Property tax for individuals. How to calculate property tax for individuals based on cadastral value
Currently, the procedure for calculating and paying property taxes on individuals is regulated by the provisions of the Law of the Russian Federation dated December 9, 1991 No. 2003-1 “On taxes on property of individuals.” From January 1, 2015, this law will no longer be in force, and the tax will be calculated according to the rules of Chapter 32 of the Tax Code of the Russian Federation, which was introduced into the Tax Code by Federal Law dated October 4, 2014 No. 284-FZ. Let's look at how the new rules differ from the current ones.
What property is taxed?
All property that is taxed now will be taxed under the new rules. In particular, you will have to pay tax for a residential building, residential premises (apartment, room), garage, other buildings, structures, structures, premises owned by an individual (Article 400, paragraph 1 of Article 401 of the Tax Code of the Russian Federation). For tax purposes, a dacha refers to residential buildings (clause 2 of article 401 of the Tax Code of the Russian Federation).
New objects of taxation also appeared. The tax will have to be paid for a parking space, an unfinished construction project and a single real estate complex (a set of buildings and structures designated in Article 133.1 of the Civil Code of the Russian Federation).
How is tax calculated?
Just as now, tax will need to be paid on the basis of a tax notice sent by the tax authority. The tax payment deadline is no later than October 1 of the year following the year for which the tax was calculated (Article 409 of the Tax Code of the Russian Federation).
But the rules for calculating tax have changed.
Currently, the tax is calculated based on the inventory value of the property. The new rules provide two options for calculating tax: based on the cadastral value and based on the inventory value.
The cadastral value is applied if a subject of the Russian Federation decides to switch to this method of tax calculation. A subject of the Russian Federation can make this decision only after it has approved, in accordance with the established procedure, the results of determining the cadastral value of real estate objects (clause 1 of Article 402 of the Tax Code of the Russian Federation). If the decision to switch to calculating tax based on cadastral value has not been made, the tax is calculated based on the inventory value (clause 2 of Article 402 of the Tax Code of the Russian Federation).
The date of transition to tax calculation based on the cadastral value must be determined by the constituent entity of the Russian Federation before January 1, 2020 (clause 1 of Article 402 of the Tax Code of the Russian Federation). From January 1, 2020, the tax base is not determined based on the inventory value (clause 3 of article 5 of the Federal Law of October 4, 2014 No. 284-FZ).
Calculation based on cadastral value
When calculating tax based on cadastral value, the cadastral value of the object indicated in the state real estate cadastre as of January 1 of the year that is the tax period is taken into account (clause 1 of Article 403 of the Tax Code of the Russian Federation).
It is reduced by the following tax deductions:
- for an apartment - for the cost of 20 sq. m of its total area;
- per room - for the cost of 10 sq. m of its area;
- for a residential building - for a cost of 50 sq. m of its total area;
- for a single real estate complex, which includes at least one residential premises (residential building), - by 1 million rubles. (Article 403 of the Tax Code of the Russian Federation).
For example, if a citizen is the owner of an apartment with an area of 78 square meters. m, apartments with an area of 50 sq. m and a country house with an area of 120 sq. m, he will pay tax on 58 sq. m of area of the first apartment, 30 sq. m of area of the second apartment and 70 sq. m of area of the country house.
Local authorities are given the right to increase the amount of tax deductions (clause 7 of Article 403 of the Tax Code of the Russian Federation).
Tax rates are set within:
- 0.1% in relation to residential buildings, residential premises, garages and parking spaces, unfinished residential buildings, outbuildings or structures, the area of each of which does not exceed 50 square meters. m and which are located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction, unified real estate complexes that include at least one residential premises (residential building);
- 2% in relation to shopping (office) centers and other similar property listed in Art. 378.2 of the Tax Code of the Russian Federation or having a cadastral value of more than 300 million rubles;
- 0.5% for other taxable items.
Local authorities have the right to reduce it to zero or increase it, but not more than three times (Clause 3 of Article 406 of the Tax Code of the Russian Federation).
Calculation based on inventory value
When calculating tax based on the inventory value, the calculation, just as now, takes into account the inventory value calculated taking into account the deflator coefficient on the basis of the latest data on the inventory value submitted in the prescribed manner to the tax authorities before March 1, 2013 (Art. 404 of the Tax Code of the Russian Federation). Tax rates are set at the same amount as in the Law of the Russian Federation dated December 9, 1991 No. 2003-1. That is, the tax in this case is calculated according to the same rules as now.
Tax benefits
All current benefits remain in place. In addition, benefits have been added for the following persons:
- having the right to receive social support in accordance with the Federal Law of January 10, 2002 No. 2-FZ “On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site” (subclause 6, clause 1, article 407 of the Tax Code of the Russian Federation);
- 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 (subclause 12, clause 1, article 407 of the Tax Code of the Russian Federation).
But the procedure for applying benefits has changed. Now beneficiaries do not pay tax at all. Starting next year, they may not pay tax only in relation to:
- apartments or rooms;
- residential building;
- garage or parking space;
- premises specified in subparagraph. 14. clause 1 art. 407 of the Tax Code of the Russian Federation (creative workshops, studios, etc.);
- utility buildings or structures with an area of no more than 50 square meters. m specified in subparagraph. 15. clause 1 art. 407 of the Tax Code of the Russian Federation).
At the same time, the benefit can be applied only to one object of each type at the taxpayer’s choice, regardless of the number of grounds for applying tax benefits (clause 3 of Article 407 of the Tax Code of the Russian Federation).
For example, a pensioner - a disabled person of group II is the owner of an apartment, room, cottage, garage and parking space. He is a beneficiary on two grounds - sub. 2 clause 1 (as a disabled person) and sub. 10 p. 1 art. 407 of the Tax Code of the Russian Federation (as a pensioner).
