Will the tax on apartments rise to 10. Will the Russians be ruined by a new property tax. When do the new tax rules come into effect?

Last update: 03/17/2020

Tax on property of individuals in 2020 and beyond will be charged on the cadastral value. The transitional period for establishing a new tax calculation methodology for property owners is over. Only for 2019 (which is paid in 2020), the tax can still be calculated according to the old rules (taking into account the inventory value of real estate).

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.

If you do not know the cadastral number, then go to the website of Rosreestr in the section "Reference information on real estate objects online", enter the address of the apartment, then copy the received State Tax Code (state cadastral number).

When the cadastral number is known just go to the website of the tax service. There, the proposed columns are filled in (tax year, subject of the Russian Federation, type of real estate, cadastral number), each time clicking "next". As a result, you will be able to find out the property tax due. In addition, depending on the year and region you are interested in, you will find out whether the cadastral or inventory value is applied. From 2020 (namely, the tax base, not the year for payment), only the cadastral calculation is applied.

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

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

If the unified database contains information about the cadastral value of your real estate, then such information must be provided free of charge within five days from the date of applying directly to Rosreestr or the MFC for a certificate of cadastral value (if you order a cadastral passport, in which, among other information is also available and the cadastral value, then you will have to pay 200 rubles).

What property is taxed

Any real estate, except for land, owned by a citizen, is subject to property tax (land is subject to another - land tax). Most often it is about:

• apartments (parts of apartments);
• separate rooms in hostels;
• house for residential purposes. These include residential buildings on land under individual housing construction, personal subsidiary plots, gardening, horticulture, as well as parts of such houses;
• unfinished houses with the designation (according to the project documentation) "residential";
• outbuildings (baths, sheds, etc.);
• commercial facilities (shops, warehouses, offices, etc.).

Tax must be paid by any individuals. Even an individual entrepreneur, if he is not on a special USN regime.

How tax is calculated

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

These rates are basic. They are included in the formula for calculating the amount of tax. This is the so-called direct calculation, when the amount of the cadastral value is multiplied by the interest rate. Schematically, the formula looks like this: “Cadastral value” “X” “% rate” “=” “Tax amount”.

Local authorities can reduce them down to "0" or increase them, but more than three times. Here is an example of how things are with Moscow

The exact amount of property tax does not need to be calculated independently. It will be specified in the notice-receipt, which is sent to all taxpayers annually.

If the tax authorities did not send a notification, then the citizen is not obliged to fuss, proactively make a calculation, pay, request a notification. These are shortcomings of the tax authorities, for which a conscientious taxpayer is not responsible. It should only be taken into account that the taxpayer had previously to notify (notify) the inspection about the presence of real estate ( you do not need to notify if previously notifications were received from the tax service on the payment of tax on the object ). And yet, the inspection can send a notification immediately for three consecutive years (but no more), if the taxpayer was briefly forgotten.

Important! Failure to receive notification by a citizen due to the fact that he does not check mail, moved to another address, and the like does not mean that a notification was not sent. This is already considered an unfair act of a citizen.

The question arises: why know how much the real estate tax will be if the amount is already indicated in the tax notice? The answer is simple. Citizens tend to know in advance how much they will have to pay for their property. In addition, tax authorities sometimes make mistakes in the calculations. Timely detection of inaccuracies makes it easy to solve the problem and avoid unnecessary expenses for illegal tax calculation.

Direct calculation from the cadastral value has been applied since 2020. For previous periods, a reduction factor is provided (for 2018 - 0.6, 2019 - 0.8). That is, the result according to the direct formula (“Inventory cost” X “% rate”) must be multiplied by a coefficient.

There is also an adaptive formula by which you can calculate the amount of property tax:

• H is the amount of tax payable.
• H1 - cadastral value of real estate.
• H2 - inventory value of real estate.
• K - coefficient (depending on the type of property).
• SI - tax rate on the inventory value.
• SC - tax rate from the cadastral value

The specified formula is applied if the object is registered no later than 3 years and there is information about the inventory value.

