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Last updated April 2019

It's been going on for several years now transition period to establish a new methodology for calculating taxes for property owners. Now the calculation of property tax for individuals will take place taking into account its cadastral value. Not all regions of the country have yet switched to the new calculation; by 2020 the entire Russian Federation will switch to it.

How to find out the cadastral value of your home?

Today you can find out the exact cadastral value of your property on the Internet if you know the cadastral number and even if you don’t know (at the address):

If you do not know the cadastral number, then go to the Rosreestr website in the section “Reference information on real estate objects online”, enter the address of the apartment, then copy the received GKN (state cadastral number).
If you know the cadastral number, go to the tax service website, where you indicate the State Tax Code, click “next” and see the cost. If you want to know the property tax due and whether it is calculated based on the cadastral or inventory value, click "next".

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

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

If the unified database contains information about the cadastral value of your property, then such information must be provided free of charge within five days from the date of contacting Rosreestr or the MFC directly for a certificate of cadastral value (if you order cadastral passport, which also has cadastral value, then you will have to pay 200 rubles).

What properties are subject to tax?

Any real estate, except land, owned by a citizen is subject to property tax. More often we're talking about O:

apartments;
separate rooms in dormitories/communal apartments;
houses, including individual housing construction, country houses, as well as unfinished ones, etc.;
garages/parking spaces;
outbuildings (baths, sheds, etc.);
commercial facilities (shops, warehouses, offices, etc.).

As you can see, any individual is required to pay tax. Even an individual entrepreneur, if he is not in a special simplified tax regime.

How is the tax calculated in the new way?

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

apartment	0,1
room like independent object real estate, that is, with a separate cadastral number	0,1
residential house, country house	0,1
unfinished country house/residential house	0,1
outbuilding with a size of no more than 50 square meters. m for various purposes on IZhM land, dacha, garden plot	0,1
utility building with an area of more than 50 square meters. m	0,5
garage, parking place	0,1
shop, office, catering premises, etc.	2
other objects	0,5
Object name	rate size (percentage of cadastral value)

These rates are basic. But local authorities can reduce them or increase them by more than three times. Here's an example of how things stand with Moscow

You do not need to calculate the exact amount of property tax yourself. It will be indicated on the receipt notice that is sent to all taxpayers. However, citizens strive to know reliably in advance how much they will have to pay for their property. In addition, tax authorities sometimes make mistakes in calculations. Timely detection of inaccuracies allows you to easily solve the problem and avoid unnecessary costs for illegal tax calculations.

To make the transition to the new calculation smoother, a reduction factor is provided, which will gradually increase (for 2015 it was 0.2, for 2018 - 0.6, in 2019 - 0.8, etc.). The formula by which you can calculate the amount of property tax in 2018:

H = (H1*SK – H2*SI) *K + H2*SI, where

N – amount of tax to be paid.
H1 - cadastral value of real estate.
H2 - inventory value of real estate.
K – coefficient (depending on the type of property).
SI – tax rate based on inventory value.
SC – tax rate based on cadastral value

The reduction factor does not apply to administrative and commercial buildings and facilities catering and consumer services and other commercial facilities.

For those who don’t want to bother with calculations, an online calculator will help you find out the property tax for individuals starting from 2019.

When should I start paying housing taxes in a new way?

Some have been paying the new property tax since 2016. The entire tax on the cadastral value will be calculated from 01/01/2020.

But before this date, a transition from inventory to cadastral calculation may occur. This is decided regional authorities, nothing depends on the taxpayer.

Now in more than 68 regions, tax inspectorates have moved away from inventory value and residents will have to pay a new property tax in 2019