A garage and a parking space belong to the same type of taxable object, an apartment and a room are also one type.
Let's say a pensioner decides to apply the benefit to a garage, apartment and country house. He will have to pay tax for the room and parking space.
Notification of the selection of objects for the benefit must be submitted to the tax authority of your choice before November 1 of the year from which the tax benefit is applied. If you do not submit a notification, the benefit will be provided in respect of one object of each type with the maximum calculated amount of tax (clause 7 of Article 407 of the Tax Code of the Russian Federation).
Property tax is measured in monetary terms and is assessed for the use by individuals of the property of other persons or business entities. It is a direct way for the state tax service to receive a certain percentage from the owners of all categories of property.
Who is the payer
The fee payers are the owners of the specific property for which the occupancy fee must be paid. The main criterion when determining an object, the use of which requires payment of a fee, is the fact of the existence of certain ownership rights to it.
Taxable objects
Calculation of property tax for individuals is carried out on taxable objects, which, according to current legislation, are considered:
- residential premises, presented in the form of an apartment or a separate room;
- residential buildings, which contain elements of residential premises;
- vehicle parking place or garage;
- construction complexes of real estate structures;
- construction projects in unfinished status;
- buildings without intended purpose;
- premises that have no intended purpose;
- residential houses located on plots of land classified as intended for personal farming.
If objects for which, according to regulations, duty payment is required throughout the year, are not used for any purpose, then this fact is not a basis for non-payment of due payments.
Property that is part of common ownership is not taxed.
Privileges
The legislation provides benefits for citizens residing and registered in the country, on the basis of which they are exempt from paying duties in full or in part. Such benefits are enjoyed by citizens of the state who took part in measures to preserve the integrity of the state border, as well as disabled people who were injured in the process of fulfilling military obligations.
Owners of premises, owners of buildings and structures are completely exempt from paying the duty, provided that they belong to the category of pensioners or military personnel while fulfilling military obligations.
Decisions to reduce interest rates, as well as the introduction of additional benefits, are made by state authorities and local governments.
It should be noted that in urban-type settlements and villages a restriction on the provision of benefits is applied, since in these areas a truncated method for calculating the amount of the duty is already used.
Individual fee payers, after reviewing the documentation package by municipal authorities, may be granted individual benefits.
Determination of tax value
It is convenient to calculate property tax based on inventory value. The basis for calculating the duty is the tax base, which is formed in the form of the total cost of the inventory type of object at the end of the beginning of the month of each year. It is determined by summing up the value of the constituent elements of property recognized as an object of taxation. The indicator is determined taking into account the requirements of the region where the object is located and where the rate for calculations is set.
The calculation of the cost of the inventory type is carried out taking into account wear and tear and the dynamics of changes in prices for building materials from which the property is made.
How to calculate the inventory value of an object
The value is determined based on the criteria of cost related to the restoration category in relation to the object. Physical wear and tear is taken into account according to the time of use.
All indicators must be correct at the time the assessment is determined.
Data for determining replacement cost are located in special collections of aggregated value indicators. It must be calculated taking into account current indices and coefficients in force at the time of the calculation, which are approved by the executive authorities of the constituent entities of the Russian Federation.
In some regions, municipal authorities classify duty recalculation coefficients according to the type of use of the property and its components on the principle of “residential and non-residential”. In such a situation, the total cost of the inventory type must be determined separately for each element with the subsequent summation of the values.
In a situation where tax rates are established without taking into account the property criterion, the total cost of inventory can be determined for the object as a whole.
It should be noted that regulatory documents provide for rates that cannot be exceeded as specified by the competent authorities.
Tax rates
Tax rates are determined at the legislative level through the approval of regulatory documentation. The size of the indicator is directly dependent on the inventory value of the property, obtained by summing the corresponding values of the constituent elements. When determining the coefficient, the competent authorities have the right to make adjustments to the resulting value of the tax amount, based on the characteristics of the object:
- appointment;
- price;
- location.
The legislation of the Russian Federation provides for restrictions on the indicator, depending on the value of the property, which can be found in the table.
At the legislative level, municipalities are allowed to review the differentiation of rates depending on the cost of inventory and other criteria.
When calculating the indicator regarding buildings, structures and premises that are owned on a shared basis by several individuals, the calculation, calculation and payment of tax is carried out based on the data of each owner, commensurate with his share of ownership in the common unit of property. In this case, the shared inventory value is determined by multiplying the indicator calculated per unit of property by the share of ownership as a percentage.
How is personal property tax calculated?
Calculation of property tax for individuals can be carried out according to two schemes, which depend on the type of property that may be located:
- in common ownership;
- in property that involves ownership of a certain part.
The formula for calculating property tax for individuals owning shared property consists of the product of the following indicators:
- the cost of the property from an inventory perspective at the beginning of the calendar year;
- applicable tax rate;
- ownership share.
It should be noted that in such a situation, each owner bears equal responsibility to the state for the fulfillment of tax obligations. For this reason, each entity reports on part of its ownership and pays a fee for it independently, without taking into account the data of co-owners.
When calculating an indicator characteristic of common property, the tax is calculated based on the product of the values:
- inventory value of property at the beginning of the year;
- tax rate;
- number of owners.
Example of calculating property tax for individuals
For example, consider the calculation of the tax payable for ownership one-room apartment with an area of 35 square meters. The apartment is in use by one owner, who no longer owns the property.
The cadastral value of the property is 180,000 rubles. The tax is calculated by taking into account the difference in housing area and the tax deduction of 20 square meters. The resulting 15 square meters have a value corresponding to the product of the cadastral value and the remaining area, which corresponds to 2,700,000 rubles.
