Property tax for individuals (Chapter 32 of the Tax Code of the Russian Federation)

How do general rules and local specifics relate?

The rules for calculating and paying property tax for individuals are enshrined in Chapter 32 of the Tax Code. The provisions of this chapter are the same for all municipalities of the Russian Federation, but local authorities have the right to establish some features within the framework of general rules.

Thus, the municipality can approve its tax rates. The main thing is that the “local” value fits within the framework established by Chapter 32 of the Tax Code of the Russian Federation. In addition, “local” rates may not be uniform, but differentiated, that is, depending on the type of object, its location, cadastral or total inventory value, or on the type of territorial zone.

In addition, municipalities are allowed to increase the amounts of tax deductions established in the Tax Code of the Russian Federation and introduce additional benefits. But local authorities do not have the right to reduce deductions and reduce the list of benefits.

Tax rates and deductions can be found at your tax office.

Article 399. General provisions

1. The property tax for individuals (hereinafter referred to as the tax in this chapter) is established by this Code and the regulatory legal acts of the representative bodies of municipal formations, is put into effect and ceases to be in effect in accordance with this Code and the regulatory legal acts of the representative bodies of municipal formations and is obligatory for payment in the territories of these municipalities.

In the federal cities of Moscow, St. Petersburg and Sevastopol, the tax is established by this Code and the laws of the specified constituent entities of the Russian Federation, is put into effect and ceases to be in effect in accordance with this Code and the laws of the specified constituent entities of the Russian Federation and is obligatory for payment in the territories of these constituent entities of the Russian Federation.

2. When establishing a tax, the representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol) determine tax rates within the limits established by this chapter, and the specifics of determining the tax base in accordance with this chapter.

When establishing a tax, regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) may also establish tax benefits not provided for by this chapter, the grounds and procedure for their application by taxpayers.

Who pays the tax

Individuals (including individual entrepreneurs) are owners of residential buildings, rooms, apartments, garages, parking spaces, unified real estate complexes, unfinished construction projects and other buildings, structures, premises and structures (including non-residential). Taxpayers are also the owners of residential buildings located on household plots, vegetable gardens, gardening associations and on land plots intended for individual housing construction.

Fill out and submit declarations on land, transport and “property” taxes via the Internet Submit for free

Who doesn't pay tax

Chapter 32 of the Tax Code of the Russian Federation provides a closed list of citizens exempt from personal property tax. These are disabled people of groups I and II, disabled children, pensioners, veterans, heroes of the Soviet Union, heroes of the Russian Federation and a number of other categories.

If a person entitled to a benefit owns several properties of the same type at once, the benefit is provided only in relation to one of them at the choice of the taxpayer. Let's explain with an example. Let’s say a veteran owns two apartments and three garages. Then he is entitled to a benefit of one apartment and one garage. The remaining apartment and two garages are taxed on a general basis.

There are other restrictions. Thus, the benefit can only be obtained in relation to real estate that is not involved in business activities. In addition, unfinished construction projects and single real estate complexes are not eligible for the benefit under any circumstances.

To receive a benefit for the current year, you need to notify the tax office about the selected preferential object before November 1 of this year. You can only change your choice starting next year. You should also write an application (for the application form, see “A new application form has been approved for granting benefits to individuals on “property” taxes”). If the “beneficiary” does not notify the Federal Tax Service about which object he wants to exempt from tax, the inspectors themselves will make a choice. This will be the object for which the tax amount is maximum.

Article 407. Tax benefits

COMMENT For details on who is entitled to receive tax benefits and how to apply for them, see the link.

1. Taking into account the provisions of this article, the following categories of taxpayers have the right to a tax benefit:

1) Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

2) disabled people of disability groups I and II;

3) disabled since childhood, disabled children;

4) 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;

5) 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 military service during this period 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;

6) persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 1244-I “On the social protection of citizens exposed to radiation due to the disaster at the Chernobyl nuclear power plant”, in accordance with the Federal Law of November 26, 1998 year 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 of January 10, 2002 No. 2-FZ “On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";

7) 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; 2 Federal benefits for property tax for individuals ;

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;

9) family members of military personnel who have lost their breadwinner, recognized as such in accordance with Federal Law No. 76-FZ of May 27, 1998 “On the status of military personnel”;

10) 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;

11) citizens discharged from military service or called up for military training who performed international duty in Afghanistan and other countries where hostilities took place;

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;17

13) parents and spouses of military personnel and government employees who died in the line of duty;

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 buildings, apartments, rooms used to organize non-state museums and galleries open to the public , libraries - for the period of such use;

15) individuals - in relation to economic buildings or structures, the area of ​​each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction.

2. A tax benefit is provided in the amount of tax payable by the taxpayer in relation to an object of taxation that is owned by the taxpayer and is not used by the taxpayer in business activities.

3. When determining the amount of tax payable by a taxpayer, a tax benefit is provided in respect of one taxable item of each type at the taxpayer’s choice, regardless of the number of grounds for applying tax benefits.