For those who do not want to bother with calculations, the online calculator will help you find out the real estate tax of individuals from 2019.

When to start paying property tax at cadastral value

In some regions, a new property tax has been paid using cadastral data since 2016. The total tax on the cadastral value will be calculated from 01/01/2020.

Only in certain subjects of the Russian Federation in 2020 it is possible to pay a tariff, reporting for 2019 according to the inventory criterion.

That is, in fact for 2020 (notification and payment will be made in 2021), the inventory cost will be completely excluded from the calculation formula.

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

Tax payment mechanism

Until November of each year, the taxpayer receives a notification 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 amount of tax will change.
Question:

How will the tax be charged if the property is purchased in August 2020? Answer:

the tax will be charged at 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 come to the seller, who will have to pay the tax from January 1 to August inclusive.

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

• up to 300 thousand rubles the value of the property, the rates can be from 0 to 0.1%;
• from 300,001 rubles up to 500 thousand rubles rates of 0.1 - 0.3%;
• from 500 001 rub. and above the size of 0.3 - 2%.

If the municipality has not approved the exact amount of rates, then federal flat rates apply:

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

We remind you that the inventory value can be applied for 2019 (this is the last period). True, the tax notice will come in 2020 or, if the tax office delays the shipment, in 2021, 2022, but no later.

The state goes to meet homeowners - a tax deduction

To reduce the amount of tax, 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. It is these deductible meters that will not be taxed.

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

Until November of each year, the taxpayer receives a notification 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 amount of tax will change.
How will the concession for an apartment or house be taken into account?

For clarity, consider examples of calculating the tax on property of individuals.

Example 1: the property is an apartment with a total area of ​​30 sq. m. Taking into account the tax deduction, we get 30 - 20 \u003d 10 square meters. m. Thus, the owner will need to pay tax for just 10 square meters. m. 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, for the year the amount of tax is 300 rubles. (300,000 x 0.1%).

Example 2: the property is a house with a total area of ​​40 sq. m. Taking into account the tax deduction, we get 40 - 50 \u003d -10. If the value is negative, the tax rate is zero and no tax is due. But no money will be given from the budget. When the tax is negative, it is equated to "0".

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

Each owner pays tax in proportion to his share in the ownership right. However, the deduction is not granted to each owner-shareholder, but to the entire property as a whole. Therefore, such equity holders may have the question of how much to pay tax on an apartment for each.

Until November of each year, the taxpayer receives a notification 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 amount of tax will change.
The apartment has a total area of ​​50 sq.m. is owned by two owners 1/2 each, how will the deduction be distributed?

How will the tax be charged if the property is purchased in August 2020? One owner will need to deduct only 10 sq.m. (20 m2/2) as a tax deduction. Thus, he will pay for 25 - 10 \u003d 15 square meters. 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) from 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 by the corresponding number of persons, in proportion to the size of their shares.

Who pays more

Owners of large and expensive offices, shopping centers, catering establishments and other commercial real estate receive the most severe blow to their wallets. For real estate, owners are required to pay 2% property tax, without deductions and benefits.

For owners of more modest housing, the tax is calculated within 0.1% of the cadastral value. By the way, in rare cases, the amount of tax may become less in relation to the previous year. It depends on the revaluation of the cadastral value, changes in rates at the regional level, in connection with the transition from the inventory price to the cadastral one, etc. Although usually the inventory calculation seems to be more beneficial for the taxpayer, there are exceptions.

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. The 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 the taxable amount of 196,000 - 78,400 = 117,600 rubles. Thus, the tax on an apartment of 50 sq.m. will be 117,600 x 0.1% = 117 rubles 60 kopecks. For example, earlier, according to the inventory value, the owner paid 186 rubles (186,000 x 0.1%).