By applying a rate of 0.1 percent in accordance with regulations, the tax amount will correspond to 2700 rubles every year until a rate change is provided.
Calculation of property tax based on cadastral value
To calculate property tax based on cadastral value, you need to know this value, which is revised every five years. Determination of the value of the criterion is carried out by independent appraisers in the process of implementing the state assessment program. This information is contained in the state real estate cadastre. Currently, state executive authorities are seeking to equate the value of the value with market indicators.
When calculating the property tax on real estate, it is necessary to multiply the cadastral value of the object (based on the price per square meter) by the value of the area subject to taxation. By multiplying the value by the tax coefficient, you get the amount due for payment based on the special details of the tax service. This value corresponds to the difference in the total area of the object in question and the tax deduction.
Submitting information to the tax service and payment procedure
The calculation and accrual of duties is based on the results of property ownership for the year, expressed in calendar terms. In this area, there are no reporting periods typical for other types of taxes.
Tax calculations are carried out by tax authorities based on the data provided by the taxpayer. This takes into account:
- state registration of rights to real estate property;
- completed transactions for the calendar year;
- carried out work on technical inventory.
All necessary information to determine the amount of tax must be submitted to the tax service before the first of March. Payment must be made to the current account of the local budget at the place of registration of the taxable object. Notifications of the amount due for payment are carried out by the tax authorities in accordance with the Tax Code of the Russian Federation.
Payment must be made by taxpayers before the first of November of the year following the billing period.
In case of ownership of new buildings, premises and structures, the tax must be paid at the beginning of the year, following the calendar year in which the construction and construction work was carried out.
When registering an inheritance, the fee is paid at the time of taking possession of the inheritance.
If during the calendar year the taxable object was destroyed or destroyed for various reasons, then payment of the duty stops from the moment of the event on a monthly basis. The fact of the incident must be documented and the tax service must be notified.
When conducting real estate transactions in the field of purchase/sale, as a result of which ownership rights are transferred from one owner to another, during the calendar year the tax is accrued to the original owner before the beginning of the month of the transaction. The new owner of the property pays the fee from the month of taking possession of the property.
For any person living in the country and having any property, represented in the form of real estate or movable property, it is important to be able to independently determine the amount of tax payable in order to competently plan their budget, distributing the receipt of financial resources in a timely manner.
The editors of RBC Real Estate have compiled instructions on how to calculate the new property tax, 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. The land tax remains the same.
The Department of 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 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 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 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 in 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 the inventory value of new buildings today is as close as possible to the market value, therefore the tax increase there will be minimal.
Calculation of the tax amount based on the cadastral value for different types of apartments in Moscow
| address | house type | area, sq. m | cadastral value, million rubles. | APPROXIMATE MARKET VALUE, RUB MILLION. | DIFFERENCE BETWEEN MARKET AND CADASTRAL VALUE, % |
TAX RATE, % |
TAX AMOUNT INCLUDING TAX DEDUCTION (20 sq. m), RUB. |
|---|---|---|---|---|---|---|---|
| Leninsky Ave., no. 67 |
Stalinist | 56 | 9,4 | 14,7 | 36% | 0,10 | 6 031 |
| st. Tverskaya, 15 | Stalinist | 88 | 19,8 | 28,9 | 31% | 0,15 | 22 927 |
| st. Bolshaya Gruzinskaya, 37 | monolith | 123 | 35,9 | 77,4 | 54% | 0,20 | 60 154 |
| st. Ostozhenka, 25 |
modern brick | 206,2 | 62,7 | 206,2 | 70% | 0,30 | 171 000 |
| Molochny Lane, building 1 |
modern brick | 277 | 86,6 | 806,5 | 89% | 0,30 | 241 042 |
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 for State Registration, Cadastre and Cartography or the Office of the Federal Service for State Registration, Cadastre and Cartography for a constituent entity of the Russian Federation.
Grounds for revising the cadastral valuation results: 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?
Few will pay the highest rate of 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.
The Contact Real Estate company has calculated the cost of one of the most expensive properties in Moscow - apartments in the elite residential complex "Negotsiant". Based on the total cost of an apartment in a mansion at $35 million (Central Bank exchange rate of 39.6 rubles), the cost of the apartments will be 1 billion 386 million rubles. Since the apartments belong to the non-residential property, a tax deduction (from 20 sq. m) is not provided for non-residential real estate. 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. For example, we took one-room apartments with an area of 38 square meters. 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, 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 data from irn.ru).
How does distance from the center affect tax?
