Sending notifications on payment of property tax began in Russia individuals for 2015 according to the cadastral - close to the market - value. This was reported in the Federal Tax Service (FTS).

This year, not all owners of apartments, dachas, houses, garages, bathhouses and other buildings will receive payment cards printed according to the new rules, but only residents of 28 regions. The rest will introduce a new tax until 2020.

Yes, and in 28 regions they will begin to pay it in full gradually. For this, reduction factors extended over four years were introduced - 0.2, 0.4, 0.6 and 0.8.

In particular, the tax on an apartment of 35 sq. m with a cadastral value of 6.3 million rubles. will amount to 2.7 thousand rubles. But, according to the coefficients, this amount must be paid in full only in 2020. Until then, discounts apply. That is, for 2015 the tax will cost 780 rubles, for 2016 - 1260 rubles, for 2017 - 1740 rubles, for 2018 - 2220 rubles.

The Russians will start paying the full amount from 2020, when the reduction coefficients cease to operate. That is, for 2019 the amount will be 2,700 rubles. The calculations are conditional, since the cadastral value is a variable value, and until 2020, according to the law, it can be recalculated both downward and upward, depending on the economic situation. Municipalities can also change rates.

Cadastral value in the column " the tax base"will be indicated taking into account the size of the tax deduction established for all homeowners. For each apartment, this is a tax-free 20 sq. M, for houses - 50 m, for rooms in communal apartments - 10 m. With an apartment area of ​​​​54 sq. M, the tax will be be taxed only 34 sq. meters.

However, the deduction is only for one property. If a person has several apartments, he must choose one for deduction and report this to the tax service before November 1, 2016. If he does not do this, the Federal Tax Service will apply a deduction to one of them with maximum amount tax.

For housing in Moscow (house, apartment) up to 10 million rubles. a rate of 0.1% of the cadastral value was introduced. For apartments from 10 to 20 million rubles. - 0.15%. For expensive real estate, the cadastral value of which exceeds 300 million rubles, the tax will be calculated at a rate of 2%.

For 15 categories of citizens federal law benefits are provided. Fully exempt from paying property tax, but only one object of each type, pensioners, disabled people of groups I and II, disabled from childhood, Chernobyl victims, owners of creative workshops, as well as owners of buildings with an area of ​​\u200b\u200bno more than 50 square meters. m, located on lands for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction. The use of benefits is limited to one object of different types - only one apartment, one house, one cottage, one garage.

At the same time, despite the benefits and the gradual introduction of a tax calculated on the basis of the cadastral value, in the first year it will increase by 5-15% depending on the category of housing and tax rates in the regions. Russian newspaper" Professor, Dean of the Faculty "Taxes and Taxation" of the Financial University under the Government of the Russian Federation Vadim Zasko.

The president of the Guild of Real Estate Lawyers, lawyer Oleg Sukhov, does not agree with him. Using his personal example, he calculated that the tax on the cadastral value increased by 42 times.

Other experts advised challenging the cadastral value of real estate if it exceeds the market value. You can check whether an error has crept into the initial data by contacting the customer with a request to determine the cadastral value. In the Moscow region, this is the Ministry of the Interior. In the territorial departments of Rosreestr, this information will be specified for each region.

If an error is found, the property valuation indicators will be corrected free of charge and taxes will be recalculated: as part of the work of a special commission under Rosreestr or bypassing it. And if the initial data are confirmed, but there is confidence that the cadastral value exceeds the market value, you will have to go to court, which, of course, will require both time and money.

In the near future, citizens will begin to receive notifications with the calculation of property taxes for 2015. Such property, according to the Tax Code, includes a residential building, an apartment, a room, a garage, a single immovable complex (for example, a land plot with outbuildings and a residential building), other buildings and premises. “For the first time, the tax will be applied to parking lots and unfinished housing construction. Residential buildings on land, such as dachas, are now classified as residential buildings”, - says Ekaterina Leonenkova, head of the tax practice of the legal group Yakovlev and Partners.

The tax is recalculated

This year, for the first time, the tax on the listed property is calculated based on the higher cadastral value of the object, and not the inventory (BTI value), as before. So far, only in 28 regions of Russia, including Moscow, Tatarstan, Moscow, Nizhny Novgorod, Novosibirsk, Samara regions. Residents of St. Petersburg will start paying tax at the cadastral value from next year - for 2016. In the rest, everything is still the same.

For the first four years from the beginning of the application of the cadastral valuation, the amount of tax will increase gradually (from calculated according to the inventory value to the calculation according to the cadastre) using reducing factors: in the first year - 0.2, in the second - 0.4, in the third - 0.6 , in the fourth - 0.8 and will reach a maximum in the fifth year. Now in Moscow, a coefficient of 0.2 is applied to the amount of tax for 2015 for all objects, with the exception of administrative, office, retail buildings and commercial facilities.