4. Tax benefits are provided in relation to the following types of taxable items:

• apartment, part of an apartment or room;
• residential building or part of a residential building;
• premises or structures specified in subparagraph 14 of paragraph 1 of this article;
• economic building or structure specified in subparagraph 15 of paragraph 1 of this article;
• garage or parking space.

5. Tax benefits are not provided in respect of taxable objects specified in subparagraph 2 of paragraph 2 of Article 406 of this Code, with the exception of garages and parking spaces located in such taxable objects.

6. Individuals entitled to tax benefits established by the legislation on taxes and fees submit an application for a tax benefit to the tax authority of their choice, and also have the right to submit documents confirming the taxpayer’s right to a tax benefit.

Confirmation of a taxpayer's right to a tax benefit is carried out in a manner similar to the procedure provided for in paragraph 3 of Article 361.1 of this Code.

The form of an application for a tax benefit and the procedure for filling it out, the format for submitting such an application in electronic form are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

7. A notification about the selected objects of taxation in respect of which a tax benefit is granted is submitted by the taxpayer to the tax authority of his choice before November 1 of the year, which is the tax period from which the tax benefit is applied to the specified objects.

A taxpayer who has submitted a notification to the tax authority about the selected taxable object does not have the right, after November 1 of the year that is the tax period, to submit an updated notification with a change in the taxable object in respect of which a tax benefit is granted in the specified tax period.

If a taxpayer entitled to a tax benefit fails to provide notice of the selected taxable item, the tax benefit is granted in respect of one taxable item of each type with the maximum calculated tax amount.

The form of the notification is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

Who calculates the tax

Tax authorities calculate the amount of property tax for individuals. They also send the taxpayer a notice of payment. In this case, employees of the Federal Tax Service can present tax for payment for no more than three years preceding the year when the notification was sent. If they include tax for earlier periods in the notice, the taxpayer has the right not to transfer the money.

In practice, it often happens that information about purchased apartments, houses, garages, etc. does not reach the tax authorities in a timely manner. In this regard, no notifications are sent and, as a result, no tax is paid.

To resolve this problem, the following obligation has been introduced for individuals. Citizens who own real estate must independently inform the inspectorate about objects subject to property tax. But this does not always need to be done, but only if during the entire period of ownership of the property the inspectors never sent a notice of tax payment. In addition to the message, it is required to provide documents confirming ownership. This must be done before December 31 of the year following the expired tax period. Individuals who fail to fulfill this obligation may be fined in the amount of 20% of the unpaid amount of tax in relation to an object “hidden” from inspectors.

Property tax for individuals in St. Petersburg

The property tax for individuals in St. Petersburg is established by the Law of St. Petersburg dated November 26, 2014 No. 643-109.

Property tax rates for individuals in St. Petersburg:

1. residential buildings in the following sizes:
   

   Cadastral value, rub.	Tax rate
   Up to 5,000,000 (inclusive)	0.1 percent
   Over 5000000 to 10000000 (inclusive)	0.15 percent
   Over 10,000,000 to 20,000,000 (inclusive)	0.2 percent
   Over 20000000	0.25 percent

2. residential premises in the following sizes:
   

   Cadastral value, rub.	Tax rate
   Up to 7,000,000 (inclusive)	0.1 percent
   Over 7000000 to 20000000 (inclusive)	0.15 percent
   Over 20000000	0.2 percent

3. garages and parking spaces - in the amount of 0.3 percent of the cadastral value of the taxable object;
4. objects of unfinished construction (hereinafter referred to as ONS) in the following sizes:
   

   Tax object type	Tax rate
   For ONS in case the designed purpose of such objects is a residential building	0.1 percent
   For ONS for other purposes	0.5 percent

5. single real estate complexes in the following sizes:
   

   Cadastral value, rub.	Tax rate
   Up to 10,000,000 (inclusive)	0.1 percent
   Over 10,000,000 to 25,000,000 (inclusive	0.2 percent
   Over 25,000,000	0.3 percent

6. for shopping, administrative and business complexes and premises in them with an area of ​​3,000 square meters or more, the tax rate is 1% of the cadastral value.
7. other objects of taxation - in the amount of 0.1 percent of the cadastral value of the object of taxation.

Features of determining the tax base:

Starting from 2021, the tax base for taxable objects is determined based on their cadastral value.

Benefits for property tax for individuals in St. Petersburg:

Orphans, children without parental care, and persons from among orphans and children without parental care are exempt from paying property tax for individuals. They receive benefits for the period of stay in an organization carrying out educational activities, regardless of the form of ownership, as well as for the period of service in the Armed Forces of the Russian Federation.

This benefit must be documented. The list of required documents is specified in Law No. 643-109.

Let us remind you that the Tax Code has approved the main list of preferential categories of citizens for property tax. The St. Petersburg law complements this list and does not replace it.

