Increase in property taxes. Will the new property tax ruin Russians? Questions about inventory value

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Property tax individuals- this 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, improvement living conditions, ensuring quality healthcare, education, implementing urban development activities, etc.

In the city of Moscow, this tax is regulated by the Tax Code of the Russian Federation and the Moscow City Law “On the Property Tax of Individuals.”

residential building;

garage or parking space;

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% 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% 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%.

By other means non-residential objects real estate (for example, warehouse, production building) – 0,5%.

TAX DEDUCTION

The tax deduction provides that the following are not subject to tax:

50 sq.m. if you own a residential building;

20 sq.m. if you own an apartment;

10 sq.m. if you own the room.

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

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

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

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

TAX CALCULATION FORMULA

TAX AMOUNT FOR 2015 = (KSr * S - N2014) * K + N2014

KSR = cadastral item taking into account tax deduction = cadastral item - (cadastral item/object area) * amount of deduction;

C - tax rate;

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

N2014 - the amount of tax for 2014 (determined according to the tax calculation rules in force until 2015);

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

For more information about the specifics of tax calculation, see section 5 of the Frequently Asked Questions.

WHEN DO YOU HAVE TO PAY TAX?

When is it necessary to pay personal property tax (NIPL)?

THE TAX IS PAYED ONCE A YEAR.

TAX AUTHORITIES SEND NOTICE FOR PAYMENT OF TAX FOR THE CURRENT YEAR BEFORE NOVEMBER 1 OF THE NEXT YEAR. TAX FOR THE CURRENT YEAR MUST BE PAID BY DECEMBER 1 OF THE NEXT YEAR.

Example: a notice to pay taxes 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 tax payment deadlines and options, see Section 8 of the Frequently Asked Questions.

PROPERTY TAX BENEFITS FOR INDIVIDUALS

FEDERAL BENEFITS

You are entitled to 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 in bold and listed next to the name of each benefit category):

pensioners receiving pensions assigned in the manner established 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 Russian Federation monthly lifelong maintenance is paid – pensioner's ID;

disabled people of I and II disability groups – disability certificate;

disabled since childhood - disability certificate;

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

Heroes 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;

civilian personnel of the Soviet Army, Navy, internal affairs and state security bodies who held positions staff positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which is counted towards these persons’ length of service for the purpose of granting a pension for preferential terms established for military personnel of active army units, – certificate of participation in the Great Patriotic War or certificate of entitlement to benefits;

persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 1244-1 “On the social protection of 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 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 executive authorities of the constituent entities of the Russian Federation, as well as a certificate uniform sample, issued 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, for health reasons or in connection with organizational and staffing measures, with a total duration of military service of 20 years or more - a certificate of a military unit or a certificate issued by the district military commissariat, military unit, military educational institution vocational education, an enterprise, institution or organization of the former Ministry of Defense of the USSR, the State Security Committee of the USSR, the Ministry of Internal Affairs of the USSR and the corresponding federal authorities executive power of the Russian Federation;

persons who were directly involved as part of special risk units in testing nuclear and thermonuclear weapons, eliminating 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 a 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-FZ “On the Status of Military Personnel” - a pension certificate stamped with the stamp “widow (widower, mother, father) of a deceased soldier” or has 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 these family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman;

citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which military operations were carried out fighting, – 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 USSR Ministry of Internal Affairs 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) “flight-lifting personnel participating in nuclear tests”;

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

individuals carrying out professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public - for the period such use - a certificate issued by the relevant authority giving permission to use 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.

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

Example: a pensioner who owns a summer house, 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 economic building for summer cottage with an area of ​​no more than 50 sq. m (for example, for a barn).

ADDITIONAL MOSCOW BENEFITS

In addition to federal benefits, the following benefits have been 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 Moscow Government dated November 28, 2014 No. 700-PP).