|
Territorial zones |
Solyanka - Nikoloyamskaya street - Andronevskaya square - Enthusiasts Highway | Vozdvizhenka - New Arbat - Kutuzovsky Prospekt - Mozhaiskoe Highway | ||||||
|---|---|---|---|---|---|---|---|---|
| Taxable base, million rubles. | Tax rate | Tax amount, rub. | Average cadastral value, thousand rubles. for 1 sq. m. | Taxable base | Tax rate | Tax amount, rub. | ||
| K - BK | 340,5 | 6,129 | 0,15 | 9193 | 357,6 | 6,437 | 0,15 | 9655 |
| BC - SK | 244,8 | 4,406 | 0,1 | 4404 | 357,6 | 6,437 | 0,15 | 9655 |
| SK - TTK | 197,4 | 3,553 | 0,1 | 3553 | 258,6 | 4,655 | 0,1 | 4655 |
| TTK - MKAD | 153 | 2,754 | 0,1 | 2754 | 189,4 | 3,409 | 0,1 | 3409 |
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
|
DISTRICT |
TAXABLE BASE (18 SQ. M) |
TAX RATE |
TAX AMOUNT |
|
|---|---|---|---|---|
|
139.5 thousand rubles. |
RUB 2.511 million |
|||
|
149.4 thousand rubles. |
RUB 2.689 million |
|||
|
154.8 thousand rubles. |
RUB 2.786 million |
|||
|
157.5 thousand rubles. |
RUB 2.835 million |
|||
|
166.5 thousand rubles. |
RUB 2.997 million |
|||
|
173.7 thousand rubles. |
RUB 3.127 million |
|||
|
192.6 thousand rubles. |
RUB 3.467 million |
|||
|
199.17 thousand rubles. |
RUB 3.585 million |
|||
|
270 thousand rubles. |
RUB 4.86 million |
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
|
DISTRICT |
AVERAGE CADASTRAL VALUE OF SQ. M |
TAXABLE BASE (35 SQ. M) |
TAX RATE |
TAX AMOUNT |
|---|---|---|---|---|
|
139.5 thousand rubles. |
RUB 4.883 million |
|||
|
149.4 thousand rubles. |
RUB 5.229 million |
|||
|
154.8 thousand rubles. |
RUB 5.418 million |
|||
|
157.5 thousand rubles. |
RUB 5.513 million |
|||
|
166.5 thousand rubles. |
RUB 5.828 million |
|||
|
173.7 thousand rubles. |
RUB 6.08 million |
|||
|
192.6 thousand rubles. |
RUB 6.741 million |
|||
|
199.17 thousand rubles. |
RUB 6.971 million |
|||
|
270 thousand rubles. |
RUB 9.45 million |
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 at the maximum rates - 0.2%, 0.3% and 2%.
Calculation of the tax amount for an apartment of 80 square meters. m by district
|
DISTRICT |
AVERAGE CADASTRAL VALUE OF SQ. M |
TAXABLE BASE (60 SQ. M) |
TAX RATE |
TAX AMOUNT |
|---|---|---|---|---|
|
139.5 thousand rubles. |
RUB 8.37 million |
|||
|
149.4 thousand rubles. |
RUB 8.964 million |
|||
|
154.8 thousand rubles. |
RUB 9.288 million |
|||
|
157.5 thousand rubles. |
RUB 9.45 million |
|||
|
166.5 thousand rubles. |
9.99 million rub. |
|||
|
173.7 thousand rubles. |
RUB 10.422 million |
|||
|
192.6 thousand rubles. |
RUB 11.556 million |
|||
|
199.17 thousand rubles. |
RUB 11.95 million |
|||
|
270 thousand rubles. |
16.2 million rubles. |
Calculation of the tax amount for an apartment of 120 square meters. m by district
|
DISTRICT |
AVERAGE CADASTRAL VALUE OF SQ. M |
TAXABLE BASE (100 SQ. M) |
TAX RATE |
TAX AMOUNT |
|---|---|---|---|---|
|
139.5 thousand rubles. |
RUB 13.95 million |
|||
|
149.4 thousand rubles. |
RUB 14.94 million |
|||
|
154.8 thousand rubles. |
RUB 15.48 million |
|||
|
157.5 thousand rubles. |
RUB 15.75 million |
|||
|
166.5 thousand rubles. |
RUB 16.65 million |
|||
|
173.7 thousand rubles. |
RUB 17.37 million |
|||
|
192.6 thousand rubles. |
19.26 million rubles. |
|||
|
199.17 thousand rubles. |
RUB 19.92 million |
|||
|
270 thousand rubles. |
27 million rub. |
Who will receive benefits?
The following categories of taxpayers are entitled to tax benefits:
- 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;
- Disabled people of I and II disability groups;
- 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;
- Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
- Disabled since childhood;
- Persons of the civilian staff 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;
- Persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991. 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";
- 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;
- 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;
- Family members of military personnel who have lost their breadwinner;
- Citizens discharged from military service or called up for military training who performed international duty in Afghanistan and other countries where hostilities took place;
- 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;
- Parents and spouses of military personnel and government employees killed in the line of duty;
- 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;
- 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
Payment of property tax for individuals has been introduced in all municipalities of the Russian Federation. At the same time, in each subject of the federation, the tax is introduced by a separate law, which is adopted by representatives of the administration of the corresponding city or town, taking into account the provisions of the Tax Code of the Russian Federation.
For example, a municipality can set a tax rate that is valid only in its region, or differentiated rates by type of property. The main thing is that the elements of taxation fit into the values established by the Tax Code. This type of tax is called regional.
The procedure for taxation of property tax on individuals is regulated by Chapter 32 of the Tax Code of the Russian Federation.
Taxpayers
Current legislation includes individuals who are not engaged in entrepreneurial activities, as well as individual entrepreneurs, as tax payers. In order to be included in the category of property tax payers, these persons must meet the following criteria:
Be the owner of property that is subject to taxation;
Receive a notification from the tax authority to pay tax in respect of this property.
Object of taxation
The Tax Code includes various residential and non-residential real estate objects as objects of taxation:
1. residential buildings;
2. residential premises (apartments and rooms);
3. garages, parking spaces;
4. unified real estate complexes;
5. objects of unfinished construction;
6. other buildings, structures, structures and premises.
For owners of dacha and garden plots, as well as land plots intended for individual housing construction, it should be noted that residential buildings located on these plots are treated as residential buildings for property tax purposes.
In this case, premises that are part of the common property of an apartment building are not recognized as an object of taxation.
As follows from the above provisions, the Tax Code does not classify all types of property as objects of taxation, but only real estate, the main condition for recognizing it as an object of taxation is its location.
Such real estate must be located on the territory of municipalities of the Russian Federation and/or cities of federal significance - Moscow, St. Petersburg and Sevastopol, in other words, within the borders of the Russian Federation.