How the tax base and tax rate are determined

To calculate the amount of tax, you need to know the values ​​of such indicators as the tax base and tax rate. Until 2021 inclusive, two options were possible for determining the base and rate: based on the cadastral value of the object and based on the inventory value of the object.

In 2021 and beyond, only the first option remains. In other words, in all regions without exception, the base and rate of property tax for individuals is determined only by the cadastral value.

How is the tax base determined based on the cadastral value?

The tax base is calculated for each object. The tax base is the cadastral value of the property as of January 1. If the object is formed in the middle of the year, then the cadastral value is taken as of the date the object is registered for cadastral registration. The cadastral value can be found in the documents for the object, in the offices of Rosreestr and the cadastral chamber, in Multifunctional Centers (MFC) or on the official website of Rosreestr. This information is provided free of charge.

When calculating the tax amount, the cadastral value is reduced by the amount of the tax deduction. Chapter 32 of the Tax Code of the Russian Federation provides the following deduction values: for an apartment - the cadastral value of 20 square meters, for a room - the cadastral value of 10 square meters, for a house - the cadastral value of 50 square meters, for a single real estate complex - 1,000 000 rub. We illustrate the calculation of the base with an example.

Example

The cadastral value of an apartment is 4,500,000 rubles, and the cadastral value of one square meter is 90,000 rubles. Then the amount of the tax deduction will be equal to 1,800,000 rubles (20 x 90,000 rubles), and the size of the tax base will be 2,700,000 rubles (4,500,000 - 1,800,000).

Municipalities have the right to increase deductions without any restrictions. If, as a result, the amount of the deduction is greater than the cadastral value of the property, the tax base will become zero. A negative base value is not allowed.

How the tax base was determined based on inventory value until 2021

The tax base was calculated for each object. In those regions where tax calculation based on cadastral value was not introduced until 2021, the base for the property tax for individuals was the inventory value of the property. It was installed by the Technical Documentation Bureau (BTI) and reported to the tax authorities.

When calculating the amount of tax, the inventory value was multiplied by a deflator coefficient, the value of which was established annually by the government of the Russian Federation (in 2021 it was 1.518).

The inventory value can be found at the BTI branch at your place of residence. To do this, you need to write an application, present your passport, documents for the property and pay for the services.

Personal property tax: what's new in 2021?

The deflator coefficient for calculating personal property taxes for 2021 is 1.425. In 2021, its value was 1.329. The new coefficient was established by Order of the Ministry of Economic Development of Russia dated November 3, 2016 N 698.

When paying arrears on all taxes, from October 1, 2021, the rules for calculating penalties will change. If there is a long delay, large amounts of penalties will have to be paid - this applies to arrears that arose after October 1, 2021. Changes have been made to the rules for calculating penalties, which are established for organizations in clause 4 of Art. 75 of the Tax Code of the Russian Federation.

If, starting from the specified date, the payment is overdue for more than 30 days, the penalty will have to be calculated as follows:

• based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid in the period from the 1st to the 30th calendar days (inclusive) of such delay;
• based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.

If the delay is 30 calendar days or less, the legal entity will pay a penalty based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

When paying arrears before October 1, 2021, the number of days of delay does not matter; the rate in any case will be 1/300 of the Central Bank refinancing rate. Let us remind you that from 2021 the refinancing rate is equal to the key rate.

Tax rates

When determining the base based on the cadastral value

For residential buildings and residential premises, unfinished residential buildings, garages and parking spaces, the rate is 0.1% of the cadastral value. Local authorities have the right to increase this value, but not more than three times. Municipalities can also lower the rate to any value down to zero.

For administrative, business and shopping centers, non-residential premises used for offices, retail facilities, catering and consumer services, as well as facilities with a cadastral value above 300 million rubles, the rate is 2% of the cadastral value. This value is the maximum permissible, that is, municipal authorities can lower it, but cannot increase it.

For all other objects, the maximum allowable rate is 0.5% of the cadastral value.

When determining the base based on inventory value (until 2020)

For regions where the tax until 2021 was determined based on the inventory value of objects, the Tax Code of the Russian Federation established acceptable rates:

Local authorities chose the value of the rate from the acceptable range and approved it by normative legal act. If the municipality did not approve its rate, the following values ​​were applied. For objects whose total inventory value, multiplied by the deflator coefficient (taking into account the taxpayer’s share), did not exceed 500,000 rubles. inclusive, the rate was 0.1%. For all other objects the rate was 0.3%.

Tax Code of the Russian Federation 2021

Chapter 32

Property tax for individuals

Article 399. General provisions
(introduced by Federal Law dated October 4, 2014 N 284-FZ)

1. The property tax for individuals (hereinafter referred to as the tax in this chapter) is established by this Code and the regulatory legal acts of the representative bodies of municipal formations, is put into effect and ceases to be in effect in accordance with this Code and the regulatory legal acts of the representative bodies of municipal formations and is obligatory for payment in the territories of these municipalities. In the federal cities of Moscow, St. Petersburg and Sevastopol, the tax is established by this Code and the laws of the specified constituent entities of the Russian Federation, is put into effect and ceases to be in effect in accordance with this Code and the laws of the specified constituent entities of the Russian Federation and is obligatory for payment in the territories of these constituent entities of the Russian Federation. 2. When establishing a tax, the representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol) determine tax rates within the limits established by this chapter, and the specifics of determining the tax base in accordance with this chapter. When establishing a tax, regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) may also establish tax benefits not provided for by this chapter, the grounds and procedure for their application by taxpayers.