What benefits are provided

List of exemptions for property tax of individuals

Since 2018, a special benefit is available for families with many children (where from 3 or more children). Parents who have real estate listed can reduce the area of ​​​​the objects depending on the number of children in the family. For each child, you can take away:

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

For example, a family 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 as follows: 100 sq. m. "-" 7 sq.m. "X" 8 children "=" 44 sq.m. This means that the tax will be paid from the cadastral value of 1,320,000 rubles.

At the same time, one owner is exempt from tax only in relation to one property. In order to exclude abuses in the tax issue.

That is, if a pensioner who has a benefit owns two or more apartments, then he is exempt from tax only on one of them. And for the second and others - you will have to pay in full

If a beneficiary citizen has different types of 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 at their 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 for benefits by law are defined as follows:

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

Other types of real estate are not eligible.

To receive such a deduction, you must write an application to the IFTS (), and also attach to it a "Notification of the selected objects of taxation in respect of which a tax benefit is granted for the property tax of individuals" (). These documents must be submitted by December 31 of the reporting year (in which the exemption will apply).

Documentation can be submitted to the territorial inspection, through the MFC, as well as in electronic form through the personal account of the FTS website.

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

What rights do regions have?

Local authorities have the right to change the size of the tax rate by their decrees and apply additional benefits for certain categories of citizens. You can find out about the existence of such privileges by contacting the administration at the place of registration or from a specialist at the MFC.

What to do if the tax notice of the accrued tax has not arrived

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 there is no data on real estate in the IFTS and the taxpayer is obliged to provide a message about the object. Such notification is provided once before the end of the year following the year of acquisition of the property.

Or this is an omission of the tax service. If subsequent notifications come in several years, then you can pay within a 3-year period. But this does not apply to cases where the owner withheld information about their objects. That is, he did not file a message about the acquisition of real estate in the property.

Question answer

Until November of each year, the taxpayer receives a notification 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 amount of tax will change. How to find out the apartment tax debt at the address?

Until November of each year, the taxpayer receives a notification 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 amount of tax will change. What to do if there is no money to pay?

Until November of each year, the taxpayer receives a notification 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 amount of tax will change. If I think that the cost of the tax is too high, can it be reduced and how?

Until November of each year, the taxpayer receives a notification 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 amount of tax will change. What to do if there is no cadastral value in Rosreestr for an apartment?

Until November of each year, the taxpayer receives a notification 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 amount of tax will change. Do I need to pay tax for a municipal apartment?

Until November of each year, the taxpayer receives a notification 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 amount of tax will change. Can a neighbor have a tax with an equal area less?

If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days.

174 comments

In Russia, notifications have begun to be sent on the payment of personal property tax for 2015 at the cadastral - close to the market - value. This was reported in the Federal Tax Service (FTS).

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

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

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

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

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

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

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

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

At the same time, despite the benefits and the gradual introduction of a tax calculated on the cadastral value, in the first year it will increase by 5-15% depending on the category of housing and tax rates in the regions, the professor, dean of the faculty "Taxes and taxation" told Rossiyskaya Gazeta. Financial University under the Government of the Russian Federation Vadim Zasko.

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

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

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

Reading time: 9 min

Individuals may own various real estate objects, which become the object of taxation and oblige the taxpayer to pay property tax in favor of the budget.

The innovations in the field of legislation and the procedure for calculating this tax that come into force will significantly change the amount of tax payments upwards.

Read on to find out what the apartment tax is, how to calculate it correctly and who is entitled to benefits.

Dear readers! Each case is individual, so check with our lawyers for information.Calls are free.

What is a property tax and what does it depend on?

Property tax must be paid by individuals who own the following real estate:

• garages, parking spaces;
• apartments, houses and rooms;
• unified real estate complexes;
• construction projects in progress;
• on any property listed above.

The most common type of private ownership is an apartment.

The apartment tax is a local tax, the regulation of which until the beginning of 2015 was carried out by a separate federal law "On taxes on property of individuals" No. 2003-1 dated December 9, 1991.

