In 2018 and 2019, certain changes occurred in the tax legislation of the Russian Federation, which affected, in accordance with the amendments made to Articles No. 399-No. 409, individuals who are owners of real estate (in particular, apartments). Before paying tax, it is worth understanding what and what the tax rate for an apartment depends on

Table of contents:

Types of real estate of individuals subject to tax

In 2017, the Law of the Russian Federation No. 2003-1 “On taxes on property of individuals” (with amendments and additions) dated December 9, 1991 ceased to apply.

Instead, Chapter 32 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), which regulates the legal aspects of paying real estate taxes, is valid. Based on Art. 400 of this chapter, any individual who has the right to own property is required to pay tax on it.

The changes that took place in 2016 affected taxable objects. Previously they meant:

• residential building;
• apartment;
• a room (any area) in a communal apartment;
• garage.

Today, the following taxable objects have been added to the list above (Article 401 of the Tax Code):

Based on new amendments to the legislation, the taxable base includes an individual, which can be found in the real estate cadastre. To do this, you must draw up a corresponding written application. Within five working days you can receive all the required information. It is possible to change the cadastral value by contacting the appropriate commission or through a court order.

The new rates apply to objects approved in Art. 401 of the Tax Code of the Russian Federation, or for other real estate objects provided for in Art. 406 Tax Code, clause 3.

Now the following interest rates apply to housing space, in particular apartments:

• 0.1% - apartment price up to RUB 300,000.00;
• 0.1% -0.3% - apartment price from RUB 300,000.00. up to RUB 500,000.00;
• 0.3%-2; - the price of the apartment is over 500,000 rubles.

The first two bets can legally be refuted or increased (about three times). Such recalculation is possible under tax legislation in the municipalities of Moscow, St. Petersburg and Sevastopol.

In this case, specialists take into account the inventory value of the apartment.

Based on what was written above, we can conclude that, first of all, the tax rate for an apartment in 2019 depends on its cadastral value.

Benefits when using the tax rate in 2019

Those individuals who fall into the preferential category have the opportunity to use the right of relief only for one unit of real estate out of all available.

The benefit applies to apartments that do not provide commercial benefits, i.e. are not for rent and are not retail space for shops, salons, etc.

To receive the benefit, you must write an application to the tax office at your place of residence. You should also provide documents that would confirm that you belong to a preferential category.

Important fact

Large families and single mothers are NOT eligible to receive tax benefits.

The tax-free area for an apartment is 20 m2 (for a residential building - 50 m2, for a room - 10 m2). If, when deducting the non-taxable area, the owner of the apartment (house, room) comes up with “zero”, then the owner is not obliged to pay the tax amount. In this case, regional authorities must draw up an act that will contain a list of individuals who have the right not to pay apartment tax.

Algorithm for calculating tax in 2019 taking into account the tax rate

For example, the area of ​​the nth apartment of individual A. is 64 m2. He has a benefit (20 m2). When deducting the non-taxable area, 44 m 2 of taxable area is obtained.

For example, the conditional cadastral value of an apartment is 5,000,000 rubles. it must be divided by the total area of ​​housing: 5,000,000 / 64 = 78,125 rubles.

In the above example, it will be: 44 * 78,125 = 3,437,500 rubles.

4. The rate required for tax calculation is determined.

Based on the example, the tax rate will be 0.1%.

5. Having decided on the rate, you need to calculate the amount of the tax itself.

To do this, the following is done: 3,437,500 * 0.1% = 3,437.5 rubles.

Based on Art. 408 of the Tax Code of the Russian Federation, there are coefficients that reduce the tax burden of a taxpayer who owns an apartment. In combination with the above example, in 2019 the tax will be calculated using the following formula: (3437.5 – 83.33) * 0.6 + 83.33 = 2095.83 rubles.

The tax must be paid by October 1 of the current year. After payment, the tax authorities send a notification about the offset of the paid funds. You can find out the tax amount on the Internet portal of the Federal Tax Service of the Russian Federation.

Innovations in legislation will most acutely affect those who are the owners of housing built a long time ago (under the USSR), because The cadastral and inventory values ​​of such apartments are very different from each other. Those who own new buildings will pay the least amount of tax.

Our state is looking for ways to replenish the empty treasury, coming up with more and more new ways of extorting money from the population. Some of them are capable of not only damaging the budgets of private households, but even ruining many Russians.