Article 400. Taxpayers

(introduced by Federal Law dated October 4, 2014 N 284-FZ)

Taxpayers (hereinafter in this chapter - taxpayers) are individuals who have the right of ownership of property recognized as an object of taxation in accordance with Article 401 of this Code.

Article 401. Object of taxation

(introduced by Federal Law dated October 4, 2014 N 284-FZ)

1. The following property located within a municipal formation (federal city of Moscow, St. Petersburg or Sevastopol) is recognized as the object of taxation:

1) residential building; 2) apartment, room; (Clause 2 as amended by Federal Law No. 286-FZ of September 30, 2017) 3) garage, parking space; 4) a single real estate complex; 5) an unfinished construction project; 6) other building, structure, structure, premises.

2. For the purposes of this chapter, houses and residential buildings located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture, and individual housing construction are classified as residential buildings. (as amended by Federal Law No. 401-FZ of November 30, 2016) 3. Property that is part of the common property of an apartment building is not recognized as an object of taxation.

Article 402. Tax base

(introduced by Federal Law dated October 4, 2014 N 284-FZ)

1. The tax base for taxable objects is determined based on their cadastral value, except for the cases provided for in paragraph 2 of this article. The specified procedure for determining the tax base can be established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) after approval by a constituent entity of the Russian Federation in the prescribed manner of the results of determining the cadastral value of real estate objects.

Note: For the current list of regions in which property tax for individuals will be calculated based on cadastral value, see the website of the Federal Tax Service of Russia at https://www.nalog.ru/rn77/taxation/taxes/imuch2016/.

The legislative (representative) body of state power of a constituent entity of the Russian Federation (with the exception of the federal cities of Moscow, St. Petersburg and Sevastopol) establishes, before January 1, 2021, a single date for the commencement of application in the territory of this constituent entity of the Russian Federation of the procedure for determining the tax base based on the cadastral value objects of taxation taking into account the provisions of Article 5 of this Code.

Note: From 01/01/2020, the property tax for individuals, based on the inventory value, is not calculated (Federal Law dated 10/04/2014 N 284-FZ).

2. The tax base in relation to taxable objects, with the exception of the objects specified in paragraph 3 of this article, is determined based on their inventory value in the event that the subject of the Russian Federation does not make the decision provided for in paragraph three of paragraph 1 of this article. 3. The tax base in relation to taxable objects included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, as well as taxable objects provided for in paragraph two of paragraph 10 of Article 378.2 of this Code, is determined based on the cadastral value of these taxable objects.

Article 403. The procedure for determining the tax base based on the cadastral value of taxable objects

(introduced by Federal Law dated October 4, 2014 N 284-FZ)

1. The tax base is determined in relation to each taxable object as its cadastral value indicated in the Unified State Register of Real Estate as of January 1 of the year that is the tax period, taking into account the features provided for in this article. (as amended by Federal Law No. 401-FZ of November 30, 2016) 2. In relation to a taxable object formed during a tax period, the tax base in a given tax period is determined as its cadastral value on the day of entering information in the Unified State Register of Real Estate the basis for determining the cadastral value of such an object. (as amended by Federal Law No. 401-FZ of November 30, 2016) Changes in the cadastral value of a property during a tax period are not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph. A change in the cadastral value of a property due to the correction of errors made in determining its cadastral value is taken into account when determining the tax base starting from the tax period in which the erroneously determined cadastral value was applied. (as amended by Federal Law No. 401-FZ of November 30, 2016)

Note: For questions regarding challenging the results of determining the cadastral value, see Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 N 28

In the event of a change in the cadastral value of a property by decision of the commission for resolving disputes about the results of determining the cadastral value or a court decision, information about the cadastral value established by the decision of the said commission or a court decision is taken into account when determining the tax base starting from the tax period in which the corresponding application for revision of the cadastral value, but not earlier than the date of entry into the Unified State Register of Real Estate of the cadastral value, which was the subject of a challenge. (as amended by Federal Law No. 401-FZ of November 30, 2016) 3. The tax base for an apartment is determined as its cadastral value, reduced by the cadastral value of 20 square meters of the total area of ​​this apartment. 4. The tax base for a room is determined as its cadastral value, reduced by the cadastral value of 10 square meters of the area of ​​this room. 5. The tax base for a residential building is determined as its cadastral value, reduced by the cadastral value of 50 square meters of the total area of ​​this residential building. 6. The tax base for a single real estate complex, which includes at least one residential building, is determined as its cadastral value reduced by one million rubles. (as amended by Federal Law No. 286-FZ of September 30, 2017) 7. Representative bodies of municipalities (legislative (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol) have the right to increase the amount of tax deductions provided for in paragraphs 3 - 6 of this article. 8. If, when applying tax deductions provided for in paragraphs 3 - 6 of this article, the tax base takes a negative value, for the purpose of calculating the tax, such a tax base is taken equal to zero.