You can find out whether 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 details about the benefit:

The benefit is provided for one garage or parking space owned by an individual with an area of ​​no more than 25 square meters:

for categories of citizens specified in the section “Federal Benefits” - in the form of a complete exemption from paying tax (if they did not use the tax benefit established by Article 407 Tax Code RF, 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 Moscow Government dated October 26, 2016 No. 706-PP.

For more information about this benefit, see the section “Register of apartments for the purposes of providing benefits.”

PLEASE NOTE THAT TAX BENEFITS DO NOT APPLY FOR:

real estate used in business activities;

real estate worth more than 300 million rubles.

If you already contacted 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 previously provided will continue to be taken into account.

If you have not submitted before such a statement and you are entitled to a benefit, then to be exempt from paying tax you need to contact any tax office with the application and submit documents confirming that you are entitled to the benefit.

Register of apartments for the purpose of providing benefits

Benefits 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 Moscow Government dated November 28, 2014 No. 700-PP).

The benefit is provided in respect of one apartment owned by an individual who simultaneously meets the following conditions:

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

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

3) cadastral value of one square meter 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 business activities.

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

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

The benefit is valid from the tax year 2015 (payable in 2016) onwards.

DRAW YOUR ATTENTION TO!

The benefit is not provided for any premises in a building included in the approved register of apartments, but only for those premises that simultaneously satisfy all of the above criteria!

If you want to learn more about this benefit, read parts 4-8 of Article 1.1 of Moscow City Law No. 51 dated November 19, 2014 “On the property tax of individuals.”

FREQUENTLY ASKED QUESTIONS ABOUT PROPERTY TAXES FOR INDIVIDUALS

1. General issues
2. Questions regarding taxpayers
3. Tax calculation questions
4. Questions about tax benefits
5. Questions about tax deductions
6. Questions about the reduction factor
7. Procedure and deadlines for tax payment
8. Questions about tax rates

General questions on personal property tax

WHAT CHANGES IN THE TAX CALCULATION RULES?

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

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

mandatory tax deductions have been introduced that reduce the cadastral value of real estate on which tax is paid;

In order to limit the abuse of benefits, the procedure for their provision has changed: now the benefit applies to only one object of each type - for example, one apartment, one house, one garage, etc. As a result, the practice when unscrupulous citizens, in order not to pay tax, registered as beneficiaries a large number of real estate objects. Also, benefits do not apply to real estate worth more than RUB 300 million. and for real estate that is used in business activities.

WHEN DO THE NEW TAX CALCULATION RULES COME INTO FORCE?

IS IT TRUE THAT THE AMOUNT OF TAX WILL INCREASE SIGNIFICANTLY?

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

WHAT PROPERTIES DO I HAVE TO PAY TAX ON?

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

You must pay tax if you own:

residential building;

residential premises (apartment, room);

garage or parking space;

an unfinished construction project (for example, an unfinished house);

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

If you own 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 only own half of this apartment, then you need to pay a tax of 1,000 rubles.

WHAT REGULATIVE LEGAL ACTS (LAWS, ETC.) GOVERN THE TAX?

Property tax for individuals in Moscow is regulated by:

Chapter 32 of the Tax Code of the Russian Federation;

Questions regarding property tax payers of individuals

WHO SHOULD PAY THE TAX?

You must pay tax if you own:

residential building;

residential premises (apartment, room);

garage or parking space;

an unfinished construction project (for example, an unfinished house);

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

If you own 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 only own half of this apartment, then you need to pay a tax of 1,000 rubles.

SHOULD A MINOR CHILD WHO IS THE OWNER OF AN APARTMENT OR A 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 - adoptive parents, guardians or trustees.

DO I HAVE TO PAY TAX ON THE APARTMENT I RENT OR ON THE APARTMENT WHICH IS PROVIDED TO ME UNDER A SOCIAL TENANCY AGREEMENT?

No, they shouldn’t, only property owners pay tax.

Questions about cadastral value and cadastral registration data

What affects the amount of personal property tax (NIPL)?