The tax base
The tax base is determined from the cadastral and inventory value of taxable objects.
Tax calculation based on the cadastral value is valid only in those regions in which this value is approved, and a single date has been established from which in the corresponding region the property tax base is determined from the cadastral value. The use of inventory value is carried out in those constituent entities of the Russian Federation where the above conditions have not yet been met.
The establishment of cadastral value is carried out by the authorized executive body of the relevant constituent entity of the Russian Federation in the following order:
No later than the first of January of the next year, a list of real estate objects is determined for which the cadastral value is established (and if the object was built during the year, then its value is formed on the date of acceptance for cadastral registration);
This list is sent electronically to the tax authority in the region;
The approved list is posted on the Internet (for example: on the website of the tax authority or Rosreestr).
Thus, owners of taxable objects can familiarize themselves with this list and determine the value at which their property will be taxed. In addition, the cadastral value can be found out free of charge in the offices of Rosreestr and the Cadastral Chamber, in Multifunctional Centers, as well as directly in the documents for the property.
As for the inventory value, individuals can check it at the BTI branch at their place of residence. To do this, you need to present a passport and documents confirming ownership of the property, write an application asking to provide information about its value and pay for these services.
Tax rates
The tax rate depends on how the tax base is determined: based on the cadastral or inventory value of the property.
For residential buildings (including unfinished ones) and residential premises, as well as for garages and parking spaces, the basic tax rate is 0.1% of the cadastral value. This value can be either increased or decreased by the municipality. In this case, the maximum can be increased by no more than 3 times.
For administrative, business and shopping centers, commercial real estate used for offices, retail premises, public catering and consumer services, as well as for expensive objects whose cadastral value exceeds 300,000,000 rubles, the tax rate is 2% of the cadastral value.
This value is the maximum permissible; it can only be lowered at the regional level, but cannot be increased.
For all other taxable real estate, the maximum rate is 0.5% of the cadastral value.
When using inventory value, the tax rate directly depends on the value of the property. In this case, the taxpayer’s share of ownership is taken into account. In addition, the inventory value is adjusted by the deflator coefficient, which is established by the Ministry of Economic Development every year.
The Tax Code establishes the following rates:
If the inventory value does not exceed 300,000 rubles, the tax rate should not exceed 0.1%;
If the value of the property is in the range from 300,000 to 500,000 rubles, then the rate can be set in the range from 0.1% to 0.3%;
For real estate worth more than 500,000 rubles, the tax rate ranges from 0.3% to 2%.
Accordingly, the executive body of a constituent entity of the Russian Federation sets rates for a certain region, focusing on the above restrictions.
If your own rates are not established at the regional level, then for property whose inventory value, adjusted for the deflator coefficient, does not exceed 500,000 rubles, the default rate will be 0.1%. For other real estate objects it will be set at 0.3%.
Separate elements of taxation
The tax period for personal property tax is the calendar year, that is, the period from January 1 to December 31 based on 12 consecutive months.
The amount of property tax for individuals is calculated by tax officials. They then mail the taxpayer a payment notice.
Quite often in practice, information about real estate purchased by citizens is received by the tax authority late. In this regard, individuals are obliged to inform the tax office about the existence of ownership rights to taxable objects.
This does not need to be done every year, but only if during the entire period of ownership of the property the tax authorities have never sent a notice to pay the tax. This means that they do not have information about the property owned by the citizen and they need to be notified about it once with the presentation of documents confirming ownership.
ImportantKeep in mind that tax can be presented for payment for no more than three years preceding the year the notification was sent. Therefore, if employees of the Federal Tax Service include in the notification the amount of tax for earlier periods, then the citizen has every right not to pay it.
In accordance with current legislation, tax is paid once a year, no later than October 1 of the year following the expired tax period. Advance payments for property tax for individuals are not provided.
Please note Special attention that tax reporting for this tax is not provided. This means that a tax return does not have to be filed, the amount of tax is paid only on the basis of a notification from the tax authority.
TAX CALCULATION
As a general rule, the tax amount is equal to the product of the tax base and the tax rate. Thus, you first need to calculate the tax base.
As mentioned above, the tax base is determined based on the cadastral or inventory value of the property.
Calculation of tax based on the cadastral value of property
The cadastral value is individual for each property.
The Tax Code provides for deductions in relation to certain types of property, namely the following indicators are deducted from the tax base:
For an apartment - cadastral value of 20 sq.m.;
For a room - cadastral value of 10 sq.m.;
For a house - cadastral value 50 sq.m.;
For a single real estate complex - 1,000,000 rubles.
Let's consider the calculation of the tax base using the following example.
The cadastral value of an apartment for the corresponding year is set at 4,500,000 rubles, and the cadastral value of one square meter is 90,000 rubles.
The tax deduction will be calculated using the formula:
The amount of deduction for an apartment established by the Tax Code of the Russian Federation x cadastral value of 1 sq.m.
In this case, the deduction will be:
20 sq.m. x 90,000 rubles = 1,800,000 rubles.
Accordingly, the tax base, taking into account the deduction, will be:
4,500,000 rubles - 1,800,000 rubles = 2,700,000 rubles (cadastral value of the apartment minus deduction).
Within the relevant region, the deduction can be set in any amount. If it turns out that the deduction is equal to or exceeds the cadastral value of the property, then the tax base will be zero.
Knowing the tax base, you cancalculate the amount tax
Since in the example under consideration the object of taxation is residential premises, let us assume that at the regional level a rate of 0.1% is established, provided for by the Tax Code of the Russian Federation for such property. Then the tax amount will be:
2,700,000 rubles x 0.1% = 2,700 rubles.