Article 404. The procedure for determining the tax base based on the inventory value of the taxable object

(introduced by Federal Law dated October 4, 2014 N 284-FZ)

The tax base is determined in relation to each taxable item as its inventory value, calculated taking into account the deflator coefficient based on the latest data on inventory value submitted in the prescribed manner to the tax authorities before March 1, 2013.

Article 405. Tax period

(introduced by Federal Law dated October 4, 2014 N 284-FZ)

The tax period is a calendar year.

Article 406. Tax rates

(introduced by Federal Law dated October 4, 2014 N 284-FZ)

1. Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) depending on the applied procedure for determining the tax base, taking into account the provisions of paragraph 5 of this article. 2. In the case of determining the tax base based on the cadastral value of the taxable object, tax rates are established in amounts not exceeding:

1) 0.1 percent in relation to: residential buildings, apartments, rooms; (as amended by Federal Law No. 286-FZ of September 30, 2017) objects of unfinished construction if the designed purpose of such objects is a residential building; single real estate complexes, which include at least one residential building; (as amended by Federal Law No. 286-FZ of September 30, 2017) garages and parking spaces; economic buildings or structures, the area of ​​each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction; 2) 2 percent in relation to taxable objects included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, in relation to taxable objects provided for in paragraph two of paragraph 10 of Article 378.2 of this Code, as well as in relation to taxable objects, the cadastral value of each of which exceeds 300 million rubles; 3) 0.5 percent in relation to other taxable items.

3. Tax rates specified in subparagraph 1 of paragraph 2 of this article may be reduced to zero or increased, but not more than three times, by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol). 4. In the case of determining the tax base based on the inventory value, tax rates are established on the basis of the total inventory value of taxable objects owned by the taxpayer (taking into account the taxpayer’s share in the right of common ownership of each of such objects), multiplied by a deflator coefficient, located in within one municipality (federal city of Moscow, St. Petersburg or Sevastopol), within the following limits:

The total inventory value of taxable objects, multiplied by a deflator coefficient (taking into account the taxpayer’s share in the right of common ownership of each of such objects) Tax rate Up to 300,000 rubles inclusive Up to 0.1 percent inclusive Over 300,000 to 500,000 rubles inclusive Over 0. 1 to 0.3 percent inclusive Over 500,000 rubles Over 0.3 to 2.0 percent inclusive

5. It is allowed to establish differentiated tax rates depending on:

1) the cadastral value of the taxable object (the total inventory value of the taxable objects, multiplied by the deflator coefficient (taking into account the taxpayer’s share in the common ownership of each of such objects); 2) the type of taxable object; 3) location of the taxable object; 4) types of territorial zones within the boundaries of which the taxable object is located.

6. If tax rates are not determined by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol), taxation is carried out:

1) in the case of determining the tax base based on the cadastral value of the taxable object - at the tax rates specified in paragraph 2 of this article; 2) in the case of determining the tax base based on the inventory value of the taxable object - at a tax rate of 0.1 percent in relation to objects with the total inventory value multiplied by the deflator coefficient (taking into account the taxpayer’s share in the right of common ownership of each of such objects), up to 500,000 rubles inclusive and at a tax rate of 0.3 percent in relation to other objects.

Article 407. Tax benefits

(introduced by Federal Law dated October 4, 2014 N 284-FZ)

1. Taking into account the provisions of this article, the following categories of taxpayers have the right to a tax benefit:

1) Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees; 2) disabled people of disability groups I and II; 3) disabled since childhood; 4) 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; (as amended by the Federal Law of December 29, 2015 N 396-FZ) 5) 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 current 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 on preferential terms established for military personnel of active army units; 6) 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 due to the disaster at the Chernobyl nuclear power plant”, in accordance with the Federal Law of November 26, 1998 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"; 7) military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing events, having a total duration of military service of 20 years or more; persons who were directly involved as part of special risk units in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities; 9) family members of military personnel who have lost their breadwinner, recognized as such in accordance with Federal Law No. 76-FZ of May 27, 1998 “On the status of military personnel”; (as amended by Federal Law No. 396-FZ dated December 29, 2015) 10) 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 according to the legislation of the Russian Federation, monthly lifelong maintenance is paid; 11) citizens discharged from military service or called up for military training who performed international duty in Afghanistan and other countries where hostilities took place; 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; 13) parents and spouses of military personnel and government employees who died in the line of duty; 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 buildings, apartments, rooms used to organize non-state museums and galleries open to the public , libraries - for the period of such use; (as amended by Federal Law No. 286-FZ of September 30, 2017) 15) individuals - in relation to economic buildings or structures, the area of ​​each of which does not exceed 50 square meters and which are located on land plots provided for running personal subsidiary, dacha farming, gardening, horticulture or individual housing construction.