Republic of Adygea, Amur region, Arkhangelsk region, Astrakhan region, Republic of Bashkortostan, Belgorod region, Bryansk region, Republic of Buryatia, Vladimir region, Vologda region, Voronezh region, Jewish autonomous region, Trans-Baikal Territory, Ivanovo Region, Republic of Ingushetia, Kabardino-Balkarian Republic, Kaliningrad region, Republic of Kalmykia, Kamchatka Territory, Karachay-Cherkess Republic, Republic of Karelia, Kemerovo Region, Kirov region, Komi Republic, Kostroma region, Krasnodar region, Kursk region, Leningrad region, City of Moscow, Magadan region, Republic of Mari El, Republic of Mordovia, Moscow region, Murmansk region, Nenets autonomous region, Nizhny Novgorod region, Novgorod region, Novosibirsk region, Omsk region, Orenburg region, Oryol region, Penza region, Pskov region, Ryazan region, Samara region, City of St. Petersburg, Saratov region, Republic of Sakha, Sakhalin region, Sverdlovsk region, Stavropol Territory, Tambov Region, Republic of Tatarstan, Tver Region, Tula region, Republic of Tyva, Udmurt Republic, Khabarovsk Territory, Republic of Khakassia, Khanty-Mansiysk Autonomous Okrug - Ugra, Chelyabinsk region, Chechen Republic, Chuvash Republic, Chukotka Autonomous Okrug, Yamalo-Nenets Autonomous Okrug, Yaroslavl Region.

Altai Territory, Altai Republic, Volgograd Region, Republic of Dagestan, Irkutsk Region, Kaluga Region, Krasnoyarsk region, Republic of Crimea, Kurgan region, Lipetsk region, Perm region, Primorsky Territory, Rostov Region, Sevastopol City, Republic of North Ossetia-Alania, Smolensk Region, Tomsk Region, Tyumen Region, Ulyanovsk Region

Subjects of the Russian Federation where cadastral calculation is used

Subjects of the Russian Federation where inventory calculation is used

Tax payment mechanism

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

Question:
How will the tax be calculated if the property was purchased in August 2018?

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

Inventory value

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

up to 300 thousand rubles. the value of the property, the rate can be from 0 to 0.1%;
from 300,001 rub. up to 500 thousand rubles. rate sizes 0.1 – 0.3%;
from 500,001 rub. and higher size 0.3 - 2%.

If the municipality has not approved the exact rate, then federal fixed rates apply:

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

How much will you have to pay for housing now - why the panic?

The cadastral value is higher than the inventory value and almost equal to the market value. Because it takes into account the location of the property, the year of construction and its area, the type of property and other important circumstances.

Since the cadastral value of housing is close to the market value (in some regions it is only 10-15% lower than the market value), for some homeowners the new tax calculation will be significantly higher than the inventory value. Although other owners, on the contrary, will be more profitable.

The cadastral value will be reviewed in the regions once every three to five years. Therefore, deviations in the discrepancy between market and cadastral values will disappear in the coming years, and the tax will be constantly updated.

The state is making accommodations for homeowners – tax deduction

To reduce the tax amount, a deduction is provided:

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

We are talking about square meters subtracted from the total area of the property. These meters will not be taxed.

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

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

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

Example 2: the property owns a house with a total area of 40 square meters. m. Taking into account the tax deduction, we get 40 – 50 = -10. In case of a negative value tax rate is zero and there is no need to pay tax. But they won’t give money from the budget. When the tax comes out negative, it is equal to the indicator “0”.

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

Each owner pays tax in proportion to his share of ownership. However, the deduction is not provided to each owner-shareholder, but for the entire property as a whole.

Question:
Apartment with a total area of 50 sq.m. is in shared ownership two owners 1/2 each, how will the deduction be distributed?

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

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

Will I have to pay more for housing?

The biggest impact will be on the wallets of owners of large and expensive offices, shopping centers, public catering places and other commercial real estate. For real estate properties, owners are required to pay 2% property tax, without deductions or benefits.

Owners of more modest housing need not worry. The tax amount will be calculated within 0.1% of the cadastral value. By the way, in rare cases, the tax amount may become even less than it was before, before 2015.

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

What benefits are provided?

List of benefits for property tax for individuals

Since 2018, a special benefit is available for large families(where from or more children). Parents who own the property can reduce the area of the property depending on the number of children in the family. For each child you can take away:

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

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

However, the legislator took into account the possible intentions of our citizens to transfer all their real estate to close relatives who have benefits, in order to be exempt from tax. Now one owner is exempt from tax on only one property. That is, if a pensioner who has a benefit owns two or more apartments, then he is exempt from tax on only one of them. And for the second and others - you will have to pay in in full.