According to the Tax Code, the tax rate for residential buildings and premises, objects of unfinished residential construction, garages, outbuildings with an area of ​​up to 50 sq. m on personal land plots is no more than 0.1% of the cadastral valuation. Local authorities can reduce this rate to zero or increase it to a maximum of 3 times. For objects more expensive than 300 million rubles. property tax rate can reach 2%. The exact values ​​of tax rates are set by the region. See the table for current rates for Moscow.

For all citizens there are deductions from the tax, for some - benefits. The cadastral value of the apartment is reduced by the cost of its 20 sq. m, residential building - 50 sq. m, rooms - 10 sq. m. And the cadastral value of a single real estate complex with residential premises is reduced by 1 million rubles.

The owner of several objects of the same type, say apartments or houses, until November 1 can apply for the choice of an object with a deduction - in person or through a personal account on the website of the Federal Tax Service. If this is not done, the inspection itself will choose the most economical option by applying the deduction to the object with the maximum amount of tax.

“If an apartment or house is in the common shared ownership of several citizens, its cadastral value is reduced by the cost of 20 sq. m, and, based on the balance, each owner pays tax in proportion to his share, ”explains Leonenkova.

All pensioners are exempt from paying property tax, but only one object of each type (optional). If, for example, a pensioner owns an apartment, a garden house and a garage, he is completely exempt from paying property tax, a representative of the law firm explains.

How much to pay in rubles

The tax will increase the most for owners of old housing stock, less for modern ones with a fairly high BTI score, Oleg Repchenko, head of the analytical portal irn.ru, believes.

“Even taking into account the reduction coefficients in the transition period and the deduction of 20 square meters. m will have to pay for the ownership of property more than it was before 2015, regardless of the type of property, year of construction, etc.,” says Maria Litinetskaya, managing partner of Metrium Group.

Already now you can find out the preliminary amount of tax on the website of the Federal Tax Service - just indicate the cadastral number of the object. “According to my calculations using the website of the Federal Tax Service, this year the amount of tax, taking into account preferential 20 sq. m and a coefficient of 0.2 increased 3 times compared to last year,” says Tatyana Zatsepina, the owner of a three-room Khrushchev on the outskirts of Moscow: the cadastral value of her apartment was 23 times higher than the inventory. And the tax on a 100-meter apartment near the Timiryazevskaya metro station, one of the employees of Vedomosti, calculated the calculator on the website of the Federal Tax Service, for 1000 rubles. less than last year.

Leonenkova recalls that at the end of 2015, the deadlines for paying property tax were changed, and if before the owner had to pay the tax no later than October 1 of the year following the expired tax period, now it is until December 1.

Count themselves

The tax service is obliged to calculate property tax, as well as send notifications to citizens with the results of calculations. And individuals must pay tax only on the basis of these notifications. “Before receiving a tax notice, an individual is not required to pay property tax,” says Ekaterina Golubeva, Senior Legal Counsel of the FBK Legal Tax Consulting Department.

This year, send notifications but property tax (as well as land and transport taxes) The Federal Tax Service can until November 1 - but not everyone will receive paper notifications by mail. Since June 2016, changes in tax code, which allowed tax authorities to inform citizens (not entrepreneurs) who connected their personal account on the site tax service, only through this service, without paper notices. There are already more than 20 million such citizens, according to the Federal Tax Service. tax notices on paper by mail will no longer be automatically sent, only upon request, warns the Federal Tax Service.

If there is also no information about the tax debt in the personal account, the individual himself must inform the tax authority about the presence of objects before December 31 real estate And Vehicle. But it must be borne in mind that if a person has at least once received a tax payment notification, it is not necessary to report non-receipt of notifications, Golubeva points out: “To fine a citizen for not submitting a report on property tax authority not right now. The Federal Tax Service will have such a right from January 1, 2017, and the amount of the fine will be significant - 20% of the unpaid tax amount.”

The Tax Code establishes only its minimum and maximum limits, and specific tax rates are established by each municipality, as well as by the laws of the federal cities of Moscow, St. Petersburg and Sevastopol.

Article 1 of the Law of the City of Moscow dated November 19, 2014 No. 51 "On the tax on property of individuals" (as amended by Laws of the city of Moscow dated November 21, 2018 No. 26, dated November 20, 2019 No. 29) in the city of Moscow, the rates of tax on property of individuals are established in relation to the tax base, determined on the basis of the cadastral value of the object of taxation, the following rates of tax on property of individuals are established in relation to:

residential buildings, parts of residential buildings, apartments, parts of apartments, rooms of unified immovable complexes, which include at least one residential building, as well as in relation to household buildings or structures, the area of ​​\u200b\u200beach of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction, in the following sizes:

(Clause 1 of Article 1 as amended by the Law of the City of Moscow dated November 20, 2019 No. 29)

H \u003d (H1 - H2) x K + H2,

where H is the total amount of tax payable;

H1 - tax calculated on the basis of the cadastral value of the object;

H2 - tax calculated for 2014 based on the inventory value of the object;

K - coefficient k tax period(Article 408 of the Tax Code).