As is known, until recently, tax on any real estate was calculated based on the inventory value of the property in the BTI (Bureau of Technical Inventory). The market value of an apartment (house, garage, dacha, etc.) was always higher than the inventory value, and therefore the real estate tax was somehow a joke, not burdening the owner’s pocket. Fiscal officials did not fail to correct this omission, and by 2020 citizens will pay a tax on any property in the amount of 1% of its cadastral value. The tax bracket will be raised gradually, in five stages. In 2016 we will pay only 20% of this amount, in 2017 - 40%, and so on - 20% higher every year until it reaches 100% by 2020. The property will be assessed by a special assessment commission using a computer program, which, depending on the location of the property and the use of various decreasing and increasing factors, will produce an average result. Many experts have a suspicion that the cadastral valuation of housing in most cases will be overestimated relative to its real market value, which continues to fall month by month.

Suppose you have a two-room apartment with an area of ​​42 square meters in a brick five-story building in the Sokol metro area at the current market price of 8 million rubles. At the end of 2016, you will receive a tax on it in the amount of approximately 6,000 rubles, and by 2020 the tax will already be 30,000 rubles.

For Russians who do not have the means to pay the new tax, fiscal officials recommend moving to worse and smaller housing. Otherwise, the debt will accumulate, and the matter will come to court, and then it will not be far from the seizure of property in favor of the state.

You can also deprivatize the apartment and stop paying property taxes - only “utilities”. But then the “shvonders” may come and try to “compact” the grandmother, living freely in a three-room apartment on Pokrovka, with a family of cheerful “settlers”. Impoverished Muscovites can also move beyond the Moscow Ring Road or even to a distant village, where the cadastral value will be calculated using a different valuation grid. You should be wary of the idea of ​​moving for permanent residence to the near Moscow region: in SNT, owners will have to pay tax on the house, the barn, the bathhouse, and all ancillary buildings, as well as a separate tax on land, which is not cheap in all areas around the metropolis.

However, if you belong to a preferential category of citizens (disabled, Chernobyl survivors, families with many children, military, pensioners, etc.), the tax will be significantly lower. But even 100,000 rubles for a three-ruble note in a Stalinist house in the Golden Mile area may be an unaffordable amount for a family or a single pensioner with a modest income. Veterans of the Great Patriotic War, who, in fact, are almost no longer alive, will be completely exempt from paying the extortionate tax. The tax will hit the owners of Moscow, St. Petersburg and large Russian cities the most. In the regions, rates will be lower, since housing there is several times cheaper than in cities with a population of over a million. But in small towns, residents’ salaries are much lower than in the capitals, therefore, this tax will deprive many poor and unemployed people of their last means of subsistence.

Note that legal entities will pay an amount for commercial properties that is much higher than the tax on properties owned by individuals.

You can get your bearings on the prices of the new tax now. To do this, you need to go to the Rosreestr website, enter the cadastral number or address of the apartment (office) and order an extract, leaving an email address. The statement will be sent to your email within one to two days.

Correct before it's too late

Elena Novozhilova, General Director of Universal Company LADKOM LLC, comments on this situation:

Whether we like it or not, our country has long existed under capitalism. In developed Western countries, property taxes are traditionally high, and people there live in apartments and houses of a size that they can realistically afford. In Russia, until recently, the property tax was symbolic, and its increase was, in general, predictable. However, 1% of the cadastral value can become an unbearable burden for many Russians. Whether the new tax will affect rental prices will depend on the level of demand. Prices are dictated by the market. Owners of “extra” apartments may try to get rid of ballast by selling the property that has become burdensome, which will immediately cause a decrease in the cost per square meter on the secondary market. Landowners of dacha and cottage settlements near Moscow are already joining forces by filing class actions to revise the cadastral valuation of their land plots. Citizens who cannot afford to pay high taxes for the use of land and country houses will also be forced to sell their dachas. In fact, such a decision by the authorities can lead society to a social explosion. Tightening tax policy at a time of falling economy and impoverishment of the population is not a very wise decision by the authorities.

However, officials always have the opportunity to analyze the situation and prevent popular unrest by timely adjustments to tax collections downwards.

At the Cadastral Chamber, citizens can challenge the valuation amount of their apartment or cottage or commercial property - for which they will need to write an application to the MFC to reduce the cadastral value, before hiring a private appraiser who will conduct their own valuation examination and issue a written opinion. The cost of such an examination in Russia ranges from 10-15,000 rubles. Then the case may go to court, and based on the results of its decision (by also paying the lawyer’s bills), you can achieve a reduction in the cadastral value of housing by 15-20%.

What will happen to the real estate market?