WHAT IS CADASTRAL VALUE?

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 it was built, the material of the walls, its area, the distance to the nearest metro station, the distance to recreational areas (forest, park, etc.), the fact that the property was declared unsafe, 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 property using the Internet service “Reference information on real estate objects online,” which is available on the official website of Rosreestr. You can also contact directly Rosreestr or the Provision Centers public services city ​​of Moscow "My documents".

HOW IS THE CADASTRAL VALUE OF MY REAL PROPERTY DETERMINED?

The cadastral value is determined by the mass valuation method based on information contained in a single database for all real estate objects - the State Real Estate Cadastre. When using the mass valuation method, characteristics are identified on which the price of real estate on the market depends. Using information about these characteristics and prices of real real estate transactions, an assessment model is built, which is used to determine the cadastral value of each property. Since the cadastral value is determined by the mass valuation method, it does not take into account individual characteristics specific 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 apartment’s windows face. As a result, the cadastral value of a particular object may differ from its real market price - to compensate for this imperfection of 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 hired to carry out state cadastral valuation. The results of determining the cadastral value are approved by the Moscow Government and entered into State cadastre real estate.

WHY HAS THE CADASTRE VALUE OF MY REAL PROPERTY INCREASED?

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

WHAT INFORMATION ABOUT MY REAL PROPERTY WAS USED IN DETERMINING THE CADASTRAL VALUE OF MY REAL PROPERTY?

The cadastral value is determined based on information about 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 recreational areas (forest, park, etc.), the fact of recognition of the property emergency, prices of real estate transactions and some other information.

I BELIEVE THAT THE CADASTRAL VALUE OF MY REAL PROPERTY IS DETERMINED INCORRECTLY

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

THE CADASTRAL VALUE INDICATED IN THE NOTIFICATION DOES NOT CORRESPOND TO THE DATA OF THE CADASTRAL PASSPORT (OTHER DOCUMENT CONTAINING CADASTRAL RECORDING INFORMATION)

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

WHAT IS A CADASTRAL NUMBER?

Cadastral number of the property – unique number object of real estate, assigned to it when entering information about real estate in single base of all real estate - State Real Estate Cadastre.

WHERE TO FIND OUT THE CADASTRE 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 contact directly Rosreestr or the Centers for the provision of public services of the city of Moscow “My Documents”.

Questions about inventory value

WHAT IS INVENTORY VALUE?

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

WHERE TO FIND OUT THE INVENTORY VALUE?

You can find out the inventory value of your property by contacting the State Budgetary Institution MosgorBTI or the Centers for the provision of public services of the city of Moscow “My Documents”.

Questions regarding the calculation of property tax for individuals

WHY HAS THE TAX ON REAL ESTATE PROPERTY OF WHICH I AM THE OWNER INCREASED?

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

1. transition to property taxation based on 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 benefits (for example, previously the benefit was valid for all real estate objects in your property, but now only for one object of each type - for example, one apartment, one dacha, one garage, etc.);
4. combination of the factors listed above.

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 DO I CALCULATE THE TAX IF I BECAME (OR Ceased TO BE) THE OWNER OF A REAL PROPERTY DURING THE YEAR (FOR EXAMPLE, I BOUGHT OR SOLD)?

The tax is paid in proportion to the number of complete 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 (E.G. APARTMENTS) CALCULATED?

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

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 objects real estate, in respect of which the tax base is determined as their cadastral value on the Department’s website economic policy and development of the city of Moscow;

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

0.5% for all other cases.

HOW TO CALCULATE TAX IF THE REAL PROPERTY IS IN COMMON SHARE PROPERTY / COMMON JOINT OWNERSHIP?

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

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

HOW TO CALCULATE TAX ON REAL PROPERTY OBJECTS RECEIVED BY INHERITANCE?

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

If the death of the testator occurred before the 15th day of the month (inclusive), this month is taken into account to calculate 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 tax amount.