If a beneficiary citizen has various types real estate, then the benefit is given for one object for each type.

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

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

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

Other types of real estate are not eligible for the exemption.

To receive such a deduction, you should write an application to the Federal Tax Service (), and also attach to it “Notification of selected tax objects in respect of which a tax benefit for personal property tax is provided” (). These documents must be submitted before December 31 of the reporting year (in which the benefit will be applied).

Is it possible to reduce the cadastral value?

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

What rights do regions have?

Local authorities have the right, by their resolutions, to change the tax rate and apply additional benefits for individual categories citizens. You can find out about the existence of such privileges by contacting the administration at your place of registration.

What to do if the tax notice of accrued tax has not been received?

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

The absence of a tax receipt indicates that the Federal Tax Service does not have data on the property and the taxpayer is obliged to provide a report about the property. Such a message is provided one-time until the end of the year following the year of acquisition of the property.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

174 comments

How can the tax on a second apartment in your property differ from the tax on the first? After all, it is clear that the first apartment is a place of residence. At the same time, a second apartment is, rather, not a necessity, but a luxury item or a profitable investment. You can expect that the tax on the second apartment will be slightly higher, because it is believed that you need to pay more for luxury than for necessities. Yes, legislators have such plans, but at the moment, with the exception of preferential categories of the population, in such cases taxes for 2 apartments are calculated in the same way.

Many citizens need improvement living conditions. In order to fulfill your desire, sometimes you have to take out loans and subsequently pay them off over many years. Many have only one place to live. However, sometimes a person owns not only one apartment or house, but also owns other real estate. How can this happen? There could be a variety of reasons for this.

Here are some of them:

Sometimes a second home comes as an inheritance. At some point, a person becomes the owner of two apartments. At the same time, it is especially important to determine for yourself what he plans to do with it in the future.
Another important motive may be purchasing real estate in order to find the best form for storing your savings.
An additional apartment can sometimes be seen as an opportunity to make a profit. In this capacity, a second home can be much more profitable, for example, than a bank deposit.

Having several apartments, it is important to pay for them on time and in full. To do this, you need to understand the mechanism for their calculation.

If you own real estate, you need to pay taxes on it. What kind tax obligations associated with owned by the owner both the first and second apartment? Is there a difference in the amounts in the first and second cases? What tax is paid? To answer briefly, then in the very general case There is no such distinction, but there are certain situations where quantity matters. This is due to the delivery mechanism tax benefits.

When we talk about taxes, we can talk about two different situations:

purchase of real estate;
taxation of an apartment that is owned.

What does this mean? If the second apartment is purchased through a purchase and sale agreement, then this transaction is necessarily subject to the appropriate tax. It's about payment income tax. It is important to note that it is not the buyer who pays it, but the seller. The buyer in this situation does not pay taxes. Moreover, the state partially compensates for the costs of purchasing a home by providing a tax deduction.

As for the payment of tax payments for real estate already owned, they are paid every year in the amount determined by law.

Tax period V in this case- This calendar year. The tax payment deadline is the entire next calendar year. The amount in question here is indicated in a special tax notice sent to the owner by the tax office. Of course, if for some unknown reason tax notice did not arrive, in no case can it be considered that this exempts you from paying property taxes. If this happens, you need to contact the tax office and find out this situation.

What are the payment rates? Before we talk about them, we need to clarify one important circumstance. Taxes are calculated based on the cost of the apartment. But this concept contains some uncertainty. At the everyday level, the value of real estate usually means market value. However, it is quite difficult to determine and, moreover, it can change quite significantly over time. If this was exactly what was needed, you would have to order a rather expensive service from a professional real estate appraiser each time before paying the appropriate tax. In practice, this price is not used.

As you know, the BTI - the technical inventory bureau - for a long time had its own price for housing, significantly lower than the market price. Moreover, the difference could be quite large. If taxes are calculated from it, they will turn out to be significantly underestimated. As is known, according to the law, real estate must be registered in Unified register rights to real estate, and for this you will definitely need to obtain a cadastral passport. One of the important parameters that will be reflected in this document is the cadastral price. How is it usually formed? At some intervals, the property is revalued in order to determine the current market price. Then, for several years (usually five years), the cadastral value does not change and is considered constant. The market price can either increase or decrease.