2. A tax benefit is provided in the amount of tax payable by the taxpayer in relation to an object of taxation that is owned by the taxpayer and is not used by the taxpayer in business activities. 3. When determining the amount of tax payable by a taxpayer, a tax benefit is provided in respect of one taxable item of each type at the taxpayer’s choice, regardless of the number of grounds for applying tax benefits. 4. Tax benefits are provided in relation to the following types of taxable items:

1) apartment or room; 2) residential building; 3) the premises or structure specified in subparagraph 14 of paragraph 1 of this article; 4) economic building or structure specified in subparagraph 15 of paragraph 1 of this article; 5) garage or parking space.

5. Tax benefits are not provided in respect of taxable items specified in subparagraph 2 of paragraph 2 of Article 406 of this Code. 6. Individuals entitled to tax benefits established by the legislation on taxes and fees submit an application for a tax benefit to the tax authority of their choice, and also have the right to submit documents confirming the taxpayer’s right to a tax benefit. Confirmation of a taxpayer's right to a tax benefit is carried out in a manner similar to the procedure provided for in paragraph 3 of Article 361.1 of this Code. The form of an application for a tax benefit and the procedure for filling it out, the format for submitting such an application in electronic form are approved by the federal executive body authorized for control and supervision in the field of taxes and fees. (Clause 6 as amended by Federal Law No. 286-FZ dated September 30, 2017) 7. Notification of selected taxable items in respect of which a tax benefit is provided is submitted by the taxpayer to the tax authority of his choice before November 1 of the year that is the tax period, starting from which a tax benefit is applied to these objects. A taxpayer who has submitted a notification to the tax authority about the selected taxable object does not have the right, after November 1 of the year that is the tax period, to submit an updated notification with a change in the taxable object in respect of which a tax benefit is granted in the specified tax period. If a taxpayer entitled to a tax benefit fails to provide notice of the selected taxable item, the tax benefit is granted in respect of one taxable item of each type with the maximum calculated tax amount. The form of the notification is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

Article 408. Procedure for calculating the amount of tax

(introduced by Federal Law dated October 4, 2014 N 284-FZ)

1. The amount of tax is calculated by the tax authorities at the end of the tax period separately for each object of taxation as a percentage of the tax base corresponding to the tax rate, taking into account the specifics established by this article. 2. The amount of tax is calculated on the basis of information submitted to the tax authorities in accordance with Article 85 of this Code. In relation to taxable objects, the rights to which arose before the entry into force of the Federal Law of July 21, 1997 N 122-FZ “On State Registration of Rights to Real Estate and Transactions with It”, the tax is calculated on the basis of data on the right holders, which are presented in in accordance with the established procedure to the tax authorities before March 1, 2013 (with the exception of objects located in the territories of the Republic of Crimea and the federal city of Sevastopol). (as amended by Federal Law No. 334-FZ of November 27, 2017) 3. If the object of taxation is in common shared ownership, the tax is calculated in accordance with paragraph 1 of this article, taking into account the provisions of paragraph 8 of this article for each of the participants in the shared ownership property in proportion to its share in the ownership of such taxable object. If the object of taxation is in common joint ownership, the tax is calculated in accordance with paragraph 1 of this article, taking into account the provisions of paragraph 8 of this article for each of the participants in joint ownership in equal shares. 4. If during the tax period the taxpayer’s share in the right of common ownership of a taxable object changes, the amount of tax is calculated taking into account the coefficient determined in accordance with paragraph 5 of this article. 5. If a taxpayer acquires (terminates) the right of ownership of property during a tax period, the amount of tax in respect of this property is calculated taking into account a coefficient defined as the ratio of the number of full months during which this property was in the taxpayer’s ownership to the number of calendar months months in the tax period. If the emergence of the right of ownership of the property occurred before the 15th day of the corresponding month, inclusive, or the termination of the right of ownership of the property occurred after the 15th day of the corresponding month, the month of the emergence (termination) of the specified right is taken as the full month. If the emergence of the right of ownership of property occurred after the 15th day of the corresponding month or the termination of the specified right occurred before the 15th day of the corresponding month inclusive, the month of emergence (termination) of the specified right is not taken into account when determining the coefficient specified in this paragraph. 6. If a taxpayer acquires (terminates) the right to a tax benefit during a tax period, the tax amount is calculated taking into account a coefficient defined as the ratio of the number of full months during which there is no tax benefit to the number of calendar months in the tax period. In this case, the month in which the right to a tax benefit arises, as well as the month in which this right is terminated, is taken to be a full month. In the case of an application for a tax benefit, the tax amount is recalculated for no more than three tax periods preceding the calendar year of application, but not earlier than the date the taxpayer becomes entitled to a tax benefit. 7. In respect of property inherited by an individual, the tax is calculated from the date of opening of the inheritance. 8. The amount of tax for the first four tax periods from the beginning of application of the procedure for determining the tax base based on the cadastral value of the taxable object is calculated taking into account the provisions of paragraph 9 of this article using the following formula:

H = (H1 - H2) x K + H2,

where N is the amount of tax to be paid. In the event of termination of the taxpayer's ownership of the specified taxable object during the tax period, the emergence (termination) of the right to a tax benefit, or a change in the share in the right of common ownership of the taxable object, the calculation of the tax amount (N) is carried out taking into account the provisions of paragraphs 4 - 6 of this article ; N1 - the amount of tax calculated in the manner prescribed by paragraph 1 of this article, based on the tax base determined in accordance with Article 403 of this Code, without taking into account the provisions of paragraphs 4 - 6 of this article; N2 - the amount of tax calculated on the basis of the corresponding inventory value of the object of taxation (without taking into account the provisions of paragraphs 4 - 6 of this article) for the last tax period for determining the tax base in accordance with Article 404 of this Code, or the amount of property tax for individuals calculated for 2014 year in accordance with the Law of the Russian Federation of December 9, 1991 N 2003-1 “On taxes on property of individuals” and attributable to the specified object of taxation, in the case of applying the tax calculation procedure in accordance with Article 403 of this Code starting from January 1, 2015 ; K - coefficient equal to: 0.2 - in relation to the first tax period in which the tax base is determined in the corresponding municipality (federal city of Moscow, St. Petersburg or Sevastopol) in accordance with Article 403 of this Code; 0.4 - in relation to the second tax period, in which the tax base is determined in the relevant municipality (federal city of Moscow, St. Petersburg or Sevastopol) in accordance with Article 403 of this Code; 0.6 - in relation to the third tax period, in which the tax base is determined in the corresponding municipality (federal city of Moscow, St. Petersburg or Sevastopol) in accordance with Article 403 of this Code; 0.8 - in relation to the fourth tax period, in which the tax base is determined in the relevant municipality (federal city of Moscow, St. Petersburg or Sevastopol) in accordance with Article 403 of this Code. Starting from the fifth tax period, in which the tax base is determined in the relevant municipality (federal city of Moscow, St. Petersburg or Sevastopol) in accordance with Article 403 of this Code, the tax amount is calculated in accordance with this article without taking into account the provisions of this paragraph. The formula provided for by this paragraph is not applied when calculating tax in relation to taxable items specified in paragraph 3 of Article 402 of this Code. (paragraph introduced by Federal Law No. 366-FZ of November 24, 2014) 9. If the value of the amount of tax N2 calculated in accordance with paragraph 8 of this article in relation to the object of taxation exceeds the corresponding value of the amount of tax N1, the amount of tax payable by the taxpayer, is calculated without taking into account the provisions of paragraph 8 of this article.

Article 409. Procedure and terms for payment of tax

(introduced by Federal Law dated October 4, 2014 N 284-FZ)

1. The tax must be paid by taxpayers no later than December 1 of the year following the expired tax period. (as amended by Federal Law No. 320-FZ of November 23, 2015) 2. The tax is paid at the location of the taxable object on the basis of a tax notice sent to the taxpayer by the tax authority. 3. Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending. 4. The taxpayer pays tax for no more than three tax periods preceding the calendar year of sending the tax notice.

What is the amount of tax payable?

The amount of tax payable is equal to the tax base multiplied by the tax rate. The amount payable is calculated based on the results of the tax period, which is equal to one calendar year.

In cases where ownership of a property arose or ceased in the middle of the year, property tax must be calculated taking into account the coefficient. To find it, you need to take the number of full months during which the property belonged to the taxpayer and divide it by the number of calendar months in the year. If the ownership right arose before the 15th day inclusive, then the full month is taken to be the month the right arose. If the right arose after the 15th day, then this month is not taken into account. In case of termination of ownership, the opposite rule applies. If the right terminated before the 15th day inclusive, then this month is not taken into account. If the termination of the right occurred after the 15th day, then the month of termination of the right is taken as the full month.

Example

Let’s say a citizen purchased a residential building on February 20 and sold it on September 21. It turns out that ownership of the house lasted seven full months (March, April, May, June, July, August, September). This means the coefficient is 0.59 (7 months: 12 months).

When inheriting a property, tax is calculated from the date of opening of the inheritance. In the case where the object is in common shared ownership, the amount of tax is determined for each shareholder in proportion to his share. If the object is in common joint ownership, the tax amount is divided equally among all owners.

In the third year after the tax began to be calculated based on the cadastral value, you must begin to apply the following rule for determining the amount of tax to be paid. It is necessary to compare two quantities:

the first is the tax for the current period;

the second is the tax for the previous period, multiplied by a factor of 1.1.

If it turns out that the first value is greater than the second, the tax for the current period will be equal to the second value, taking into account the above coefficient of 1.1.