When calculating the tax for 2016, the coefficient (K) was 0.4. At the same time, for 2017, K is already 0.6. Thus, one of the reasons for the tax change is the growth of the coefficient against the tax period.

However, in some cases, the previous formula is not applied, and the tax is calculated according to the formula "Tax rate x tax base". These are the following cases:

• if the value of H2 exceeds the value of H1 (clause 9, article 408 of the Tax Code of the Russian Federation);

  for objects of administrative, business or commercial purposes and premises in them (including garages and parking spaces) included in the Lists in accordance with the Decree of the Government of Moscow dated November 28, 2014 No. 700-PP (subclause 2, clause 2, article 406 of the Tax Code of the Russian Federation).

Wherein tax rates for objects in the Lists in a number of cases have changed (for example, in Moscow in 2015 the tax rate was 1.2% of the cadastral value of the object, in 2016 - 1.3%, and in 2017 - 1.4%).

In addition, new results for determining the cadastral value of real estate objects have been approved in the Moscow Region, which are used in the Moscow Region when calculating tax, starting from 2016 (Ordinance of the Ministry of Moscow Region of November 24, 2015 No. 13VR-1998). This fact also affected the size of the tax.

The article was written and posted on 10/10/2017. Updated - 01/04/2018, 09/17/2018, 01/13/2019, 01/02/2020

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Author: lawyer and tax consultant Alexander Shmelev © 2001 - 2020

Useful links on the topic "Individual property tax rates in Moscow in 2018 - 2020"

1. Tax return

Sample Fill tax return 3-NDFL for 2019:

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

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

In the city of Moscow, this tax is regulated by the Tax Code of the Russian Federation and the Law of the City of Moscow "On the tax on property of individuals".

residential building;

garage or parking place;

TAX RATES IN MOSCOW

	tax rate
up to 10 million rubles
from 10 to 20 million rubles.
from 20 to 50 million rubles.
from 50 to 300 million rubles.

For garages and parking spaces - 0.1%.

For unfinished private residential buildings - 0.3%.

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

1.3% tax for 2016 (payable in 2017);

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

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

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

For other non-residential real estate (for example, a warehouse, an industrial building) - 0.5%.

TAX DEDUCTION

The tax deduction provides that the following are not taxed:

50 sq.m if you own a residential building;

20 sq.m if you own an apartment;

10 sqm if you own the room.

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

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

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

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

FORMULA FOR CALCULATION OF TAX

TAX AMOUNT FOR 2015 = (Ksr * S - H2014) * K + H2014

CSR = cadastral st-t, taking into account the tax deduction = cadastral st-t - (cadastral st-t / area of ​​​​the object) * the amount of the deduction;

C - tax rate;

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

H2014 - the amount of tax for 2014 (determined according to the tax calculation rules in force until 2015);

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

For more information about tax calculation features, see Section 5 of Frequently Asked Questions.

WHEN SHOULD YOU PAY TAX?

When do I need to pay Personal Property Tax (NIFL)?

THE TAX IS PAYED ONCE A YEAR.

THE TAX AUTHORITIES SEND THE NOTIFICATION FOR THE PAYMENT OF TAX FOR THE CURRENT YEAR BEFORE NOVEMBER 1 OF THE NEXT YEAR. TAX FOR THE CURRENT YEAR MUST BE PAYED BEFORE DECEMBER 1 OF THE NEXT YEAR.

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

For more information about the terms and possibilities of paying tax, see Section 8 of the Frequently Asked Questions.

INDIVIDUAL PROPERTY TAX BENEFITS

FEDERAL BENEFITS

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

pensioners receiving pensions appointed in accordance with the procedure established by the pension legislation, as well as persons who have reached the age of 60 and 55 years (men and women, respectively), who, in accordance with the legislation Russian Federation monthly life allowance paid pensioner's ID;

disabled people of I and II disability groups - disabled person's certificate;

disabled from childhood disabled person's certificate;

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

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

civilians of the Soviet Army, Navy, internal affairs and state security bodies who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which is counted by these persons in the length of service for the appointment of a pension for preferential terms established for servicemen of units of the army in the field - certificate of a participant in the Great Patriotic War or a certificate of the right to benefits;

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

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

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

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

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

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

parents and spouses of military and civil servants who died in the line of duty official duties, - certificate of death of a military man or civil servant, issued by the relevant state bodies;

individuals engaged in 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 their use - a certificate issued by the relevant authority that gives permission for the use of structures, premises or buildings for the above purposes.