Thus, it is clear that the cadastral value is closer to the market price than the price reflected in the BTI documents.

Legislators decided that over the course of five years, the price of real estate, which is used to calculate the tax, will increase in equal shares until it becomes equal to the cadastral value. This already took place when calculating the tax for 2010.

Now about the tax rate. The apartment price calculated in the above manner is considered during the calculation.

It is compared to the amount of 300,000 rubles:

if the apartment is more expensive, the tax rate will be 2%;
if it is cheaper, then the tax is much lower - it corresponds to 0.1% of the cost of housing.

This is how taxes are calculated in most cases, but not always. When calculating the amount, benefits must be taken into account. We are talking about two options for relief for payers.

There is a certain number of meters that are excluded from the tax calculation.
There are certain categories of citizens who are completely exempt from paying it.

Tax payment is calculated in exactly the same way, not only for the first, but also for each of those apartments that are owned.

When they talk about the area that is not taken into account when calculating the tax, they mean the following. When determining apartment tax, 20 square meters are excluded from the calculation. If a home has more than one owner, then 20 meters of area is excluded for each of them. For example, if the apartment has 4 owners, and the total area is 85 square meters, then you will only need to pay for 5 meters, the remaining 80 meters will be excluded from the calculation. If the tax is calculated for 2 or 3 apartments, benefits per square meters are calculated in the same way and are taken into account in each of the existing apartments separately. If the property has just one or several rooms, then only 10 square meters per owner are excluded from the calculation.

There are also those who are completely exempt from such payment. Their list is determined by law.

In particular, this list includes the following categories of the population.

Citizens who are disabled of the first group.
Owners of the apartment who are Heroes of Russia or Heroes Soviet Union.
Those who wear the Order of Glory of the third degree are exempt from paying this tax.
Such a category as participants of the Great Patriotic War are also entitled to benefits.
Liquidators of the consequences that occurred as a result of the accident at Chernobyl nuclear power plant.
Those Russian citizens who have already reached retirement age.
Beneficiaries include families of military personnel whose breadwinner died in the line of duty.

This list is incomplete. The law provides not only for these, but also for some other categories of citizens.

In the cases under consideration, it should be noted important feature. The benefit applies only to 1 of the apartments. If we consider the tax on 2 or more of them, then only one of them is exempt from paying tax.

For the rest you will need to pay on a general basis. In this case, the owner has the right to determine for himself what exactly should be discussed and write a corresponding statement to the territorial tax office. If this is not done, the apartment will be selected without his participation. Usually the one with which, according to the calculation, the highest tax is due, is selected.

Russians will begin paying the full amount of tax in 2020.

Photo: depositphotos.com/Wavebreakmedia

Vladimir Putin on Monday, October 6, signed amendments to Tax code RF. The existing property tax for individuals will be tied to the cadastral value of real estate. Land tax while being preserved.

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. Due to amendments made The adoption of the law will not lead to a noticeable increase in the burden on citizens, legislators believe. However, experts are not so optimistic: for citizens, with the exception of beneficiaries, the annual payment for property will triple.

The amendments provide for the introduction of a three-level property tax rate. A rate of 0.1% of the cadastral value will apply to residential buildings and premises, garages, parking spaces, unfinished residential buildings, and outbuildings. For commercial real estate (retail and office properties), as well as expensive real estate (over RUB 300 million), the marginal rate will be 2%. For other real estate properties, the tax rate should not exceed 0.5%. It is worth noting that the amendments introduced an innovation: municipalities are given the right to reduce this rate to zero or increase it to 0.3%.

Tax rates will be set by local authorities depending on the applicable procedure for determining the tax base. The bill also retains existing benefits, but sets a limit on these benefits to one object of each category. For owners, a tax deduction is provided in the amount of the cadastral value of 20 square meters. m for an apartment, 10 sq. m - for a room, 50 sq. m - for a residential building.

According to experts, local administrations, are more likely to increase rates than decrease them. As a result of applying the marginal rate, the tax for citizens may increase by 20 times.

Russian citizens can already 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.

