For citizens, property tax is regulated by Chapter. 32 of the Tax Code of the Russian Federation, which specifies subjects and objects, period and rates, benefits, calculation and payment procedures. The subjects are the owners of property recognized as the object of taxation.
According to Art. 401 of the Tax Code, taxable objects are buildings, structures, residential buildings, apartments, garages, parking spaces, and objects for which construction has not been completed. For these objects, the taxable base is determined by cadastral or inventory value, depending on which particular base needs to be applied in a particular subject of the Russian Federation. According to the law, all subjects of the Russian Federation are required to switch to using cadastral value no later than 01/01/2020.
Real estate tax rate
The tax rate is calculated as a percentage of the tax base. In the case of real estate, the taxable base is considered to be the cadastral value of the property (read what it is). The real market value of the property is not taken into account.
Basic tax rates in Russia:
- house, apartment, room, garage - 0.1% of the cadastral value;
- other real estate - 0.5%;
- if the property is more than 300 million rubles - 2%.
But that is not all! Russia is divided into territories - Federal Districts (FD) and constituent entities of the Russian Federation. Each subject can change the tax rate. For example, cancel the tax or increase it, but not more than three times (from 0 to 0.3% for apartments). For property over 300 million rubles, from 0 to 6%.
Find out the tax rate in your region on the Federal Tax Service website.
Select “Personal Property Tax”, year, region. Indicate the municipality within the region, if necessary. Click "Find" and then "More details"
Privileges
Property tax benefits are established by each region independently. On the website of the Federal Tax Service there is a section “Reference information on rates and benefits for property taxes”, where you can find the benefits established in your region.
The application form for a tax benefit for personal property tax is also available on the Federal Tax Service website.
A tax benefit is provided only for one object, if this object is not used by the taxpayer for business activities. The use of real estate to organize non-state museums, galleries, and libraries open to the public is not considered entrepreneurial activity in this case. Such real estate can be an apartment or a room, a residential building, a garage or parking space, a room or a creative workshop, an atelier, a studio or other creative premises with an area of no more than 300 m2.
A notification about which benefits the taxpayer has chosen must be submitted to the tax office before November 1 of the year from which the benefit will be applied. Along with the notification, you must provide documents justifying the provision of the benefit. After submitting the notification, it will no longer be possible to change the object for which the benefit is applied.
