplied by interest rate. Schematically, the formula looks like this: “Cadastral value” “X” “% rate” “=” “Tax amount”.

Local authorities can reduce them down to "0" or increase them, but more than three times. Here is an example of how things are with Moscow

The exact amount of property tax does not need to be calculated independently. It will be specified in the notice-receipt, which is sent to all taxpayers annually.

If the tax authorities did not send a notification, then the citizen is not obliged to fuss, proactively make a calculation, pay, request a notification. These are shortcomings of the tax authorities, for which a conscientious taxpayer is not responsible. It should only be taken into account that the taxpayer had previously to notify (notify) the inspection about the presence of real estate ( you do not need to notify if previously notifications were received from the tax service on the payment of tax on the object ). And yet, the inspection can send a notification immediately for three consecutive years (but no more), if the taxpayer was briefly forgotten.

Important! Failure to receive a notification by a citizen due to the fact that he does not check mail, moved to another address, and the like does not mean that a notification was not sent. This is already considered an unfair act of a citizen.

The question arises: why know how much the real estate tax will be if the amount is already indicated in the tax notice? The answer is simple. Citizens tend to know in advance how much they will have to pay for their property. In addition, tax authorities sometimes make mistakes in the calculations. Timely detection of inaccuracies makes it easy to solve the problem and avoid unnecessary expenses for illegal tax calculation.

Direct calculation from the cadastral value has been applied since 2020. A reduction factor is provided for previous periods (for 2018 - 0.6, 2019 - 0.8). That is, the result according to the direct formula (“Inventory cost” X “% rate”) must be multiplied by a coefficient.

There is also an adaptive formula by which you can calculate the amount of property tax:

• H is the amount of tax payable.
• H1 - cadastral value of real estate.
• H2 - inventory value of real estate.
• K - coefficient (depending on the type of property).
• SI - tax rate on the inventory value.
• SC - tax rate from the cadastral value

The specified formula is applied if the object is registered no later than 3 years and there is information about the inventory value.

For those who do not want to bother with calculations, the online calculator will help you find out the real estate tax of individuals from 2019.

When to start paying property tax at cadastral value

In some regions, a new property tax has been paid using cadastral data since 2016. The total tax on the cadastral value will be calculated from 01/01/2020.

Only in certain subjects of the Russian Federation in 2020 it is possible to pay a tariff, reporting for 2019 according to the inventory criterion.

That is, in fact for 2020 (notification and payment will be made in 2021), the inventory cost will be completely excluded from the calculation formula.

Tax payment mechanism

Until November of each year, the taxpayer receives a notification and receipt for the previous tax year by mail. It must be paid before December 1 of the year in which the notification was received. That is, the scheme remains traditional, only the amount of tax will change.

Question:
How will the tax be charged if the property is purchased in August 2020?

Answer: the tax will be charged at the cadastral value only from August, that is, when you actually purchased the property. For the previous period, a notification from the tax office will come to the seller, who will have to pay the tax from January 1 to August inclusive.

inventory value

The calculation from the inventory value differs from the cadastral calculation. The basis is not the types of real estate, but their inventory. Municipal authorities may, within the established limits, vary the level of the tax rate:

• up to 300 thousand rubles the value of the property, the rates can be from 0 to 0.1%;
• from 300,001 rubles up to 500 thousand rubles rates of 0.1 - 0.3%;
• from 500 001 rub. and above the size of 0.3 - 2%.

If the municipality has not approved the exact amount of rates, then federal flat rates apply:

• up to 500 thousand rubles – 0.1%;
• from 500 001 rub. – 0.3%.

We remind you that the inventory value can be applied for 2019 (this is the last period). True, the tax notice will come in 2020 or, if the tax office delays the shipment, in 2021, 2022, but no later.

The state goes to meet homeowners - a tax deduction

To reduce the amount of tax, a deduction is provided:

• for apartments - 20 sq. m.;
• for houses - 50 sq. m.;
• for rooms - 10 sq. m.

We are talking about square meters subtracted from the total area of ​​the property. It is these deductible meters that will not be taxed.

We remind you that there is no need to make independent calculations. The tax notice will list the deductions and the final amount to be paid.

Question:
How will the concession for an apartment or house be taken into account?

For clarity, consider examples of calculating the tax on property of individuals.