According to the Federal Tax Service (FTS), the average market price of 1 sq. m of housing for tax purposes in the country is 32 thousand rubles. For example, for a standard two-room apartment with an area of 55 sq. m tax on average in Russia can be about 1120 rubles. per year. The current property tax for the same “kopeck piece” is about 700 rubles. For a family of three people, for a two-room apartment of 55 square meters. I won't have to pay tax.

For Muscovites, the calculation of the cost of tax can be illustrated using the example of a typical metropolitan apartment with an area of 54 square meters. m. At property deduction in 20 sq. m and an average cadastral value of 160 thousand rubles. for 1 sq. m, the tax amount if a rate of 0.1% is applied will be 5,440 rubles. "This is the amount that will be payable only in 2020. At the same time, pay tax according to new scheme citizens will start only in mid-2016. For Moscow, the amount of the first payment in the given example will be about 1 thousand rubles, as calculated by the Department of Economic Policy and Development of the City of Moscow,” commented the head of the Department of Economic Policy and Development of Moscow, Maxim Reshetnikov.

If in the capital in five years they increase the rate to 0.3% of the cadastral value, the average tax for an apartment in Moscow may exceed 20 thousand rubles. (in 2012 it was 1378 rubles).

Impact on the real estate market

Briefly about the topic - video comments (05:04)
"RBC-Real Estate" on RBC-TV

As RBC-Real Estate previously wrote, for the majority of ordinary citizens who own economy-class apartments, the tax burden will increase insignificantly. However, there is a certain category of citizens - owners of economy-class apartments in the city center, who will be more affected by changes in tax policy.

New tax real estate will have a greater impact on owners of expensive real estate, but owners of less expensive apartments will also have to pay significantly more. As Maxim Reshetnikov said, biggest changes will affect owners of expensive real estate in the city center, as well as owners of properties introduced in recent years.

The cadastral value of business and luxury class objects has already approached the market value. Therefore, for such owners tax burden can grow significantly - five or more times. “Old houses are mainly inhabited by elderly people who received these apartments in the last century, as well as their heirs. And not all owners of such real estate will be able to pay the new tax. In this situation, a “natural resettlement” may begin.” low-income groups from the central part of the city to the outskirts,” Maria Litinetskaya told RBC Real Estate.

Denis Popov, managing partner of Contact Real Estate, agrees with her: “Probably, not the wealthiest owners of property in the old fund and in prestigious areas of the capital will have to change their place of residence. Of course, for pensioners, an extra tax of several tens of thousands of rubles per year will be very expensive.” .

According to Blackwood managing partner Konstantin Kovalev, there are two possible scenarios here: sale for the purpose of purchasing less expensive object in another area or renting and renting an apartment for your own residence in another area. “The new property tax will have a much stronger impact on the rental segment. As a rule, landlords shift all possible costs onto the shoulders of tenants. And in this case, most likely, rent will be increased in order to compensate for the increased property tax,” the expert believes.

Experts believe that in the housing purchase and sale segment significant changes won't happen. An increased property tax will not be a stopping factor for purchasing housing for residential purposes. Some correction is possible in the investment demand segment.

"Most likely, owners of expensive real estate will be looking for various ways reducing their tax burden by transferring apartments to relatives belonging to preferential categories of citizens, etc. However, the law greatly reduces these opportunities by establishing restrictions on benefits,” notes Konstantin Kovalev.

How much will owners of expensive apartments pay?

According to experts in the luxury real estate market, in the secondary housing market in Moscow the share of supply of apartments is more than 300 million rubles. is small and amounts to about 0.1%. As a rule, these are luxury apartments in the Khamovniki and Yakimanka areas.

According to 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. As for country houses, according to Dmitry Khalin, managing partner of IntermarkSavills, the luxury category will most likely include, on the one hand, mansions located in expensive places (Rublyovka, Minskoe Highway, New Riga), on the other - large-area properties (from 1000 sq. m) and with large plots of land (more than 0.5 hectares), located in less prestigious areas. There are certainly more such suburban properties than apartments in the city, and their exact number is difficult to estimate (approximately 2-3 thousand).