Calculation of tax based on the inventory value of property
When calculating the tax, the individual value of the property, established by the BTI authorities, is taken into account. There are no deductions from the cost in this case. The tax is calculated using the formula:
Tax = Inventory value of the object x Deflator coefficient x Citizen's share in ownership x Tax rate.
It is important to keep in mind that if ownership of real estate arose during the year, then the tax is not paid for the entire year, but only for the period of ownership.
For this purpose, a coefficient is used, which is calculated as a result of dividing the number of full months of property ownership by the number of calendar months in a year. A period is considered a full month provided that ownership arose before the 15th day inclusive.
Let's look at the procedure for calculating the coefficient using an example.
A citizen purchased a residential building on February 20 and sold it on September 29 of the same year. Accordingly, home ownership lasted seven full months (March, April, May, June, July, August, September). Thus, the coefficient is 0.59 (7 months of ownership / 12 months of the year).
Tax benefits
A closed list of categories of individuals who are provided with benefits for paying property taxes is established by Article 407 of the Tax Code of the Russian Federation. These are disabled people of groups I and II, disabled children, pensioners, veterans, heroes of the Soviet Union, heroes of the Russian Federation and some other categories of citizens.
It is important to consider that if an individual entitled to a benefit owns several properties of the same type, then the benefit is provided only in respect of one of them at the taxpayer’s choice. For example: a pensioner owns two apartments and three garages. Then he is entitled to a tax benefit for one apartment and one garage, and the rest of the property is taxed in the general manner.
Perhaps one of the most high-profile changes made to the Tax Code of the Russian Federation recently is the introduction of Chapter 32 “Property Tax for Individuals” (), which is intended to replace the Law of the Russian Federation of December 9, 1991 No. 2003-I " " (hereinafter – Law No. 2003-I). The innovations will come into force on January 1, 2015. Let's figure out how these amendments will affect the procedure for calculating tax and what benefits are provided by law.
Object of taxation
OUR HELP
A single real estate complex is a set of buildings, structures and other things united by a single purpose, inextricably linked physically or technologically, including linear objects (railroads, power lines, pipelines), or located on the same land plot, if in the unified state register of rights to real estate registered ownership of the set of specified objects as a whole as one immovable thing (). A single real estate complex can include, for example, a recreation center, a hotel, a gas station.
According to the rules in force today, tax is paid on a residential building, apartment, room, cottage, garage and other building, premises and structures owned by the taxpayer (). From the beginning of 2015, in addition to the specified objects, owned parking spaces, a single real estate complex and an unfinished construction project will be taxed (clauses 3-5 of Article 401 of the Tax Code of the Russian Federation). As for dachas, they, as in the current one, will not be directly named in the list of objects subject to taxation. However, the legislator provided that the tax will be levied on a residential building that is located on a land plot intended for personal subsidiary farming, dacha farming, vegetable gardening, horticulture and individual housing construction (clause 2 of Article 401 of the Tax Code of the Russian Federation).
The tax base
Today, the tax base for calculating the tax is the inventory value of the property, but from January 1, 2015, the tax will be calculated on the basis of the cadastral value of the property (clause 1 of Article 402 of the Tax Code of the Russian Federation). State cadastral valuation is carried out by decision of the executive body of the subject and no more often than once every three years. For Moscow, St. Petersburg and Sevastopol, the maximum frequency of assessment has been reduced to two years (Article 24.12 Chapter III.1 of Federal Law No. 135-FZ of July 29, 1998, hereinafter referred to as Law No. 135-FZ). Accordingly, the size of the tax base for property tax cannot change more often.
You can find out the cadastral value of your property from the Public Cadastral Map (working in test mode). If the necessary information is not available on this resource, you can send an electronic request to the department to obtain information from the state real estate cadastre. The answer should be sent within five working days (; hereinafter referred to as the Procedure). In this case, the applicant can choose the form of the response independently - either by e-mail (for this you must specify an e-mail address), or on paper (sent by mail to the specified postal address, or sent to any territorial office of the Russian Post on demand) (). In the first case, the state duty for the service will be 150 rubles, in the second – 400 rubles. (a scanned copy of the payment slip must be attached to the request).
USEFUL TOOLS
If a taxpayer believes that the cadastral value of his property differs significantly from the market value, he has the right to appeal the results of the cadastral valuation. You can contact the court or the commission for resolving disputes about the results of determining the cadastral value at the territorial administration of Rosreestr. Individuals, unlike entrepreneurs, do not have to apply to the commission, but directly submit an application to the court ().
OPINION
“It is quite difficult to predict the tendency for individuals to challenge the cadastral value. After all, the amount of the tax should be so significant that in order to challenge the procedure for its calculation, a citizen will be ready to go to court, waste time and incur expenses on representatives, as well as on court-appointed appraisal examinations. Such expenses , perhaps, will significantly exceed the amount of property tax payable for individuals and will be able to justify themselves only in the long term.”
To contact the commission, you need to submit an application to challenge the cadastral value and the following documents ():
- cadastral certificate about the value of the property;
- a notarized copy of the title or title document for the property (for example, a certificate of ownership);
- documents confirming the unreliability of information about the property used in determining its cadastral value - if the cadastral value is disputed on this basis (for example, the appraiser based on the wrong footage of the apartment, which can be confirmed by the registration certificate of the premises);
- a report from an independent appraiser drawn up on paper and in the form of an electronic document - if the cadastral value is disputed on the basis of inconsistency with its market value;
- a positive expert opinion on the assessment carried out by an independent appraiser (on paper and in the form of an electronic document), prepared by an expert or experts of a self-regulatory organization of appraisers.