Example 1: the property is an apartment with a total area of ​​30 sq. m. Taking into account the tax deduction, we get 30 - 20 \u003d 10 square meters. m. Thus, the owner will need to pay tax for just 10 square meters. m. Let's say the cadastral value of an apartment is 900 thousand rubles. This means that the tax is calculated from 300 thousand rubles. (900,000/30 x 10). We multiply by 0.1% (the rate for apartments), as a result, for the year the amount of tax is 300 rubles. (300,000 x 0.1%).

Example 2: the property is a house with a total area of ​​40 sq. m. Taking into account the tax deduction, we get 40 - 50 \u003d -10. If the value is negative, the tax rate is zero and no tax is due. But no money will be given from the budget. When the tax is negative, it is equated to "0".

How is the deduction applied to shared ownership of an apartment?

Each owner pays tax in proportion to his share in the ownership right. However, the deduction is not granted to each owner-shareholder, but to the entire property as a whole. Therefore, such equity holders may have the question of how much to pay tax on an apartment for each.

Question:
The apartment has a total area of ​​50 sq.m. is owned by two owners 1/2 each, how will the deduction be distributed?

Answer: One owner will need to deduct only 10 sq.m. (20 m2/2) as a tax deduction. Thus, he will pay for 25 - 10 \u003d 15 square meters. m. A similar calculation will be for the second owner. The cadastral value of housing is 2 million rubles, the area is 44 m2, everyone will have to pay (44m2 / 2 - 10 m2) from 12 m2. And 1 m2 costs 45,455 rubles (2 million / 44), then the tax will be (12 m2 * 45,455 rubles) * 0.1% = 545 rubles. This is the maximum amount, i.e. in those years when the reduction factor is in effect, the tax will be even less.

If there are three or more owners, then the deduction will be divided by the corresponding number of persons, in proportion to the size of their shares.

Who pays more

The owners of large and expensive offices receive the most severe blow to wallets, shopping centers, places of public catering and other commercial real estate. For real estate, owners are required to pay 2% property tax, without deductions and benefits.

For owners of more modest housing, the tax is calculated within 0.1% of the cadastral value. By the way, in rare cases, the amount of tax may become less in relation to the previous year. It depends on the revaluation of the cadastral value, changes in rates at the regional level, due to the transition from the inventory price to the cadastral one, etc. Although usually the inventory calculation seems to be more beneficial for the taxpayer, there are exceptions.

Example: there is an apartment with a total area of ​​50 sq.m. Previously, the inventory value was 186,000 rubles, the cadastral value became 196,000 rubles. The tax rate was 0.1% in both options. The cost of 1 sq.m. at cadastral value = 196,000: 50 = 3,920 rubles. The size of the tax deduction for an apartment is 20 sq.m., which in our case will be 3,920 x 20 = 78,400 rubles. Minus the deduction, we get the taxable amount of 196,000 - 78,400 = 117,600 rubles. Thus, the tax on an apartment of 50 sq.m. will be 117,600 x 0.1% = 117 rubles 60 kopecks. For example, earlier, according to the inventory value, the owner paid 186 rubles (186,000 x 0.1%).

What benefits are provided

List of exemptions for property tax of individuals

Since 2018, a special benefit is available for families with many children (where from 3 or more children). Parents who have real estate listed can reduce the area of ​​​​the objects depending on the number of children in the family. For each child, you can take away:

• 5 sq.m from the total area of ​​the apartment (rooms in the apartment);
• 7 sq. m from the area of ​​a residential building.

For example, a family of 8 children has an individual housing construction with an area of ​​100 sq.m. The cadastral value of the house is 3,000,000 rubles. So, the tax base is as follows: 100 sq. m. "-" 7 sq.m. "X" 8 children "=" 44 sq.m. This means that the tax will be paid from the cadastral value of 1,320,000 rubles.

At the same time, one owner is exempt from tax only in relation to one property. In order to exclude abuses in the tax issue.

That is, if a pensioner who has a benefit owns two or more apartments, then he is exempt from tax only on one of them. And for the second and others - you will have to pay in full

If a beneficiary citizen has different kinds real estate, the exemption is given for one object for each type.

For example, a pensioner owns 2 apartments, 1 country house, bath and shed on suburban area. A citizen will be exempt from tax on 1 apartment, house and barn. And he will pay for a second apartment and a bathhouse.