An important detail: both values ​​should be considered without taking into account the coefficient that is applied in a situation where in the middle of the year the taxpayer experienced any changes (the share in the right of common ownership changed, the right to a benefit appeared or disappeared, the right of ownership of the object appeared or disappeared) .

This formula does not apply to shopping, office complexes and other objects included in the regional “cadastral” list. The exception applies to garages and parking spaces that are part of these objects - the formula applies to such garages and parking spaces.

When to transfer money

Having received a notice of tax payment for a particular year, the property owner is obliged to transfer the specified amount of tax no later than December 1 of the following year. Advance payments for property tax for individuals are not provided.

In addition, individuals can voluntarily make the so-called single individual tax payment. To do this, you simply need to transfer a certain amount to the appropriate Federal Treasury account. The money will be written off to fulfill the obligation to pay “property” taxes, including property tax for individuals. The inspection itself will decide how to offset the funds: against upcoming payments or towards payment of arrears.

Taxpayers

Tax payers are individuals - owners of property recognized as an object of taxation. What property is recognized as an object of taxation is stated directly in Article 401 of the Tax Code of the Russian Federation.

Property tax for individuals is paid in accordance with the tax notice approved by Order of the Federal Tax Service of the Russian Federation dated October 5, 2010 N ММВ-7-11/ [email protected]

In the case of common shared property of several individuals, each of these individuals is recognized as a taxpayer in proportion to his share in this property. If the property is in common joint ownership of several persons, then they pay tax in equal amounts.

Transition rule

In regions that have just switched to calculating tax based on cadastral value, the transition period rule applies. It was introduced to prevent a sharp increase in the tax burden. This rule must be applied for three years from the date of transition.

According to the rule, employees of the Federal Tax Service are required to calculate the tax twice: the first time based on the cadastral value, and the second time based on the inventory value. Then these two quantities need to be compared. And if it turns out that the tax amount based on the cadastral value is higher, then the tax will be calculated using the formula:

H = (H1 - H2) x K + H2

N - amount of tax to be paid; N1 - the amount of tax calculated based on the cadastral value; N2 - the amount of tax calculated based on the inventory value; K - reduction factor.

The coefficient will be:

• 0.2 - first year;
• 0.4 - second year;
• 0.6 - third year;

In the fourth year after the cadastral value calculation procedure has been introduced in the region, the tax will be calculated according to the general rule, that is, by multiplying the tax base by the tax rate.

Calculation examples

To check the tax calculated by the tax authority, the taxpayer will need to know the following parameters:

• at what cost is the tax calculated in the region;
• property value;
• benefits and deductions;
• bid;
• additional coefficients.

Example of calculation based on inventory value

Citizen Sergeev owns an apartment, a garage and a house. The inventory value of each object is as follows:

• apartment – ​​300,000 rubles;
• garage – 50,000 rubles;
• house – 450,000 rubles.

All objects are located in the same region. The taxable base for 2021 will be 1,214,400 ((300,000 + 50,000 + 450,000) × 1.518). To calculate the tax amount, you need to multiply the resulting base by the rate 1214400 × 0.3% = 3643.2 - the amount of tax for all three objects.

Calculation example after 2021

Citizen Selezneva N.K. I bought a house with an area of ​​80 sq. m. on August 10, 2021. meters. The cadastral value of the house is 2 million rubles. In 2021, she will need to pay tax, which is calculated using the formula:

N = Nb × St × Kmv/12

N – amount to be paid; Nb – tax base after deduction; St – rate; Kmv – the number of months of actual ownership of the object.

To calculate the tax base, you should calculate the price of 1 sq. m. meters. To do this, you need to divide the cadastral value by the area. 2,000,000/80=25,000 rubles.

For a residential building, a deduction of 50 square meters is provided. meters. 25,000 × 50 = 1,250,000 rubles – deduction amount. The tax base is 750,000 (2,000,000 – 1,250,000).

The tax rate for a residential building is 0.1%. H = 750,000 × 0.1% × 5/12 = 312.5 rubles. Next year, for the full 12 months of owning the property, the amount will be 750 rubles.

Calculation example for a share in a real estate property

Berezkin P.R. and Berezkina E.S. share ownership of an apartment with an area of ​​42 square meters. meters. Share Berezkin P.R. is 40%, while he is a disabled person of group 1. Share of Berezkina E.S. – 60%. The cadastral value of the property is 4,200,000 rubles.

Price 1 sq. meter 100,000 rubles (4,200,000/42). Not subject to tax fee 20 sq. meters, that is, 2,000,000 (100,000 × 20) must be subtracted from the cadastral value. The tax base is 2,200,000 (4,200,000 – 2,000,000). The tax amount is 2,200 rubles (2,200,000 × 0.1%).

Since Berezkin P.R. is a disabled person of group 1, he has a benefit of 100% on payment. Berezkina E.S. owns only 60% of the apartment. For her, the amount to be paid will be 1,320 rubles (2,200 × 60%).