The Blackwood company cites as an example a two-level penthouse at 5 Butikovsky Lane. The total area is 270 sq. m. m, cost 12 million dollars (474 million rubles at the Central Bank exchange rate as of October 3, 2014 - 39.5 rubles/dollar). If the cost of this apartment in the cadastre was fixed at the official transaction amount, then the penthouse would be classified as an object “over 300 million rubles,” for which an increased rate of 2% is taken into account. Thus, by 2020, the owner of an elite apartment. you will have to pay tax of more than 9 million rubles. per year.

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 total cost apartments in a mansion cost 35 million dollars (Central Bank exchange rate is 39.6 rubles), the cost of the apartments will be 1 billion 386 million rubles. Since the apartments belong to the non-residential property, a tax deduction (from 20 sq. m) is not provided for non-residential real estate. When betting on non-residential real estate at 2% property tax will amount to 27.720 million rubles. per year! It is worth noting that at the moment this is an approximate and conditional calculation.

According to Denis Popov, there are still too many unknowns to make accurate forecasts. It is necessary to understand what the cadastral valuation of elite real estate will be - this is much more difficult than assessing a standard apartment, since each elite apartment is individual, he believes.

Sergey Velesevich

Property tax is calculated differently from January 1, 2015. A section has appeared in the legislation that outlines the objects of taxation and a new calculation of real estate tax, based on the cadastral value of it. Now the fiscal tax directly depends on this price; the higher it is, the higher it is.

The new calculation of fees to the state treasury is being introduced gradually, after the cadastral value is finally calculated. Cadastral valuation replaces inventory value.

Type of property for which you will have to pay

Property tax according to cadastral valuation will have to be paid for the following real estate:

any living space (room, apartment, house);
garage and car parking;
premises housing studios, workshops, private museums, libraries, galleries, etc.;
small buildings (no more than 50 m2) for economic purposes, which are built on owned land.

Country houses are not included in the taxation list, but residential premises built on the owner’s land are subject to the tax.

Cadastral price

Before calculating real estate tax, you need to know what the cadastral price is. This market value premises, which is determined by the Cadastral Chamber. Today, in order to calculate property taxes, all homeowners need to know it. This is not a constant value; it is recalculated every three years, and in two capitals this period has been reduced to two years.

The cadastral price directly depends on fluctuations in the real estate market. So, if with residential building If they built a metro station, then the price of an apartment in it will rise, which means that the fiscal tax will also increase. When the property owner is not satisfied with the new price, he can go to court or the commission for cadastral conflicts and appeal against the increase in value.

We find out the cadastral value of real estate

Any owner can obtain information about the cadastral value of an apartment either by contacting Rosreestr branches, the addresses of which are on the website, or by ordering an extract online or at the MFC. These services are absolutely free. Rosreestr sends documents certified by seals by mail. If you only need informational information, you can order an extract by email.

If you do not have a cadastral valuation number, then you need to go to the Rosreestr page and fill out the address fields. The object number will appear in the window that opens. By clicking on the address highlighted in blue, you will find out the cost of cadastral valuation for residential premises. Video instructions:

For new, recently built properties, you need to call a specialist who will evaluate the property and issue a technician. passport and cadastral plan. After this, the owner requests the value, which is recorded in the assessment report, which helps to calculate the tax based on the cadastral value.

Property tax benefits

The legislation defines persons who are granted benefits in paying fees on owned apartments and other property. These include the following categories of citizens:

heroes of the Soviet Union;
WWII veterans;
persons with disabilities of the first and second groups;
retired people;
liquidators of the Chernobyl disaster.

But all these persons can receive preferential benefits for only one piece of property. They choose either an apartment, or a garage, or an outbuilding. The owners themselves decide what is more profitable for them not to impose a fiscal tax. If there is still property available, then the tax is paid in full. This is done so that the relatives of the beneficiary do not divert the property from necessary payments by transferring it to him.

There are tax deductions for all taxpayers. There are different benefits for different properties. You will not have to pay property tax for individuals on the following square meters of housing:

10 m 2 rooms;
20 m 2 apartments;
50 m2 house.

Regional governments can independently decide who to provide benefits for deductions. In some areas, beneficiaries include citizens who have three or more children.