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

Individual entrepreneurs using a simplified tax 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 in which 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 of Economic Policy and Development of the City of Moscow.

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

Questions about personal property tax benefits

DOES A TAX BENEFIT INVOLVE COMPLETE OR PARTIAL TAX RELEASE?

Tax benefit - exemption from paying tax on:

one apartment or room;

alone residential building;

alone garage or parking space.

In addition, individuals who carry out professional creative activities are exempt 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-governmental organization open to the public. museum, gallery, library - for the period of such use.

Also, all individuals (regardless of whether they belong to a preferential category) are exempt from paying tax in relation to one economic building or structure with an area of ​​no more than 50 square meters. m and which is located on plot of land provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction.

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

You are entitled to 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 in font and are indicated next to the name of each benefit category):

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

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

3) disabled people since childhood - disability certificate;

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

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) persons of civilian personnel of the Soviet Army, Navy, internal affairs and state security bodies who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in this period in cities, participation in the defense of which is counted towards these persons' length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units - certificate of participation in the Great Patriotic War or certificate of entitlement 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 nuclear power plant 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 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 of a disabled person and a certificate of a participant in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, a special certificate issued by executive authorities of the constituent entities of the Russian Federation, as well as a uniform certificate issued in the manner determined by the Government Russian Federation;

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

9) persons who took direct part in special risk units in testing nuclear and thermonuclear weapons, liquidation 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 a medical and social expert commission;

10) family members of military personnel who have lost their breadwinner - a pension certificate, which is stamped “widow (widower, mother, father) of a deceased soldier” or has 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 these family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman;

11) citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities took place - a certificate of entitlement to benefits and certificates issued by the district military commissariat, military unit, military educational institution, enterprise , an institution or organization of the USSR Ministry of Internal Affairs or 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) “flight-lifting personnel participating 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 government bodies;

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

I AM A PREFERRED 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 exempt from paying tax in relation to one apartment, one dacha and one garage. But he is obliged to pay tax on the second apartment he owns (second dacha, second garage).

In addition, the benefit is not provided if:

the property is used for business activities;

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 for which the tax base is determined as their cadastral value.

You can check whether the shopping or office center in which 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 of Economic Policy and Development of the City of Moscow.

Also, you may not have submitted an application for the benefit to the tax authorities.

HOW TO OBTAIN TAX BENEFITS?

For getting tax benefit You need to contact any tax office with an application for a benefit and documents confirming your right to a benefit. In addition, you can submit an application to in electronic format via 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 GRANTED TO ONE OF THEM APPLY TO THE WHOLE PROPERTY? MY WIFE (HUSBAND) AND I HAVE AN APARTMENT IN SHARE (JOINT) OWNERSHIP, AND ONLY ONE OF US HAS THE RIGHT TO THE 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 the benefit, your wife / husband will have to pay tax in proportion to her / his share in the property.

DO I NEED TO RE-SUBMIT DOCUMENTS CONFIRMING THE RIGHT TO A TAX BENEFIT IF THEY HAVE ALREADY BEEN SUBMITTED TO THE TAX AUTHORITY?

No, if you have previously been granted a tax benefit, then re-submit the documents to tax authority no need.

IN WHAT TIME TERM IS IT NECESSARY TO PROVIDE NOTICE TO THE TAX AUTHORITY ABOUT THE SELECTED OBJECTS OF TAXATION FOR WHICH TAX BENEFITS WILL BE PROVIDED?

Unless you notify the tax authorities, the tax benefit will be available for one property of each type with the highest assessed tax amount (i.e. the largest and/or most expensive property).

Notification of the selected taxable objects must be sent to the tax authorities only if you want to change the property to which the benefit applies.

Notification of the selected taxable objects must be sent to the tax authorities if you want to independently select a property for which the benefit applies.

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 benefit to apply to a specific two-unit apartment in your property, then the notification must be sent before November 1, 2015.