The types of real estate for benefits by law are defined as follows:

• apartment/room;
• outbuildings;
• premises for creative workshops, studios, ateliers;
• garage/parking place.

Other types of real estate are not eligible.

To receive such a deduction, you must write an application to the IFTS (), and also attach to it a "Notification of the selected objects of taxation in respect of which a tax benefit is granted for the property tax of individuals" (). These documents must be submitted by December 31 of the reporting year (in which the exemption will apply).

Documentation can be submitted to the territorial inspection, through the MFC, as well as in electronic form through the personal account of the FTS website.

Example: the cadastral value of the household amounted to 12,000,000 rubles. The owner considered this amount to be clearly high, since the house is not completed and there are no funds to complete the construction, the toilet is on the street, the water supply is a well, the sewage system is a septic tank. From the central networks only electricity. Independent accredited appraisers were invited, who indicated in the conclusions of the assessment the cadastral value of the house in the amount of 3,500,000 rubles. With the results obtained, you can apply to the court.

What rights do regions have?

Local authorities have the right to change the size of the tax rate and apply additional benefits for certain categories of citizens by their decisions. You can find out about the existence of such privileges by contacting the administration at the place of registration or from a specialist at the MFC.

What to do if the tax notice of the accrued tax has not arrived

Owners of real estate and vehicles must report to the Internal Revenue Service if they have not received tax notices.

The absence of a tax receipt indicates that there is no data on real estate in the IFTS and the taxpayer is obliged to provide a message about the object. Such notification is provided once before the end of the year following the year of acquisition of the property.

Or this is an omission of the tax service. If subsequent notifications come in several years, then you can pay within a 3-year period. But this does not apply to cases where the owner withheld information about their objects. That is, he did not file a message about the acquisition of real estate in the property.

Question answer

Question: How to find out the apartment tax debt at the address?

Question: What to do if there is no money to pay?

Question: If I think that the cost of the tax is too high, can it be reduced and how?

Question: What to do if there is no cadastral value in Rosreestr for an apartment?

Question: Do I need to pay tax for a municipal apartment?

Question: Can a neighbor have a tax when equal area less?

If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days.

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The editorial staff of RBC Real Estate has drawn up instructions on how to calculate a new property tax, including for Muscovites.

Photo: depositphotos.com/andrei_77

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

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

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 at the cadastral value. The goal is to help the owner of real estate in the capital to calculate the approximate amount of tax on property owned by him.

When to pay?

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

The tax is calculated for the entire property, and the owners pay according to their share. Muscovites can now calculate how much they will have to pay in property tax. For this, the department of economic policy and development of the city 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 the current tax (from the inventory value) and what citizens will pay from the second half of 2016. Russians until 2020 will pay the difference between these amounts.

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

Muscovites-owners can also independently calculate their payments. Tax rates were adopted on October 14, 2014.

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

For objects of construction in progress (if the intended purpose of such objects is a residential building) you will have to pay 0.3%. The same rate of 2.0% is provided for commercial real estate (offices, trade 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 objects of individual housing construction. That is, if you have an apartment of 54 sq. m, then only 34 sq. m.

How will it affect the real estate market?

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

In many cases, the amount of tax will increase by more than 10 times, and even for modest "odnushki" and "dvushki" in non-central areas will be 5-7 thousand rubles. in year. In Moscow, the resettlement of low-income citizens from the center to the outskirts may begin in order to reduce the tax burden. In the future, people will become more pragmatic 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 fine-tuned and it will approach the market one.

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

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

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

How to reduce property tax?

Every citizen will have the right to appeal the assessment of the cadastral value. In case of disagreement with the assessment, the owners of real estate can challenge it both in court and out of court. The pre-trial procedure involves the submission of an application for the revision of the cadastral value to the Rosreestr Commission for the consideration of disputes about 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 with the Federal Service for State Registration, Cadastre and Cartography or the Office of the Federal Service for State Registration, Cadastre and Cartography for the subject of the Russian Federation.

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

Who will pay more?

At the highest rate of 2%, few will pay. According to IntermarkSavills, the number of apartments with an estimated value of more than 300 million rubles in Moscow is approximately 1.5-2 thousand, plus new houses are put into operation every year, replenishing this volume by several dozen more. However, their cadastral value is often much lower. The Moscow government counted about 50 such objects in the capital.