Beneficiaries are exempt from paying tax:

one apartment or room;

one residential building;

one garage or parking space.

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

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

At the same time, all citizens have the right not to pay tax on one household building on a summer cottage with an area of ​​\u200b\u200bno more than 50 square meters. m (for example, on a barn).

ADDITIONAL MOSCOW BENEFITS

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

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

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

More about the benefit:

The exemption is granted in respect of one garage or parking place owned by an individual, with an area of ​​​​not more than 25 square meters:

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

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

For more information on this benefit, please see the "Register of Apartments for Benefit Purposes" section.

PLEASE NOTE THAT TAX BENEFITS DO NOT APPLY TO:

real estate used in business activities;

real estate worth more than 300 million rubles.

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

If you not previously filed such a statement and are entitled to a benefit, then for exemption from paying tax you need to apply to any tax office with the application and submit documents that prove that you are eligible for the benefit.

Register of apartments for the purpose of granting benefits

Benefit for apartments in retail and office buildings in Moscow

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

The exemption is granted in respect of one apartment owned by an individual, which simultaneously satisfies the following conditions:

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

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

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

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

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

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

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

The exemption is valid from the tax for 2015 (payable in 2016) and beyond.

DRAW YOUR ATTENTION TO!

The exemption is not granted for any room in the building included in the approved register of apartments, but only for those rooms that simultaneously meet all of the above criteria!

If you want to learn more about this benefit, please read Parts 4-8 of Article 1.1 of the Law of the City of Moscow dated 11/19/2014 No. 51 "On Personal Property Tax".

FREQUENTLY ASKED QUESTIONS ON INDIVIDUAL PROPERTY TAX

1. General issues
2. Questions regarding taxpayers
3. Tax calculation questions
4. Questions about tax credits
5. Questions about tax deduction
6. Questions about the reduction factor
7. Procedure and terms of tax payment
8. Questions about tax rates

General questions on personal property tax

WHAT CHANGES IN THE RULES OF TAX CALCULATION?

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

significantly reduced tax rates (3-7 times for most real estate);

mandatory tax deductions have been introduced that reduce the cadastral value of real estate subject to tax;

in order to limit the abuse of privileges, the procedure for granting them has changed: now the privilege applies only to one object of each type - for example, one apartment, one house, one garage, etc. As a result, the practice is becoming a thing of the past when unscrupulous citizens, in order not to pay tax, registered a large number of real estate objects for beneficiaries. Also, benefits do not apply to real estate worth more than 300 million rubles. and real estate used in business activities.

WHEN DO THE NEW TAX CALCULATION RULES COME INTO FORCE?

IS IT TRUE THAT THE TAX AMOUNT WILL INCREASE SIGNIFICANTLY?

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

WHAT PROPERTY SHOULD BE TAXED ON?

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

You must pay tax if you own:

residential building;

living quarters (apartment, room);

garage or parking place;

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

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

If you are the owner of a share in real estate, you must pay tax only on your share.

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

WHAT NORMATIVE LEGAL ACTS (LAWS, ETC.) REGULATE THE TAX?

Personal property tax in Moscow is regulated by:

Chapter 32 of the Tax Code of the Russian Federation;

Issues regarding payers of property tax of individuals

WHO MUST PAY TAX?

You must pay tax if you own:

residential building;

living quarters (apartment, room);

garage or parking place;

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

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

If you are the owner of a share in real estate, you must pay tax only on your share.

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

SHOULD A MINOR (MINOR) CHILD OWNING AN APARTMENT OR SHARE IN AN APARTMENT HAVE TO PAY TAX?

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

DO I HAVE TO PAY TAX ON THE APARTMENT THAT I RENT OR ON THE APARTMENT THAT IS PROVIDED TO ME UNDER A SOCIAL LEASE?

No, they should not, only the owners of real estate objects pay the tax.

Questions on cadastral value and cadastral registration data

What influences the amount of personal property tax (NIFL)?

WHAT IS CADASTRIAL VALUE?

The cadastral value is the value of real estate determined by the state, close to the market value. Depends on the location of the property (county, district), the year of its construction, the material of the walls, its area, the distance to the nearest metro station, the distance to recreation areas (forest, park, etc.), the fact that the property was recognized as emergency, the prices of real transactions with real estate and some other parameters.

WHERE TO FIND OUT THE CADASTRAL VALUE?

You can find out the cadastral value of your real estate using the Online Reference Information on Real Estate Objects Internet service, which is available on the official website of Rosreestr. You can also contact Rosreestr directly or the Centers for providing public services of the city of Moscow "My Documents".

HOW IS THE CADASTRIAL VALUE OF MY PROPERTY DETERMINED?