On January 1, 2015, the Federal Law No. 284 of December 4, 2014 entered into force, which introduces an additional chapter 32 “Individual property tax” into the Tax Code of the Russian Federation.

As the tax base is established (that is, as close as possible to the market) of the object of taxation owned. Prior to the adoption of regulatory innovations, the inventory cost of the apartment was taken into account in the calculation.

Today, you can find out information about the cadastral value of an apartment on the Internet in several ways:

• if the cadastral number is unknown, then on the Rosreestr website in the appropriate section, the address of the apartment is entered, at which the state cadastral number is displayed;
• if the cadastral number is known, then it must be entered on the website of the tax office and see the cost.

You can additionally clarify the size of the cadastral value of real estate at the MFC and at the cadastral chamber of Rosreestr.

The new rules for calculating the tax on an apartment are applied for each subject of the Russian Federation on an individual basis.

Those regions that did not have time to establish the cadastral value of real estate objects before December 1, 2015 and publicly publish such data in the relevant legislative act, when paying in 2016, will apply the previous calculation scheme.

At the same time, all regions of Russia must fully switch to calculating the tax on an apartment according to the new methodology, taking into account the cadastral value, by January 1, 2020.

The tax on a house or apartment is calculated by the tax office at the place of registration of the taxpayer and is received by him in the form of a tax notice containing data on the amount and timing of payment.

Due to the fact that the tax of persons in question is a local tax, the specific rate is determined in each municipality separately. In accordance with the new law, the following restrictions on tax rates have been adopted:

• no more than 0.1% of the value of the cadastral value of objects of taxation, as well as buildings for economic purposes with an area of ​​\u200b\u200bnot more than 50 square meters. m.;
• no more than 2% for a certain list of objects of taxation listed in the Tax Code of the Russian Federation (clauses 7, 10 of article 378), and objects with a value of more than 300 million rubles;
• no more than 0.5% for the rest of the property.

The authorities of some municipalities, such as, for example, Moscow, Crimea, St. Petersburg and others, have the right reduce the tax rate from 0.1% to 0 or, conversely, increase it, but not more than 3 times.

The legislation allows the use of differentiated rates depending on the following parameters:

• Type of taxable object.
• The location of the object.
• Cadastral value.
• The type of territorial zone within which the object of taxation is located.

At the federal level, a deduction is established for apartments in the equivalent of the cost of 20 square meters. m. of this apartment. It is this number of meters that will not be subject to taxation.

If the cadastral value is negative, it is equal to 0 in accordance with the accepted rules.

Municipal authorities are given the right to increase the amount of the tax deduction at their discretion.

Who will be exempt from paying the tax?

The following categories of citizens are exempt from paying the apartment tax in full:

• invalids of 1, 2 groups;
• heroes of the USSR and the Russian Federation;
• persons awarded the Order of Glory of three degrees;
• WWII veterans;
• members of families who have lost their military breadwinner;
• citizens participating in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant;
• other categories of individuals established by Article 407 of the Tax Code of the Russian Federation.

Tax incentives are granted in the amount of the entire amount of tax subject to mandatory payment.

To receive such a benefit, the owner of the apartment must contact the tax office at the place of registration and fill out an appropriate application for granting him benefits and the necessary set of documents.

The exemption may be granted only in respect of one object of each category of taxable object at the discretion of the taxpayer.

Payment term and rules for calculating apartment tax

With the new procedure for calculating the tax on an apartment, taking into account its cadastral value, the amount paid will be slightly larger compared to the previously used system of calculations. In order to prevent an increase in the tax burden, it was approved that during the first 4 years (after the introduction of new rules in the subject of the Russian Federation), the tax will be calculated according to the formula:

• H \u003d (H1 - H2) x K + H1,
• where H1 - tax calculated taking into account the inventory value;
• H2 - tax calculated taking into account the cadastral value;
• K is a reduction factor that will gradually provide an annual increase in the tax burden by 20%.