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

How will the tax burden for Muscovites grow?

It is significant how the amount of tax for residents changes as they move away from the center. For example, one-room apartments with an area of ​​​​38 square meters are taken. m in houses located in two directions of different levels of prestige and popularity - western and eastern. The cadastral value is calculated as the market value minus 10%, since, according to the Moscow government, it is on average 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 the selected routes (based on irn.ru data).

How distance from the center affects the tax

TO- Kremlin, BC - Boulevard Ring,SC- Garden Ring road,TTK- Third transport ring

As can be seen from the table, the tax burden for those who live at the beginning of the prestigious western direction is 2.8 times higher than for those who live closer to the Moscow Ring Road. In the eastern direction, the difference between the inhabitants of the center and the outskirts exceeds 3.3 times.

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

In accordance with the calculations, the most accessible 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. In second place was the Southern Administrative District with 149.4 thousand rubles. for "square". The Eastern Administrative District closes the top three, where experts determined the average cadastral cost per square meter at the level of 154.8 thousand rubles.

Calculation of the amount of tax for an apartment of 55 sq. m by county

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

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

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

Who will receive benefits?

The following categories of taxpayers are eligible for tax relief:

1. Pensioners receiving pensions, appointed in the manner prescribed by the pension legislation, as well as persons who have reached the age of 60 and 55 years (men and women, respectively), who, in accordance with the legislation Russian Federation monthly life maintenance is paid;
2. Disabled people of I and II disability groups;
3. Members civil war and Great Patriotic War, other military operations to protect the USSR from among the military 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 Soviet Union and Heroes of the Russian Federation, as well as persons awarded with the order Glory of three degrees;
5. Disabled since childhood;
6. Persons of the civilian staff of the Soviet Army, the Navy, internal affairs and state security bodies, who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which is credited to these persons in the length of service for the appointment of a pension on preferential terms established for military personnel of units of the army in the field;
7. Persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. N 1244-I "On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant", in accordance with the Federal Law of November 26, 1998 N 175-FZ "On 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-FZ "On social guarantees for 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 staff measures, having a total duration of military service of 20 years or more;
9. Persons who were directly involved in the special risk units in the testing of nuclear and thermonuclear weapons, the elimination of accidents of nuclear installations at weapons and military facilities;
10. Family members of servicemen who have lost their breadwinner;
11. Citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities were fought;
12. Individuals who have received or suffered radiation sickness or become 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 and civil servants who died in the line of duty;
14. Individuals carrying out professional creative activity- 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;
15. Individuals - in relation to household buildings or structures, the area of ​​\u200b\u200beach of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary, dacha farming, gardening, gardening or individual housing construction.

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

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

Tax on a private house and land - legal regulation

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

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

an apartment, a separate room is subject to taxation;

garages are taxed;

unfinished property;

unified immovable complexes.

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

Residential house tax: tax rates

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

Tariffs and calculation formulas differ depending on what value is taken as a basis - inventory or cadastral. The Russian tax system provides for a full transition to cadastral valuation for tax purposes from 01/01/2020. (Article 5 of the Law of October 4, 2014 No. 284-FZ).

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

if we are talking about residential real estate, including suburban, objects of construction in progress (if a residential building is planned), garages or outbuildings (up to 50 sq.m), the tax rate is 0.1%;

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

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

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

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

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

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

for more expensive property (from 500 thousand rubles), a tariff of 0.3 - 2% applies.

The value of the deflator coefficient for calculating the tax based on inventory value for 2018 is 1.481; for 2019 - 1,518.

Regional Rates

It should be borne in mind that the tax on a country house 2019 in different regions is calculated at different rates. For example, in Leningrad region more than 100 legal acts regulate the sphere of taxation of property of individuals. Local authorities in relation to residential buildings worth up to 300 million rubles. predominantly set the rate equal to 0.1%, but in some municipalities there is a different system of tariff differentiation. Thus, in the Lagolovsky rural settlement, the tax for residential buildings is 0.2%, for apartments and unfinished objects, which in the future should become residential property - 0.3%, for garages and outbuildings - 0.1% (Decision of the Lagolovsky Council deputies dated October 25, 2017 No. 51).