Sergei Lobzhanidze, head of the Analytics and Consulting Department of the BEST-Novostroy company, gives the following analysis of the situation for the fall, in light of recent events:

A reduction in demand and an increase in supply in the primary residential real estate market, especially in mass residential development projects, will lead to a slowdown in price growth, which will continue to influence the overall decline in the level of average prices in the primary real estate market in the “economy” and “comfort” segments. This, in turn, will affect the level of pricing in the secondary housing market, especially in apartments located in old buildings that are “morally” outdated.

Considering that there is no increase in effective demand in the market, and the volume of supply continues to grow, price stabilization or growth is not expected.

Is it too early to worry?

Irina Dobrokhotova, Chairman of the Board of Directors of the BEST-Novostroy company, believes that today the rental business is low-profitable: rates are not growing, and we can hardly expect a sharp increase in rates even with the start of the business season, since the solvency of the population is not increasing. At the same time, prices on the secondary market are relatively stable (although the urgent sale of housing with not the highest liquidity will still require a discount of about 10-15%).

The increased taxation will most likely not affect the mass segment rental apartment market for now. At the moment, the tax rate is 0.1% for apartments with a cadastral value of less than 10 million rubles, and the rate is 0.15% for objects up to 50 million rubles. – this group will probably include the majority of rental apartments in the capital. There is also a tax deduction of 20 sq. m. That is, today for a typical one-room apartment in the Central Administrative District with an area of ​​32 square meters. m and cadastral value of 9.4 million rubles. the tax will be about 3,500 rubles. per year.

Now, in a low market, owners are unlikely to begin raising rental rates.

But the tax rate, as we know, will increase gradually, and only by 2020 will it increase to a level of at least 1% (maximum 3% for high-budget apartments and houses). Then everything will depend on the current economic situation. If the market rises at that time, taxes will likely be included in the rental price of the home.

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:

• residential building;
• 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, and individual housing construction are classified as residential buildings.

Note: for property that is part of the common property of an apartment building (stairwells, elevators, attics, roofs, basements, etc.) there is no need to pay tax.

Please note that, according to the amendments made to the Tax Code of the Russian Federation by Law No. 401-FZ of November 30, 2016, non-residential buildings (garden and country houses) are equal to residential ones 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 based on cadastral value) in the amount of 50 sq.m. tax-free area. To obtain it, you must contact the tax authority in person or submit an application through the “Personal Taxpayer Account”.

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 a new procedure for calculating 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 one).

The new calculation procedure will be introduced separately by each subject of the Russian Federation. Those entities that did not manage to approve the cadastral value of objects and publish the corresponding legal act before December 1, 2017, 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 for 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 tax, the cadastral value for the main types of objects can be reduced by a tax deduction:

The authorities of municipalities and cities of Moscow, St. Petersburg, and 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 a total area of ​​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 common 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

Tax rate	Object type
0,1%	Residential buildings (including unfinished ones) and residential premises (apartments, rooms)
	Unified real estate complexes, which include at least one residential premises (residential building)
	Garages and parking spaces
	Commercial buildings or structures whose area does not exceed 50 square meters. meters and which are located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction
2%	Administrative, business and shopping centers
	Non-residential premises that are used to accommodate offices, retail facilities, catering facilities and consumer services
	Objects whose cadastral value exceeds 300 million rubles
0,5%	Other objects

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 common joint property, the tax is calculated for each of the participants in joint ownership in equal shares.

Tax rate

Tax rates in each subject of the Russian Federation are different; you can find out their exact amount 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– a reduction factor, thanks to which the tax burden will gradually increase by 20% each year.

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 tax is calculated by the tax service, after which it sends a tax notice to their residence address, 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 real estate owners mistakenly believe that if they have not received a notice 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 a vehicle for which tax has not been assessed, the payment will be calculated for the year in which the specified report 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 within the prescribed period, 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 deadline for payment of property taxes was established for all regions of Russia - no later than December 1, 2018.

Please 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 a restriction 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 of State Services.
4. Through a data bank on the official website of bailiffs (only for debtors whose cases are in enforcement proceedings).

Almost all Russians are faced with the fact that apartment taxes have doubled. What is the reason for this and is it possible to return the amount payable to its previous value? How can you reduce or eliminate taxes and use legal methods to reduce the burden on your budget?

Why did the apartment tax increase?

The property tax on citizens was previously regulated by a separate federal law, but since 2015 it has been included in the Tax Code of Russia under Chapter 32. In accordance with the old law, property tax for citizens was levied on the basis of inventory value, but after changes and payment was made to the Tax Code of the Russian Federation, a transition period began, in which all regions of the country are obliged to gradually revaluate all real estate on their territory using the cadastral method, and the Federal Tax Service will collect tax based on the cadastral assessment.