Tax rate

A little about how to calculate apartment tax based on cadastral value at a three-level rate. 0.1% is paid by the owners of apartments, their own houses, garages, car spaces and unfinished objects. A tax amount of 0.5% will have to be paid by owners of non-residential properties (studios, workshops, hairdressers, etc.), and owners of luxury housing will pay a 2% tax on property at the cadastral value. Elite property includes premises valued at more than twenty million rubles. Municipal authorities has the right to increase or decrease the coefficient.

How to calculate tax

A few words about how to calculate tax based on cadastral value. There is a “Tax calculator” on the website of the Federal Tax Service of Russia and you can use it to calculate the amount of the fee. If you carefully read the tips, it will be very easy to do. All data to be filled out must be copied from the “Reference Information” of Rosreestr, where you found out the cadastral price of housing, directly into the property tax calculator. If you wish, you can do this yourself. Let's look at this with examples.

First example: apartment

There is a one-room apartment of 30 m2. It is owned by the owner P.P. Perov. He has no other property. The apartment was valued at 150 thousand rubles. From this cost we subtract 20 m2. We multiply 10 m2 by the cadastral value and get 1 million 500 thousand rubles. From this amount you must pay a fee of 1 thousand 500 rubles every year. Before the adoption of the new law, only the inventory value of the apartment was taken into account. After the introduction of the latest estimates, fees have risen quite significantly.

Second example: room

Soboleva T.I. owns a share in the apartment - a room of 15 m2 in an apartment of 40 m2. How to calculate the tax on the share based on the cadastral value in this case? Tax deduction given for 20 m2 of living space. Soboleva owns the apartment jointly with another person. The fee is levied on 20 m2 of housing, this amount should be divided between two owners, the fee will be calculated based on an area of 5 m2. The premises were valued at 200 thousand rubles. 200 thousand rubles: 20 m 2 = 10 thousand rubles – price per square meter. There is a fee of 5 m2, we multiply these meters by the cadastral value - 5 m2 x 200 thousand rubles = 1 million rubles. We divide this amount by 0.1 percent. Soboleva T.I. will pay 1 thousand rubles per year.

Third example: house

How to calculate house taxes. Skobeleva I.P. alone owns a house with an area of 50 m2. The tax deduction for a house is fifty square meters. 50 m 2 – 50 m 2 = 0. Skobeleva does not need to pay a fee to the treasury. If the area of the house was less than 50 m2, then payment of house tax is also not required.

If the property was purchased in the middle of the tax period, then the property tax is calculated based on the months during which the taxpayer owned it. In this case, the month of real estate purchase is calculated as a full month. Therefore, if the apartment was purchased on January 31, the fee will have to be paid in full for January.

Such taxation operates in all developed countries and provides the state treasury, from which money flows into social and other funds. Municipal authorities in many countries make profits only through property taxes. The previously existing property tax, which took into account only the inventory value of the apartment, did not cover all expenses local authorities authorities. All profits from taxation go to the development of the territory and the construction of facilities necessary for the city.

How to pay less

You can revise the cadastral value of real estate when contacting judiciary or to the Rosreestr Commission for controversial issues prices for a owned apartment or room. This should be done when they are clearly overvalued. The owner of the property submits an application to these authorities with a request to recalculate the price of housing no later than six months after the assessment is included in the Rosreestr list. If six months have already expired, the owner files a lawsuit in court to challenge the assessment.

The reason for disagreement with the assessment and the amount of property tax may be: incorrect information about the property, which was taken into account when assessing the property.

Who will have to pay the increased tax?

The largest contributions when calculating apartment tax based on cadastral value will have to be paid to a small percentage of owners. There are about 2 thousand real estate properties in the capital, for which the tax rate is two percent. New buildings are built every year. The price of some apartments in luxury residential complexes is more than a billion rubles. You can calculate the amount of tax based on the cadastral value of such property. The property tax for individuals on such housing amounts to 2 million rubles annually.

How the amount of property tax differs depending on the location of the property in a particular area can be seen using the example of the capital. Thus, for one-room apartments with an area of about 40 m2, the cadastral price depends on their location. If they are located in the western region, then the cadastral value will be higher, and accordingly tax collection there will be more.