Over the years, the coefficient K varies as follows:

• 0.8 - for the fourth year;
• 0.6 - for the third year;
• 0.4 - for the second year;
• 0.2 - for the first year.

Starting from the fifth year, calculations will be made solely on the basis of the cadastral value of the property.

It is advisable to apply the above formula and calculation on it only when the tax using the cadastral value is ultimately higher than with the inventory value.

For clarity, consider a specific example of calculating the tax on an apartment:

Belyaev A.I. owns an apartment with an area of ​​44.1 sq. m. and cadastral value of 1463326.03 rubles. Inventory cost - 109749.45 rubles. For the calculation, a rate of 0.1% and a reduction factor of 0.2 will be applied.

The calculation of the apartment tax for 2015 will be made as follows:

• tax deduction amount: 1463326.03/(44.1*20)=1659.1 rubles;
• value H1: 109749.45 * 0.1% = 109.7495 rubles;
• H2 value: (1463326.03-1659.1) * 0.1% = 1461.667 rubles;
• the total amount of tax for 2015, taking into account the reduction factor of 0.2: Н= (1461.667‒109.7495)*0.2+109.7495=380.13 rubles.

As seen, Calculating property taxes is not difficult.

Moreover, now for these purposes on the official website of the Tax Inspectorate, you can use an online calculator.

The apartment tax for 2015 must be paid by the owner before 12/1/2016.

At the same time, tax notices in the current year will be received by the owners no later than October 1, 2016.

Into the list of pilot regions where owners will pay property tax according to the new scheme, Amur, Vladimir, Pskov, Arkhangelsk, Novgorod, Samara, Ivanovo, Novosibirsk, Magadan, Tver, Sakhalin, Penza, Nizhny Novgorod, Yaroslavl, Ryazan regions, Moscow and the Moscow region, the Republics of Buryatia, Komi, Mordovia, Ingushetia, Udmurtia , Tatarstan, Karachay-Cherkessia, Bashkortostan, Trans-Baikal Territory, Yamal-Nenets and Khanty-Mansi Autonomous Regions.

Starting from August of this year, individuals will gradually receive notifications by mail from the Federal Tax Service. By 2020, all Russian regions will have to pay taxes in accordance with the new rules and legislation.

If the payment deadlines are violated, taxpayers may be charged a fine, the amount of which will be 20% of the debt amount, and also charged for each day of delay (1/300 of the key rate of the Central Bank of the Russian Federation).

It must also be remembered that failure to receive a tax notice in hand does not exempt a citizen from paying property tax.

The new system for calculating the tax on an apartment in 2016 is characterized by an increase in its amount compared to the previously existing one. However, the methods used to support the state to reduce the growth of the tax burden on the population in the form of deductions, benefits and reduction factors will help to significantly reduce the tax burden.

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

The tax is recalculated

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

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

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

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

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

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

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

How much to pay in rubles

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

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

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

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

Count themselves

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

This year, the Federal Tax Service can send notifications to property tax (as well as land and transport taxes) until November 1 - but not everyone will receive paper notifications by mail. Since June 2016, amendments to the Tax Code have come into force, allowing tax authorities to inform citizens (not entrepreneurs) who have connected their personal account on the website of the tax service, only through this service, without paper notifications. According to the Federal Tax Service, there are already more than 20 million such citizens. Tax notices on paper by mail will no longer be automatically sent to them, only upon request, the Federal Tax Service warns.

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

What should property owners prepare for?

Two years ago, Vladimir Putin announced a four-year moratorium on increasing the tax burden on businesses. Officials, to the best of their ability, fulfill the order: if an increase occurs, it is pointwise, with an eye to complaints from the community. But the crisis requires sacrifice, and the budget requires replenishment. And the money that could not be obtained from entrepreneurs, the authorities decided to more than take from citizens. A multiple increase in property tax, fees from parking lots and unfinished buildings, an increase in the period for exemption from personal income tax on the sale of housing - 2016 hit the pockets of most Russians. What the tax changes of the past year led to and what new fees await us in 2017, MK found out from real estate market experts.