Today, not all regions have switched to this method. The Federal Tax Service of Russia has published background information on the transition process on its website, you can view it. The table shows which regions of the country have switched to cadastral value and which have not yet. Some have completely transferred real estate to a new assessment for organizations, but not for citizens, and some have done the opposite.

Due to these transformations, property taxes for individuals are increasing. The inventory cost was determined by BTI technicians based on the material value of the object, in fact, the cost price, without taking into account economic benefits. It is 10-15 times lower than the market price. And the cadastral value, on the contrary, is as close as possible to the market value and may even be higher than it in rare cases (when prices on the real estate market fall).

Therefore, when a region transitions to a new system, you notice that the apartment tax has increased by 3 times, 4 times or more. But the law on increasing the property tax provides for a smoothing of this transition - Article 408 of the Tax Code of the Russian Federation in paragraph 8 provides for a mechanism by which the property tax increases smoothly.

The mechanism is to use reduction factors. In the first year you pay 20% of the total amount, in the second - 40%, in the third - 60%. Moreover, the calculation is made not from the tax base (cadastral value), but from the difference by which the property tax was raised, with the addition of the amount of tax according to the old method.

Example 1

Grigoriev Nikolai paid 1,000 rubles for the house. After the transition, the tax became equal to 3,000 rubles. The difference is 2,000 rubles. According to the formula, the amount of the previous tax is added to the difference, and then the result is multiplied by a reduction factor.

In the first year he will pay: (3,000 - 1,000) × 20% + 1,000 = 1,400 rubles.

In the second year he will pay: (3,000 - 1,000) × 40% + 1,000 = 1,800 rubles.

In the third year the following will be charged: (3,000 - 1,000) × 60% + 1,000 = 2,200 rubles.

And from the fourth year it is already necessary to pay a completely increased property tax - 3,000 rubles.

Important! According to clause 8.1 of Article 408 of the Tax Code of the Russian Federation, when calculating payments using the new method from the third year, the Federal Tax Service is obliged to compare the current tax with the tax of the previous year - if the increase is greater than by a factor of 1.1, then the tax of the previous year, increased by 1.1, is applied .

Example 2

For the third year of transition, Nikolay Grigoriev was accrued an amount of 2,200 rubles. Last year he paid 1,800 rubles. It is necessary to compare the amounts. We apply a coefficient of 1.1 to last year’s amount: 1,800 × 1.1 = 1,980 rubles. Since the hobby is greater than 1.1, then for the third year Grigoriev will pay not 2,200, but 1,980 rubles.

As a result, it is possible to understand how much the property tax has been increased only after a full calculation, taking into account all deductions, coefficients, local benefits and rates. But, of course, the key basis for the increase is the cadastral value. If your apartment according to the BTI cost 500,000 rubles, and after the cadastral valuation it costs 2,000,000 rubles, then when the apartment tax increases, you will not be able to reduce it to the previous value despite reducing factors and deductions.

Important!

If you are the recipient of a benefit under Article 407 of the Tax Code of the Russian Federation or under municipal legislation, you can be 100% exempt from real estate taxation if you apply for the benefit.

The form is located. This is the latest version approved by the Federal Tax Service of Russia.

What to do if a very large property tax comes in?

If you have received a large apartment tax, you can take the following actions:

1. Contact the inspector who generated and sent you the notification - his name and work phone number will be indicated in the letter; inquire about the reasons for accruing such a large personal property tax to you - perhaps an error has occurred;
2. If there is no error, then you need to contact Rosreestr - you can first log on to the site and make a request to receive background information about your property;
3. You can also request information on the website about how the cadastral value of your property was determined.
4. If you think that when determining the value, the engineer was guided by incorrect data, made a mistake, or at the time of determining the cadastral price the market value was lower, you have the right to file an application to challenge the assessment results - to a special commission of Rosreestr or directly to the court.

If you do not want to go the challenging route, you can use the following methods:

• register an apartment for a beneficiary - a pensioner, disabled person, veteran, etc.;
• divide the apartment into shares and gift them to close relatives, for example, children and spouse, then everyone will receive a deduction of 10 sq.m. and the tax will be significantly less.

How to view information about your territory's benefits:

1. Open the Federal Tax Service website.
   
2. Scroll down to the tabs on the home page. Here click on the tab on the left - “Taxation in the Russian Federation”.
   
3. In the pop-up window, go to the line for current taxes and fees.
   
4. A map of all taxes, fees and contributions will open. Scroll down and select property tax for individuals from local fiscal payments.