However, unless you notify the tax authorities, the tax benefit will be provided for one property of each type with the maximum calculated tax amount (that is, for the largest and/or most expensive property).

ARE TAX BENEFIT PROVIDED FOR NON-RESIDENTIAL PREMISES (FOR EXAMPLE, APARTMENTS)?

The benefit is provided only for the following non-residential premises:

1. Garage, parking space.
2. A specially equipped room, 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. A utility building or structure with an area of ​​no more than 50 square meters. m and which is located on a plot of land provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction.

The benefit does not apply to other non-residential properties (including apartments).

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

Yes, after submitting documents confirming your right to a tax benefit, the tax amount can be recalculated, but no more than 3 years and not earlier than the date the right to a tax benefit arises. For example, if you became a pensioner in 2010, but sent supporting documents to the tax authorities in 2015, your taxes for 2014, 2013 and 2012 will be recalculated.

Questions about tax deductions for calculating property tax for individuals

Tax deduction when paying property tax for individuals (NIFL)

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

The deductible area is established depending on the type of property:

10 sq. m for a room;

20 sq. m for an apartment;

50 sq. m for home.

HOW IS THE CADASTRAL VALUE OF A DEDUCTION DETERMINED?

The cadastral value of the deduction is calculated as the deductible area (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 real estate.

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 DEDUCTION CALCULATED IF THE REAL PROPERTY IS IN COMMON SHARE PROPERTY / COMMON JOINT OWNERSHIP?

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 A TAX DEDUCTION PROVIDED FOR NON-RESIDENTIAL PREMISES (FOR EXAMPLE, APARTMENTS)?

No, tax deductions are not available for non-residential premises, including apartments.

Questions about the reduction factor for calculating property tax for individuals

WHAT IS A REDUCTION FACTOR?

This is a coefficient that reduces the amount of calculated property tax for 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 factor that reduces the amount of tax. As a result of applying this coefficient when calculating tax for 2015–2018 full amount You will pay taxes on your real estate only in 2020.

HOW WILL THE REDUCTION FACTOR VALUES CHANGE?

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

Reduction factor

tax is not applied to the amount

Procedure and deadlines for paying property tax for individuals

WHEN WILL I RECEIVE NOTICE TO PAY INDIVIDUALS PROPERTY TAX?

Tax notices are sent by tax authorities before November 1 of the year following the year of tax calculation (that is, notices for tax payment for 2015 will be sent to you before November 1, 2016). If you are registered in the Internet service “Taxpayer Personal Account” 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 for this service, a tax notice with a receipt will be sent to you by mail.

WHEN DO YOU HAVE TO PAY TAX?

WHAT SHOULD I DO IF I DIDN’T RECEIVE A TAX PAYMENT NOTICE AND I OWNED THE PROPERTY LAST YEAR?

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

DO I HAVE TO CALCULATE THE TAX AND SUBMIT A TAX RETURN MYSELF?

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

IS IT POSSIBLE TO PAY TAX ONLINE? HOW CAN I DO IT?

Yes you can. To do this you need to use:

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

Internet service “Taxpayer Personal Account” (registration required) on the website of the Federal Tax Service of Russia nalog.ru.

Using these services, you can generate a tax payment receipt for payment in any bank in cash or make a non-cash 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 DO NOT PAY THE TAX?

In case of non-payment of tax in established by law deadline, you will be charged a penalty (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 to collect the amount of tax at the expense of your property, including cash Money and funds for bank accounts. Subsequently, if you refuse to repay the debt by a court decision, the bailiff has the right to issue an order against you on a temporary restriction on leaving Russia, as well as to seize your property.

Questions about tax rates

WHAT ARE THE TAX RATES IN MOSCOW?

For apartments, rooms, residential buildings, outbuildings on a summer cottage (if the area of ​​such a building is no 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 taxable objects (non-residential premises, garages, parking spaces) in office and retail facilities (the list of such objects was approved by Decree of the Moscow Government 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 taxes for 2018 and subsequent years (payable in 2019 and beyond).