OPINION
Yuri Efremov, lawyer at the law firm Khrenov and Partners:
"Considering the systematic increase in the tax burden, we can assume that a gross burden is not expected either on the commissions at the departments of Rosreestr or on the courts. There may be a slight increase in the number of real estate transactions when owners will transfer their property to persons entitled to benefits. Taking into account Please note that recently, fictitious registration of real estate for pensioners, disabled people, retired military personnel and other persons named in Article 407 of the Tax Code of the Russian Federation and entitled to tax benefits is increasingly being carried out, it can be assumed that legal proceedings will most likely concern the incorrectness of the definition. the cadastral value of real estate and the calculation and payment of taxes to the budget, and the establishment of property rights, since pensioners and disabled people will actually be the owners of property that does not belong to them, and will be forced to pay high taxes.”
If the property is new and does not have a cadastral value, then to obtain it you need to contact the territorial BTI with an application to call a technical specialist. Along with the application, you must provide the owner's passport and title documents for the property. The specialist will draw up technical and cadastral plans. The result of the assessment will be recorded in the assessment report, and the property owner may ask for an extract from this report.
Information about the cadastral value of an object may be required not only to verify the correctness of property tax calculations, but also in the case of encumbering real estate with a pledge, when dividing an inheritance and calculating personal income tax when donating property.
Tax period and tax payment deadlines
As before, the tax will need to be paid once a year until October 1 of the year following the reporting year. Tax authorities have the right to send a notice of payment of tax calculated for no more than three previous years. Moreover, if the notification indicates more tax periods, then the taxpayer may not pay tax for them (clauses 1-4 of Article 409 of the Tax Code of the Russian Federation). If the tax payment deadline has already approached, and the notification has not been received, then you can find out the amount of tax and make its payment in the “Personal Account of the Taxpayer” on the website of the Federal Tax Service of Russia.
Tax rate
OUR HELP
There are several types of territorial zones. These include: residential, public and business, industrial zones, zones of engineering and transport infrastructure, zones of agricultural use, recreational zones, zones of specially protected territories, special purpose zones, zones of military installations and others ().
Some of them, in turn, may include smaller zones. So, for example, residential zones may include: development zones with individual residential buildings, development zones with low-rise residential buildings, development zones with mid-rise residential buildings, development zones with multi-storey residential buildings, residential development zones of other types ().
The law establishes three basic tax rates:
- 0.1% of the cadastral value of residential buildings and premises, unfinished residential buildings, unified real estate complexes that include at least one residential premises (residential building), garages and parking spaces, utility buildings or structures with an area of no more than 50 square meters . m, located on land plots of personal subsidiary plots, dacha farming, vegetable gardening, horticulture or individual housing construction;
- 2% of the cadastral value of administrative, business and shopping centers and premises in them, non-residential premises for offices, retail facilities, public catering and consumer services, as well as for property whose cadastral value exceeds 300 million rubles;
- 0.5% of the cadastral value of other objects (clause 2 of Article 406 of the Tax Code of the Russian Federation).
However, each municipality has the right to independently establish differentiated tax rates depending on the cadastral value of the property, its type, location, as well as the type of territorial zones within the boundaries of which the property is located. At the same time, the rate can be reduced to zero, but increased only three times compared to the base rate (clause 3 of Article 406 of the Tax Code of the Russian Federation). You can find out the current rate on the official website of the municipality.
So, for example, in Moscow the following tax rates can be established (the draft Moscow Law “On the Property Tax for Individuals”, submitted to the Moscow City Duma on October 15, 2014):
Description |
|
|---|---|
For property whose cadastral value is less than or equal to 10 million rubles, as well as for garages and parking spaces |
|
For objects with a cadastral value of 10 million rubles. up to 20 million rubles. inclusive |
|
For property whose cadastral value will be in the range of 20 million rubles. up to 50 million rubles. inclusive |
|
For those real estate objects whose cadastral value exceeds 50 million rubles, but less than 300 million rubles. inclusive, as well as for unfinished residential buildings |
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For administrative, business and shopping centers and premises in them, non-residential premises for offices, retail facilities, public catering and consumer services, as well as for property whose cadastral value exceeds 300 million rubles. |
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Regarding other objects |
Tax benefits
IT IS IMPORTANT TO KNOW
In accordance with the Tax Code of the Russian Federation, tax must be paid at the location of the property itself (clause 2 of Article 409 of the Tax Code of the Russian Federation). This means that when calculating the tax, the rates established by the municipality in whose territory the property is located must be applied. In this case, the place of residence of the taxpayer himself does not matter.
The new law also provides for the use of various deductions, benefits and reduction factors. So, regardless of who is the owner of the property, 20 square meters are not subject to tax. m of the total area of the apartment, 10 sq. m from the area of the room and 50 sq. m from the area of the house (the number of owners does not matter) (clauses 3-5 of Article 403 of the Tax Code of the Russian Federation). As for a single real estate complex, a cash deduction is provided for it - taxpayers will be able to reduce the tax base by 1 million rubles. (Clause 6 of Article 403 of the Tax Code of the Russian Federation).
The categories of beneficiaries who are completely exempt from paying tax have not changed - they still include Heroes of the Soviet Union and the Russian Federation, disabled people, military personnel and members of their families, pensioners and others. But only one piece of property of each type is exempt from taxation, which is owned by the taxpayer and is not used in business activities (today the number of objects owned by one benefit recipient is not limited). In this case, the taxpayer himself will determine for which specific object the exemption will be used (clause 3 of Article 407 of the Tax Code of the Russian Federation). So, for example, if a pensioner owns a garage and two apartments, then only one apartment will be taxed.
Also, for the first four years of the new rules, legislators have provided for the use of reducing factors. Thus, to calculate the tax for 2015, the tax base will need to be multiplied by 0.2, for 2016 - by 0.4, for 2017 - by 0.6, and for 2018 - by 0.8 (clause 8 of Art. 408 Tax Code of the Russian Federation).