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

WHY DID THE CADASTRIAL VALUE OF MY REAL ESTATE INCREASE?

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

WHAT INFORMATION ABOUT MY REAL ESTATE WAS USED IN DETERMINING THE CADASTRIAL VALUE OF MY REAL ESTATE?

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

I BELIEVE THE CADASTRIAL VALUE OF MY PROPERTY IS DETERMINED INCORRECTLY

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

THE CADASTRAL VALUE SPECIFIED IN THE NOTICE DOES NOT CORRECT WITH THE DATA OF THE CADASTRAL PASSPORT (OTHER DOCUMENT CONTAINING CADASTRAL REGISTRATION INFORMATION)

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

WHAT IS A CADASTRIAL NUMBER?

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

WHERE TO FIND OUT THE CADASTRIAL NUMBER?

You can find out the cadastral number of your property using the Internet service "Reference information on real estate objects online", which is available on the official website of Rosreestr rosreestr.ru. You can also apply directly to Rosreestr or to the Centers for the Provision of Public Services of the City of Moscow "My Documents".

Questions about inventory value

WHAT IS INVENTORY COST?

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

WHERE TO FIND OUT THE INVENTORY COST?

The inventory value of your property can be found by contacting the State Budgetary Institution MosgorBTI or the Centers for the Provision of Public Services of the City of Moscow "My Documents".

Questions on the calculation of property tax for individuals

WHY IS THE TAX INCREASED ON THE OBJECT OF REAL ESTATE WHICH I OWN?

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

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

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

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

HOW TO CALCULATE TAX IF I BECOME (OR CEASED TO BE) THE OWNER OF A REAL PROPERTY DURING THE YEAR ( FOR EXAMPLE, BUY OR SELL)?

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

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

HOW IS THE TAX ON NON-RESIDENTIAL PREMISES (SUCH AS APARTMENTS) CALCULATED?

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

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

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

0.5% for all other cases.

HOW TO CALCULATE TAX IF THE OBJECT OF REAL PROPERTY IS IN COMMON SHARED OWNERSHIP / COMMON JOINT PROPERTY?

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

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

HOW TO CALCULATE TAX FOR REAL ESTATE OBJECTS RECEIVED BY INHERITED?

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

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

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

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

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

Questions about personal property tax exemptions

DOES THE TAX RELIEF INVOLVE TOTAL OR PARTIAL EXEMPTION FROM THE PAYMENT OF TAX?

Tax relief - exemption from paying tax on:

one apartment or room;

alone residential building;

alone garage or parking space.

In addition, individuals engaged in professional creative activities are exempted from paying tax - in relation to one specially equipped premises (structure) used exclusively as a creative workshop, atelier, studio, as well as one residential premises used to organize a non-state open to the public museums, galleries, libraries - for the period of such use.

Also, all individuals (regardless of whether they belong to a preferential category) are exempted from paying tax in relation to one economic building or structure with an area of ​​\u200b\u200bno more than 50 square meters. m and which is located on land plot provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction.

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

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

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

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

3) disabled since childhood - disabled person's certificate;

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

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

6) civilians of the Soviet Army, the Navy, internal affairs and state security agencies, who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were during this period in cities, participation in the defense of which is counted by these persons in the length of service for the appointment of a pension on preferential terms established for military personnel of units of the army in the field - certificate of a participant in the Great Patriotic War or a certificate of the right to benefits;

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

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

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

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

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

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

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

14) individuals engaged in professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public, - for the period of such use - a certificate issued by the relevant authority that gives permission for the use of structures, premises or structures for the above purposes.

I BELONG TO THE PREFERENT CATEGORY OF CITIZENS. WHY DID I RECEIVE A TAX?

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

In addition, the benefit is not available if:

the property is used for business purposes;

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

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

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

Also, you may not have applied for a tax relief.

HOW TO GET TAX REDUCTION?

For getting tax break You need to apply to any tax office with an application for a benefit and documents confirming the right to a benefit. In addition, you can apply electronically through the Internet service " Personal Area taxpayer" on the website of the Federal Tax Service of Russia (registration required).

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

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

IS IT NEEDED TO RE-SUBMIT THE DOCUMENTS CONFIRMING THE RIGHT TO TAX BENEFITS IF THEY HAVE ALREADY BEEN SUBMITTED TO THE TAX AUTHORITY?

No, if you have already been granted a tax benefit, then you do not need to re-submit documents to the tax authority.

WHEN DO I NEED TO PROVIDE THE NOTIFICATION TO THE TAX AUTHORITY ON THE SELECTED TAX OBJECTS FOR WHICH THE TAX REDUCTION WILL BE PROVIDED?