You can find out whether the building in which your non-residential premises, garage or parking space is 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, a warehouse, industrial building) - 0,5% .

WHAT IS THE TAXED RATE FOR APARTMENTS?

Please note that the apartments are non-residential premises.

Therefore, when calculating apartment tax:

The tax rates provided for non-residential premises apply:

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

- 0,5% - in other cases;

Federal tax benefits do not apply;

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 Moscow Government dated October 26, 2016 No. 706-PP (for more information about the benefit, see the section “Register of apartments for the purposes of providing benefits”).

no tax deductions apply.

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

Photo: depositphotos.com/Wavebreakmedia

On Monday, October 6, Vladimir Putin signed amendments to the Tax Code of the Russian Federation. Existing tax for the property of individuals will be tied to the cadastral value of the property. Land tax while being preserved.

The new law will come into force on January 1, 2015, but a five-year period is provided transition period for 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. As a result of the amendments, 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. In a relationship commercial real estate(retail and office properties), as well as expensive real estate (over 300 million rubles), 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 determination procedure 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 reduce them. As a result of the application of 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(Federal Tax Service), average market price 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. in year. The current property tax for the same “kopeck piece” is about 700 rubles. For a family of three two-room apartment in 55 sq. 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 could 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, 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.

The new property tax 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, the greatest 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 the tax burden can increase significantly - five or more times. “Old houses are mainly inhabited by elderly people who received these apartments back in the last century, as well as their heirs. And not all owners of such real estate will be able to pay new tax. In this situation, a “natural resettlement” of low-income strata from the central part of the city to the outskirts may begin,” Maria Litinetskaya told RBC Real Estate.

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

According to Blackwood managing partner Konstantin Kovalev, there are two possible scenarios here: selling for the purpose of purchasing a less expensive property in another area, or leasing 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, the rent will be increased in order to compensate for the increased property tax,” the expert believes.

Experts believe that there will be no significant changes in the housing purchase and sale segment. Increased tax on real estate will not become a stop factor for purchasing housing for the purpose of living. Some correction is possible in the investment demand segment.

"Most likely, owners of expensive real estate will be looking for various ways reducing your tax burden by re-registering apartments to relatives belonging to preferential categories 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, secondary market housing in Moscow, the share of the supply of apartments more expensive 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 estimated value, exceeding 300 million rubles, in Moscow is approximately 1.5-2 thousand, plus new houses are put into operation every year, replenishing this volume by several dozen more. Concerning country houses, then, according to IntermarkSavills managing partner Dmitry Khalin, the luxury category will most likely fall, on the one hand, into mansions located in expensive places (Rublyovka, Minskoye Shosse, New Riga), on the other hand, objects of large area (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. total area 270 sq. 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 were recorded according to the official transaction amount, then the penthouse would be classified as an object “over 300 million rubles,” for which it is taken into account increased rate 2%. Thus, by 2020, the owner of an elite apartment. you will have to pay tax of more than 9 million rubles. in year.

Contact Real Estate has calculated the cost of one of the most expensive properties in Moscow - apartments in an elite residential complex"Negotiant". 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. in year! It is worth noting that on this moment This is an indicative and conditional calculation.

According to Denis Popov, there are still too many unknowns to do anything 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

In six months, Russians will receive a big surprise - they will receive notices about the payment of property taxes. Starting from 2016, property tax for individuals is calculated according to new rules in accordance with Chapter 32 “Property tax for individuals” of the Tax Code of the Russian Federation. The authorities of 28 constituent entities of the Russian Federation decided to use the cadastral value of real estate as a tax base from January 1, 2015.

Its introduction will be gradual - 20% per year, and by 2020 we will pay full property tax, calculated according to a cadastral valuation close to the market value, and not according to the BTI assessment, as was before. But the problem is that the cadastral value can differ greatly from the market value. And not in favor of the owner. Despite the fact that many citizens have heard something about the tax increase, few people know exactly how much they will have to spend on paying taxes in 2020. And, according to experts, many will simply not be able to do this.