For property owners, there are two pieces of news: bad news and very bad news. Let's start with the last one. Starting this year, the tax on the property of individuals is calculated according to a new scheme. Not to say that the event was a big surprise: the government's plans to take a percentage not from the inventory, but from a higher - cadastral - cost of housing have been talked about for a long time. But the Russians were clearly not ready for how the idea would be put into practice.

Firstly, garages, parking lots and unfinished buildings registered in Rosreestr unexpectedly fell under taxation. Previously, the owners did not have to pay for such objects, but now the standard rate for them is 0.1%, and the regions have the right to increase it to 0.3% or reduce it to zero. But the main thing all the same - apartments. The authorities of some regions have chosen the first path - promotions. And now the owner of a decorated apartment worth, say, 6 million rubles will have to pay 18,000 rubles a year to the local budget unscheduled.

Secondly, the size of the property tax did not increase “insignificantly”, as officials said, and not even twice, as the Federal Tax Service promised. It has increased many times, in some cases - dozens of times. So far, the gap between the payment for the BTI and the cadastre is not too striking. Fearing to shock people, the government set a five-year transitional period with decreasing coefficients. So the full amount will have to be transferred only in 2020.

But even the figures that residents of 28 pilot regions saw in receipts last fall were enough to realize the scale of the innovation. For example, if previously a two-room “socket” with an area of ​​75 square meters in Konkovo ​​(13.5 million rubles) cost the owner a symbolic 900 rubles, this year the payment for it amounted to 3.7 thousand. In four years, deductions will reach 9.9 thousand. The result is an increase of 1100%. Add payments for a conditional dacha, a garage, a land plot, and the owner will exactly have a monthly salary, or even two, for settlements with the tax.

However, the problem here is not only in the amount of tax, but also in the cadastral value itself. During the year, thousands of cases were identified throughout the country when it significantly exceeded the market value, and sometimes even reached unrealistic values. Capital lawyer Oleg Sukhov cited several impressive examples in an interview with MK. So, in Odintsovo, an apartment in a new building was “accidentally” estimated at 1.26 billion rubles. The owner was taxed 4 million rubles. And a resident of Nizhnekamsk paid almost 10,000 rubles in tax for an ordinary garage because of an appraiser's mistake. In one of the villages of Mordovia, due to an oversight of officials, the property of pensioners on paper has risen in price by 35–40 times.

As a result, Rosreestr is choking on citizens' applications to revise the cadastral valuation. For 10 months of 2016, the state structure received 35,000 complaints about 73,000 objects. This is more than all of last year. Those who are not helped by appealing to officials go straight to court. Property owners have filed nearly 10,000 lawsuits since January, and the number of litigations is growing every day. Owners who do not have money and time for litigation "vote with their feet." Families with low incomes move from the center closer to the outskirts. Luxury homeowners, private investors and once-happy owners of hereditary apartments are getting rid of property that has suddenly become a burden. Against the backdrop of the crisis, real estate sales are creaking, and owners have to agree to concessions, losing in price, but it’s better than suffering losses for years.

Meanwhile, officials still got their way: in 2016, 28 subjects where the cadastre tax is already in effect will pay the state the same amount as in 2015 the Federal Tax Service collected from all over Russia - 28 billion rubles. By 2020, the amount will increase five times, plus receipts from the remaining 57 regions. This money is enough to patch more than one hole in the budget.

You don't pay, you don't move

The second tax "novelty", relating, strictly speaking, to 2016, concerns the exemption from personal income tax on the sale of real estate. If you bought an apartment, garage or cottage after January 1, 2016, then in order to sell this property without paying tax, you will have to wait five years, and not three years, as before. Exceptions: privatized housing, objects inherited or donated from a family member or close relative, as well as property inherited under a rent agreement. For them, the former term is 3 years.