If you do not notify the tax authorities, the tax credit will be granted in respect of one property of each property with the maximum assessed amount of tax (i.e., in relation to the largest and/or most expensive property).

Notification of the selected objects of taxation must be sent to the tax authorities only if you want to change the property subject to the exemption.

Notification of the selected objects of taxation must be sent to the tax authorities if you want to independently choose the property that is subject to the exemption.

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

However, if you do not notify the tax authorities, the tax credit will be granted in respect of one property of each property with the maximum assessed amount of tax (that is, in relation to the largest and / or most expensive property).

IS THERE ANY TAX REDUCTION FOR NON-RESIDENTIAL PREMISES (SUCH AS APARTMENTS)?

The exemption is only available for the following non-residential premises:

1. Garage, parking space.
2. Specially equipped premises, a structure used exclusively as a creative workshop, atelier, studio, as well as residential premises used to organize a non-state museum, gallery, library open to the public - for the period of such use.
3. An economic building or structure with an area of ​​​​not more than 50 square meters. m and which is located on a land plot provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction.

The exemption does not apply to other non-residential facilities (including apartments).

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

Yes, after submitting the documents confirming your right to the benefit, the amount of tax can be recalculated, but not more than 3 years and not earlier than the date of occurrence of the right to the tax benefit. For example, if you became a pensioner in 2010, but submitted supporting documents to the tax authorities in 2015, you will be recalculated tax for 2014, 2013 and 2012.

Questions on the tax deduction for calculating the tax on property of individuals

Tax deduction when paying personal property tax (NIFL)

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

The deduction area is set depending on the type of property:

10 sq. m for the room;

20 sq. m for an apartment;

50 sq. m for home.

HOW IS THE CADASTRAL DECUTATION VALUE DETERMINED?

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

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

HOW IS THE TAX DREDUCTION CALCULATED IF THE REAL ESTATE IS IN COMMON SHARING OWNERSHIP / COMMON JOINT PROPERTY?

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

IS THERE A TAX DREDUCTION FOR NON-RESIDENTIAL PREMISES (SUCH AS APARTMENTS)?

No, the tax deduction is not available for non-residential premises, including apartments.

Questions on the reduction coefficient for calculating the tax on property of individuals

WHAT IS A REDUCTION FACTOR?

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

HOW WILL THE REDUCTION FACTOR VALUES BE CHANGED?

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

Reduction factor

does not apply to tax

The procedure and terms for paying tax on property of individuals

WHEN WILL I GET A INDIVIDUAL PROPERTY TAX NOTIFICATION?

Tax notices are sent by the tax authorities by November 1 of the year following the tax calculation year (i.e. tax notices for 2015 will be sent to you by November 1, 2016). If you are registered in the Taxpayer's Personal Account Internet service on the website of the Federal Tax Service of Russia, a tax notice with a receipt will be sent to you electronically. If you are not registered with this service, a tax notice with a receipt will be mailed to you.

WHEN SHOULD YOU PAY TAX?

WHAT SHOULD I DO IF I DID NOT RECEIVE A TAX NOTIFICATION AND I OWNED THE PROPERTY IN THE LAST YEAR?

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

DO I HAVE TO CALCULATE TAX AND FILE THE TAX RETURN BY MYSELF?

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

CAN I PAY TAX ONLINE? HOW CAN I DO IT?

Yes, you can. For this you need to use:

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

Internet service "Personal account of the taxpayer" (registration required) on the website of the Federal Tax Service of Russia nalog.ru.

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

WHAT HAPPENS IF I DON'T PAY TAX?

In case of non-payment of tax within the time limits established by law, you will be charged penalties (1/300 of the Central Bank refinancing rate) for each day of delay. In this case, the tax authority has the right to apply to the court with an application for the collection of the amount of tax at the expense of your property, including cash. Money and cash in bank accounts. Subsequently, if you refuse to pay off the debt by a court decision, the bailiff has the right to issue a ruling on you on a temporary restriction on leaving Russia, as well as to seize your property.

Questions about tax rates

WHAT TAX RATES APPLY IN MOSCOW?

For apartments, rooms, residential buildings, outbuildings on a summer cottage (if the area of ​​such a building is not more than 50 sq. m), the tax rate depends on the cadastral value.

Cadastral value of an apartment/room/residential building	tax rate
up to 10 million rubles
from 10 to 20 million rubles.
from 20 to 50 million rubles.
from 50 to 300 million rubles.

For garages and parking spaces - 0,1% .

For unfinished private residential buildings - 0,3% .

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

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

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

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

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

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

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

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

WHAT RATE IS THE APARTMENT TAXED?

Please note that the apartments are non-residential premises.

Therefore, when calculating the apartment tax:

tax rates for non-residential premises apply:

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

- 0,5% - in other cases;

no federal tax credits;

At the same time, a Moscow benefit is provided for owners of apartments located in a building included in the register of apartments, approved by Decree of the Government of Moscow dated October 26, 2016 No.

no tax deductions apply.