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

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

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

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

a tariff of 0.3% is set for real estate with an estimated value of 50 million rubles. up to 300 million rubles;

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

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

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

when assessed over 5 million to 10 million rubles. – 0.15%;

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

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

for objects worth more than 300 million rubles. – 2%.

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

How is home tax calculated?

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

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

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

Example

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

First, the size of the tax base is calculated:

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

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

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

Tax on a private house - tax benefits

Real estate tax benefits are provided to persons with the status of a Hero of the USSR or the Russian Federation, disabled people, participants in hostilities, citizens exposed to radiation during weapons testing or emergency response, military personnel with a service record of 20 years or more, relatives of fallen soldiers, Afghan soldiers, etc. .P. (the full list is given in Article 407 of the Tax Code of the Russian Federation). Benefits are also provided for pensioners receiving pensions in accordance with the pension legislation of the Russian Federation, as well as for persons who have reached the age of 60 (men) and 55 (women) who receive life maintenance (judges, etc.). The benefit also applies to those persons who, due to changes in the legislation on pensions since 2019, are not yet a pensioner, but under the previous standards would have the right to a pension (clauses 10, 10.1, article 407 of the Tax Code of the Russian Federation).

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

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

Becoming a happy owner of a cottage outside the city, you must remember that this acquisition brings with it not only fresh air and a pastoral atmosphere, but also some obligations towards the state.

We're talking about paying taxes.

personal income tax

For the first time you will encounter tax when buying a house.

True, the seller will have to pay for it: after all, he received income from house sales and land, which means that he must pay tax on income individuals - 13% of the transaction amount. Some sellers, trying to avoid tax, try to sell real estate through a fictitious donation agreement. But in the case of a donation, the obligation to pay personal income tax will fall on the purchaser of the cottage.

However, there are situations when, as a result of real estate transactions, no one will have to pay any tax. This is a gift to close relatives and family members, as well as the purchase and sale of real estate that belonged to the seller long time- more than three years.

In order not to collect tax from the donee, it is necessary to submit documents confirming kinship to the territorial inspection. If the payment of personal income tax cannot be avoided, indicate in the donation agreement the contractual value of the property - it is from it that the tax will be charged. If the contractual value is not determined, the inspection will calculate the tax base on its own, taking the market value as a basis.

Land and real estate taxes

There are also taxes that the owners of land and real estate are required to pay. They are paid regularly: once a year.

house tax

If you have built a private house, That tax on it will be accrued from the beginning of the year following the year of its commissioning.

If a house is bought, then the obligation to pay tax for the year of purchase will be divided between the seller and the buyer “in fairness”: by the number of calendar months of ownership of the property. In this regard, buying a house is just as logical in terms of taxation as buying an apartment.

Pay cottage tax for the past year is due by November 1st of the following year. However, usually the tax office sends notices in which they carefully indicate the terms of payment.

The property tax rate is set by each municipality independently within the limits established by federal law. The amount on which the tax is charged is the inventory value of the property. The tax inspectorate receives information about it from the bodies that carry out cadastral registration of real estate (formerly - technical inventory).

Currently, a reform of the legislation is being prepared, according to which the market value will become the tax base (the cadastral valuation will be taken as the basis). Of course, taxes will increase from this. However, the new rules will be introduced in stages: initially, their application is planned to be tested in 12 subjects of the federation (the Moscow region is not on this list). So far, property tax is charged according to the old rules.

Land tax

The size of the land tax strongly depends on the purpose of the land plot. cottage villages can be built either on the lands of settlements with permitted use "for individual housing construction", or on agricultural lands "for summer cottage construction".

The tax rate on agricultural land is limited to a maximum of 0.3% versus 1.5% for other land plots.

The specific rate of land tax, as well as real estate tax, is set annually by local authorities.(however, often for agricultural land it tends to the maximum amount allowed by the Tax Code).

Examples of land tax rates for the Moscow region in 2014

In the cadastral plan for your site, its cadastral value is indicated: this is the tax base, the amount by which you need to multiply the tax rate in order to calculate its size.

The deadline for payment of land tax is also set by the municipal authorities. The deadline date cannot be set earlier than November 1 of the year following the one in which the tax is charged.

We recommend that you pay taxes regularly and on time - otherwise, the inspectorate may collect them immediately for the previous three periods, and in addition, calculate a penalty in the amount of 1/300 of the Bank of Russia refinancing rate for each day of delay.