However, the tax regime itself has not changed. The treasury will have to pay 13% of the difference between the price for which the property was purchased and the one for which it was then sold. For example, the owner paid 20 million rubles for a house in Sochi and after a couple of years he will earn 25 million rubles for it. The payment in this case will be 650 thousand rubles (that is, 13% - 5 million rubles difference). At the same time, it has become much more difficult to get away from collecting according to the old scheme by prescribing a fictitious low price in the contract. According to the new rules, the personal income tax base, and hence the amount of the transaction, cannot be less than 70% of the cadastral value of the object.

Following the logic of officials, the changes will clear the market of speculators who sell real estate right and left literally every day. In fact, according to experts, everyone will lose from the amendments. Citizens who invested in "squares" on the decline in prices and planned to sell them on the rise in 3-4 years. People who decide to move to another area of ​​the city, to another region or abroad. This will also affect those who expect to increase their living space, and those for whom the maintenance of old housing has become unbearable. But the state, even despite the increase in the number of "gray" transactions, as usual, will remain in the black.

Hold your pocket wider

Recently, the government has been actively scattering initiatives to increase revenues. This is a sensational fee from "parasites", and a tax on deposits, and a progressive personal income tax scale, and an increase in VAT, along with excise taxes and social insurance rates. It is clear that some of the proposals "stall" at the level of discussions. Nevertheless, according to lawyers, Russians should not hope for a reduction in the tax burden in 2017.

So, since January, for concealing from the Federal Tax Service data on new property, owners will have to wait for a tax bill for the previous three years and a fine of 20% of the amount of the unpaid fee. In addition, the state wants to almost double the penalties for debtors: from the current 1/300 of the refinancing rate to 1/180 per day.

Real estate is not finished yet. According to statistics, 38% of buildings in Russia do not have legal owners. This includes both ordinary unfinished buildings and completed objects, the owners of which are in no hurry to register in order not to pay taxes. Now officials are looking for any way to bring the dodgers out of the shadows. According to the current standards, citizens who have delayed construction on plots for individual housing construction for more than 10 years are charged double the land tax. In autumn, Khakassia proposed to increase the coefficient for such allotments by 5 times, other regions to multiply their cadastral value, and representatives of the federal government come up with the idea of ​​imposing fees on objects that are registered with the cadastral register, but not registered with Rosreestr. “Although there is no concrete decision yet, with such zeal of the authorities, we do not have long to wait for a new tax,” Oleg Sukhov believes.

However, for the sake of fairness, it must be said that the majority of Russians have privatized housing and received it at their full disposal virtually free of charge. This was a significant plus: people received living space in private ownership. This property can subsequently be freely disposed of: own, sell, donate, bequeath. A privatized apartment can act as collateral for a loan. The owner of the apartment himself decides who to register in it and who to write out. The registration procedure is also simplified: it is impossible to evict a person from a privatized apartment without providing other housing or paying its cost.

The deadlines for the end of free privatization of housing were constantly extended. By the way, the deadline for privatization under such conditions expires in March of this year, and it may be extended. The deputies of the State Duma in the spring session can approve the relevant bill. True, it will most likely affect only certain categories of citizens, for example, those whose housing is in disrepair.

At the same time, by going for free privatization, the state most likely assumed in advance that some kind of financial return from this process was necessary. Obviously, the time has come to collect the stones.

Of course, none of us wants to pay more taxes. And the line of the government, which, by reducing the burden on business, raises taxes for the population, is bewildering. After all, the more fiscal penalties fall on the shoulders of citizens, the less their purchasing power becomes, respectively, worse for the business itself.

Therefore, it would be much more expedient for the state to pursue such a tax policy, as a result of which real estate for Russians would not turn into a burden and there would be no cases when amounts exceeding its cost were demanded as a tax fee for housing.