There is an opinion that living in Moscow, and especially in the center, is a privilege for people with a certain level of income. In a few years, the townspeople will be able to verify this on personal experience when they receive tax notices for their apartments. On October 6, Vladimir Putin approved amendments to the Tax Code, after which the city government discussed the draft city budget for 2015 and agreed new order calculation of personal property tax. If the Moscow City Duma approves the project, the first payments under the new system will fall in the second half of 2016. All Russians will have to tighten their belts, but one of the most impressive tax collections awaits precisely “prosperous” Moscow.

Cadastral value and progressive rate - how Moscow will increase the tax for citizens

The fact that from 2015 real estate tax will be calculated at the cadastral value, which is about 15-20% lower than the market value, has long been known. For the vast majority of owners, this means an increase in expenses - before we paid a fee on a symbolic inventory value, which is 10 times less than the real one. The intrigue was what tax coefficient would be approved by the state. On the initiative from below, they decided to make it floating and leave it to the regions.

By decision of the city government in Moscow, five tax rates are introduced depending on the cadastral price of real estate:

• 0.1% - for objects worth up to 10 million rubles
• 0.15% - for objects worth 10-20 million rubles
• 0.2% - for objects worth 20–50 million rubles
• 0.3% - for objects worth 50-300 million rubles
• 2% - for objects more expensive than 300 million rubles

• 0.3% - for housing under construction
• 2% - for commercial real estate
• 0.1% - garages
• 0.5% - parking spaces

To slightly reduce the tax burden will help deductions - square meters, which will not be subject to duty. For an apartment - this is 20 square meters. m, for a room - 10 sq. m, for the house - 50 sq. m. However, it will be possible to use the deduction only for one object in each category, that is, if a person owns several apartments, he will have to choose which of them the “discount” will apply to. Benefits for pensioners, the disabled and other socially unprotected categories of citizens remain, but will be valid only if the object is not used for profit and its cost is less than 300 million rubles.

For whom the property tax will increase 10 times

According to the calculations of the Moscow government, for the majority of Muscovites the increase in duty will be quite acceptable. Maxim Reshetnikov, head of the city's economic policy and development department, said that the lion's share of city dwellers would pay at the minimum rate of 0.1%. The official cites official data on prices for the capital's "secondary housing": 77% of the Moscow real estate market - apartments worth up to 10 million rubles, 20% of the market - objects worth from 10 to 20 million rubles, 3% of the market - housing more expensive than 20 million rubles.

Independent experts have somewhat different statistics. For example, according to the specialists of the Miel company, the figures are almost opposite. The bulk of the proposals - 62% of the "secondary" - these are just apartments from 10 to 20 million rubles, in second place are objects worth from 20 million rubles - 28% of the secondary housing market. And the notorious "cheap" apartments costing less than 10 million rubles - only 10% of the market. In this scenario, increased tax rates will affect the majority of Muscovites.

It is already easy to predict who will pay the most for real estate. The “lucky” category will include owners of luxury housing, owners of apartments that are not subject to the tax deduction, as well as a significant part of the middle class - people with moderate incomes who live in apartments “beyond their means”. We are talking about those very 62% of objects worth from 10 to 20 million rubles, a fair part of which are mortgage apartments or housing inherited by people. For example, according to the calculations of RBC experts, by 2020 the tax on a panel "kopeck piece" with an area of ​​44 sq. m in the south-west of Moscow with a market value of 7.5 million rubles can grow 10 times - up to 7.5 thousand rubles. And the fee for the "three-ruble note" in Stalin will increase from 2.5 thousand to 52 thousand rubles.

Muscovites should be consoled by the fact that the transition to the new system will be smooth and stretch over 5 years. During this period, homeowners will pay the same as before, plus a percentage of the difference between the amounts of the "new" and "old" tax, which will gradually increase.

Before and after - examples of apartment tax increases under the new calculation rules

One of the most modest and cheapest apartments within the Garden Ring, presented in the real estate catalog GdeEtoDom.RU, is estimated at 10,800,000 rubles (305,949 rubles per sq. m.). Such housing cannot be called elite: a small area of ​​35.3 sq. m, combined bathroom, house built in 1971. Since the exact inventory value of the object is not known, the amount of tax under the old scheme can only be predicted approximately. Based general position in Moscow, it was within 1.5 thousand rubles. After 2020, the owner of such an apartment will have to pay 16,000 rubles to the treasury.

But the owner of housing of the same area in Vatutinki will be able to get by with "less bloodshed." A one-room apartment a few bus stops from the Tyoply Stan metro station costs 4,800,000 rubles (137,143 rubles per sq. m.). The tax on it will be 4,800 rubles. In addition, both owners of real estate will be able to save money by taking advantage of the deduction - duty-free square meters.