Izvestia asked the consulting company Berkshire Advisory Group to calculate the amount of tax for different types apartments (1-, 2-, 3-room in “Stalin”, “Khrushchev” and standard panel houses) in different areas of the capital, since the situation there is the most dramatic due to high cost real estate. In the regions, the trends are, of course, the same, but the scale is not so frightening.

In these tables, we calculated expenses by tax amount by year, based on data from large developers - the Konti group of companies and the Real Estate Market Indicators portal (IRN.ru). We took ready-made analytics from them on the cost per square meter,” she said CEO Berkshire Advisory Group Irina Vishnevskaya. - Tax rates are set at the level of federal subjects and depend on the area and cost of housing. As part of our study, for consistency, we adopted a rate of 0.1% of the market value of the apartment for comparison.

Standard apartments were taken as a basis. For example, the tax on a one-room metropolitan “Khrushchev” apartment with an area of ​​30 square meters. m (minus 20 sq. m., which are not taxed) near the Molodezhnaya metro station will increase by 2020 from 567.61 rubles to 2838.05 rubles. And the tax on a three-room “Stalin” apartment with an area of ​​71 square meters. m (minus 20 sq. m) near the Frunzenskaya metro station will increase from 9256.36 rubles to 46281.78 rubles.

The expert community has the most questions for appraisers.

Until June of this year, the cadastral value of real estate was assessed by independent appraisers. That is, Rosreestr held a competition, selected appraisal companies that used mass appraisal methods to determine the cadastral value, explains Irina Vishnevskaya. - For the whole Russian real estate Fewer than ten such companies were selected. But since mass valuation methods are based on the “average temperature in a hospital,” it happened that even in the same building, the cost of identical apartments differed by three times. Accordingly, the tax was different.

After the adoption of the new law, the assessment of real estate will be carried out by state budgetary institutions (GBU), which will be created in each region, says Vishnevskaya. - That is, the state itself will assess the “market” value of real estate. And now the expert community is very concerned about this. There were very serious requirements for independent appraisers. And the ratio of appraisers of the State Budgetary Institution is several times lower - and in terms of experience appraisal activities, and in terms of the number of appraisers of future state budgetary institutions. And there are very big fears that the State Budgetary Institution, like any state-financed organization, will protect the interests of the state.

According to the doctor economic sciences, Professor of the Department of Labor and social policy MIGSU RANEPA, member of the Expert Council of the Government of the Russian Federation Lyubov Khrapylina, “massive human tragedies” await us.

The cadastral value tax will become a terrible burden for people who do not have the opportunity to pay such an amount, says Khrapylina. - A lot of older people have expensive apartments. And they need to move. But even if they don't mind, there is a very important problem. People with reduced social protection They are absolutely incapable of organizing such matters on their own. And you shouldn’t count on conscientious realtors here.

What should we expect in the near future? Experts name three things: migration of residents from the center to the outskirts, release to the market investment apartments and increased workload on the courts.

By the end of this year - the beginning of next year we will see the dynamics of relocation low-income families from larger housing to smaller housing, so they will try to reduce tax costs. In addition, a huge amount of housing will be thrown onto the market. People had free money, bought apartments to rent to their children. Now they won’t be able to support them,” says Vishnevskaya.

What can be done to reduce taxes? A citizen has the right to challenge the cadastral value established by the state by bringing it to the market value.

If you do not agree that your apartment is worth 20 million rubles, you can contact an independent appraiser. He will come, examine, evaluate it using all assessment methods, taking into account all factors. After that, you go to court with a claim to establish the cadastral value in the amount of the market value,” says Irina Vishnevskaya. - Now this is a very widespread practice.

However, municipalities also have the right to challenge the cadastral value if they consider it to be underestimated. Therefore, the state will fight to replenish the budget, and people will fight not to overpay.