Different tax payment situations
The tax itself must be calculated by the tax authorities and sent ready notifications for its payment. But sometimes it happens that inspectors did not take into account any features - for example, benefits to which the taxpayer is entitled - so it would be useful to double-check their calculations.
We will calculate property tax for two situations: in case of shared ownership of property, as well as in the case of purchase/sale of property in the reporting year.
EXAMPLE 1
Yuri Efremov, lawyer at the law firm Khrenov and Partners.
In a metropolitan apartment with an area of 49 sq. m registered family of three: father (disabled group II, has a share of ownership of the apartment in the amount of 2/3), mother (not a pensioner, has a share of ownership of the apartment in the amount of 1/3), and an adult son (registered in the apartment, but does not have a share in the ownership of it). The cadastral value of the apartment is 7.5 million rubles, the inventory value is 250 thousand rubles.
Let's calculate property tax for 2014. Let us remind you that in this case the payment amount is also calculated from the inventory value
With the inventory value of the apartment being 250 thousand rubles. the tax rate will be 0.1% (clause 1 of article 1 of the Moscow Law of October 23, 2002 No. 47 " "; hereinafter referred to as Law No. 47).
The father, as a disabled person, has a benefit in the form of tax exemption. The son does not have ownership rights to the apartment, which means he does not pay taxes. The mother, who owns a 1/3 share in the ownership of the apartment, pays the tax calculated on the property she owns according to the following formula:
Tax amount = Inventory value of real estate x Share size x Tax rate ()
Substituting the data from the example, we get the tax amount:
250 thousand rubles. x 1/3 x 0.1% = 83.33 rub.
Consequently, the amount of property tax that the mother will have to pay for 2014 will be 83.33 rubles.
Let's see how the amount of tax calculated for 2015 changes.
The tax base will be calculated based on the cadastral value of the apartment. At the same time, regardless of the number of owners, a deduction is provided - 20 sq. m of the total area of the apartment are not subject to tax.
The tax is calculated according to the following formula (clause 8 of Article 408 of the Tax Code of the Russian Federation):
Tax amount = (Tax amount calculated based on the cadastral value, taking into account benefits - Tax amount calculated based on the inventory value) x Reduction factor + Tax amount calculated based on the inventory value
49 - 20 = 29 sq. m
RUB 7,500,000 / 49 sq. m = 153,061.22 rub.
3 To determine the tax base for property tax, you need to multiply the cost of 1 sq. m. m of apartment per taxable area:
29 sq. m x 153,061.22 rub. = 4,438,775.38 rub.
According to the conditions of the example, the father has a tax benefit in the form of an exemption (subclause 2, clause 1, article 407 of the Tax Code of the Russian Federation). The son does not have ownership rights to the apartment, and therefore does not pay tax.
4 To calculate the tax payable by the mother, you need to multiply the resulting tax base by the mother’s share in the ownership of the apartment (we get the tax base):
1/3 x 4,438,775.38 rubles = 1,479,591.79 rubles.
5
RUB 1,479,591.79 x 0.1% = 1479.59 rub.
6 Using the formula indicated above, we will calculate the tax for 2015, 2016 and 2017, since the Tax Code of the Russian Federation provides for different reduction factors for each year (clause 8 of Article 408 of the Tax Code of the Russian Federation).
For 2015:
(RUB 1,479.59 - RUB 83.33) x 0.2 + RUB 83.33 = 362.58 rub.
For 2016:
(RUB 1,479.59 - RUB 83.33) x 0.4 + RUB 83.33 = 641.83 rub.
For 2017:
(RUB 1,479.59 - RUB 83.33) x 0.6 + RUB 83.33 = 921.09 rub.
If a taxpayer acquired or sold property during the year, or his share of ownership of the property changed, then a special coefficient must be used when calculating the tax. It is calculated using the following formula (clauses 4-5 of Article 408 of the Tax Code of the Russian Federation):
Ratio = Number of months of property ownership / Total number of months in the reporting period
Moreover, if the purchase occurred before the 15th day of the month inclusive, and the sale occurred after the 15th day inclusive, then this month is taken into account. If, on the contrary, the property was acquired after the 15th or sold before the 15th, then this month is not taken into account when calculating the tax (clause 5 of Article 408 of the Tax Code of the Russian Federation).
EXAMPLE 2
On May 10, 2015, the taxpayer purchased an apartment in Moscow with an area of 70 square meters. m. The cadastral value of the apartment is 8.7 million rubles. Inventory cost – 300 thousand rubles. Let's calculate the tax for 2015.
The calculation uses the same formula as in example 1.
1 We calculate the area of the apartment on which the tax will be paid, applying a tax deduction (clause 3 of Article 403 of the Tax Code of the Russian Federation):
70 - 20 = 50 sq. m
2 We determine the cadastral value of 1 sq. m apartment:
RUB 8,700,000 / 70 sq. m = 124,285.71 rub.
3 Finding the tax base for tax calculation:
50 sq. m x RUB 124,285.71 = 6,214,285.50 rub.
4 We determine the inventory value of the apartment:
300,000 rub. x 0.1% = 300 rub.
5 We will calculate the tax amount based on the cadastral value.
RUB 6,214,285.50 x 0.1% = 6214.29 rub.
6 We determine the tax amount for 2015:
(6214.29 rub. - 300 rub.) x 0.2 + 300 rub. = 1482.86 rub.
7 We calculate the period for which the tax will be paid as the ratio of the number of months of property ownership to the total number of months of the reporting year (clauses 4-5 of Article 408 of the Tax Code of the Russian Federation):
8 months / 12 months = 0.67
RUB 1,482.86 x 0.67 = 993.52 rub.