The owners of elite real estate will have the hardest time. For them, all parameters will fundamentally increase at once - both the tax base and the coefficient. And according to the law, there are no benefits for owners of objects more expensive than 300 million rubles. According to experts, the share of such apartments in the secondary housing market in Moscow is small - about 0.1%. But the tax deductions from premium housing in Khamovniki, Yakimanka and other "golden quarters" will significantly replenish the city treasury.

One of the most expensive is estimated at 1,523,943,040 rubles. Housing with a view of the Kremlin and the Cathedral of Christ the Savior is located on Prechistenka, 13. This is an 18-room three-sided apartment with a total area of ​​752 sq. m. m. In 5 years, when the new calculation procedure will come into full force, the happiness of owning such real estate will cost the landlord a pretty penny. The tax on this object will be 30 million rubles a year.

It is worth noting that at the moment all calculations are made approximately - after all, the cadastral valuation in 5 years will differ from today's market value of housing.

"Luxury tax" will force Muscovites to move to the outskirts

The new scheme will establish a more equitable taxation system, according to city officials who own the idea of ​​differentiated coefficients. The logic is simple: the more expensive the apartment, the higher the fee. The previous calculation was more than once called the "tax on new buildings", since in new houses in sleeping areas the inventory value practically coincided with the cadastral one, and for apartments in the old fund it differed tenfold. As a result, the inhabitants of the outskirts gave tangible money to the treasury, and the inhabitants of the center - symbolic.

But in the approved version, the duty on real estate also has little to do with social justice. According to experts, it automatically becomes a variant of the "luxury tax". Moreover, the distribution of the "standard" and "increased coefficients" does not correspond to the real ones, therefore, due to the location, apartments of the "economy" level will fall into the category of expensive objects.

The cadastral and market value of Moscow housing is largely tied not to the class of the object, but to the location. average price two-room apartment in Biryulyovo Vostochnoye - 7.5 million rubles, and in Khamovniki - 14.5 million rubles. But inflated prices do not make such objects elite, and their owners do not turn into oligarchs.

Real estate market experts emphasize that there are two categories of real estate within the Garden Ring - new business and elite class apartments and the old fund of the Soviet and pre-revolutionary period. And if the quality modern new buildings suggests high level income of buyers, then many old apartments are inherited by native Muscovites. They are often inhabited by pensioners or people with average earnings, whose only fortune is the family apartment, which became “golden” on a whim. market economy. A tax at an increased coefficient will seem sky-high to many of them.

Therefore, according to market experts, after 2020 the center of Moscow can turn into a truly elite place - only people with high incomes can afford to live in Khamovniki, Zamoskvorechye, or Chistye Prudy. Ordinary citizens will have to rent out or move to more distant and cheaper suburbs. By the way, in order to feel the severity of the tax burden that awaits Muscovites, it is not necessary to be the owner of real estate. The same trend will spread to rental apartments. To compensate for the high fee, landlords will have to raise rates for tenants.

How to reduce tax and keep an apartment in the center

Of course, most of the poor residents of the center will not accept the prospect of leaving the family nest due to heavy duties. Muscovites, whose pockets will be particularly hit by the new tax system, will look for ways to reduce the burden. The approved system of deductions and benefits will help them with this.

For example, a three-room apartment on Pokrovsky Boulevard with a total area of ​​70 sq. m costs 22 million rubles (314,286 rubles per sq. m). The “net” tax on it can be roughly calculated based on the market value: 314,286 rubles x 70 sq. m x 0.2% = 44,000 rubles. It is this amount that the happy owner will have to transfer to the tax, starting in 2020, if he does not use deductions and lives alone. But it will be much easier for family people to bear the financial burden - to save money, it is enough to arrange housing in fractional ownership and add up all the square meters that are not subject to duty. For a family that consists of parents and a child, the tax no longer seems so daunting: 314,286 rubles x (70 sq. m - 20 sq. m - 20 sq. m - 20 sq. m) x 0.2% \u003d 6,285 rubles.

Another legal way to get rid of a heavy tax for a while is to re-register your property to a close relative who is entitled to benefits by the state. Pensioners, disabled people of groups I and II, liquidators of the Chernobyl accident, participants in the Second World War and other military operations, families of military personnel who died during hostilities do not have to worry about deductions to the state. By law, these low-income categories of citizens can choose one object in each category (apartment, cottage, garage), which will be completely exempt from duty.

Of course, reissuing a good “kopeck piece” in the center to an elderly grandmother is a certain risk, because from that moment on she may well deprive you of your “inheritance”. But, subject to trusting relationships in the family, for many Muscovites this can be a way out.