Deductions and benefits when paying property taxes in 2021

Residents of Russia can find basic property tax benefits in Article 407 of the Tax Code of the Russian Federation. Today we will try to consider what it offers. After all, no one wants to pay taxes, they are too high. So the authorities came up with benefits. Will they be able to save our residents from unnecessary spending?

Benefits can be divided into three types: federal, which are established for certain types of property; federal benefits that are established for certain categories of residents; benefits created by municipalities and local governments.

Objects of taxation for individuals and tax deductions - what do you not have to pay tax for?

In accordance with Article 401 of the Tax Code of the Russian Federation, the fee is not paid for all objects.

You will not have to pay fees for the ownership of residential buildings located on land intended for:

1. LPH.
2. Cottages or farms on its territory.
3. Vegetable garden or garden.
4. Individual housing construction.

There will be no need to pay tax on property belonging to the property of an apartment building .

Read more about how to calculate land tax for individuals and legal entities depending on the category of land, all the news about the new land taxation system.

All inclusive

Such clarifications were given by the Federal Tax Service. They were required due to the fact that a mailing list began to gain momentum on social networks and instant messengers, urging citizens to write applications for deductions before November 1, since after this date they will allegedly lose the right to use them.

Article 403 of the Tax Code of the Russian Federation provides that when calculating property tax for individuals, the tax base is reduced in relation to each residential building by the cadastral value of 50 square meters of its total area, in relation to an apartment and part of a residential building - by the cadastral value of 20 square meters. If we are talking about a room or part of an apartment, then when calculating the tax you can get a “discount” from 10 square meters.

These deductions are applied automatically when calculating taxes for all items. For example, if a person owns three apartments, a room, and two residential buildings, then a deduction will be provided for each of the three apartments, a room, and each of the houses. In this case, the owner does not need to contact the tax office with any application, including an application for a tax benefit.

The Federal Tax Service reminds that in the notification for payment of property tax for individuals, which is sent to owners, the cadastral value of the property is indicated in the “tax base” column, taking into account its reduction by the amount of the tax deduction. If, when applying it, the tax base takes a negative value, no tax is charged for such an object.

Pensioners are generally exempt from paying real estate taxes, recalls Anatoly Nagiyev, head of the tax law practice at NUS Amulex. The benefit is provided in relation to one taxable object of each type at the choice of the citizen.

Pensioners are entitled to a deduction for land tax. You must select a site and send a notification to the tax office before November 1

Since 2021, pensioners, veterans, disabled people and some other categories of citizens (the full list is indicated in paragraph 5 of Article 391 of the Tax Code of the Russian Federation) have also received the right to a deduction when calculating land tax. In their case, the tax amount is reduced by the cadastral value of 600 square meters for one land plot, regardless of the category of land. If the plot is 6 acres or less, you do not need to pay tax; if it exceeds 6 acres, it will be calculated for the remaining area. A person who has two or more plots can choose the one for which the deduction will apply and send a notification about this to any tax office.

Since all benefits are of a declarative nature, taxpayers must notify the tax office of the objects in respect of which the tax benefit will be applied before November 1 of the year that is the tax period.

The notification will need to be submitted in a form approved by the tax authority. It is posted on the website nalog.ru. You can send a notification through the taxpayer’s Personal Account, by mail to the tax office, or submit it in person to any tax office.

6 acres - land tax for a pensioner is reduced by the cadastral value of this part of the plot

If notification is not received, the land tax deduction will be applied automatically in relation to one plot of land with the maximum calculated amount of land tax. If a person entitled to a deduction has previously enjoyed tax benefits, including for other property taxes (for example, a military veteran was exempt from property tax or a pensioner used a transport tax benefit), the deduction will be applied automatically based on the tax authorities' availability. information, without the need for additional requests (applications, notifications) from the taxpayer.

What are property benefits?

Many people who own property are interested in the question of who is entitled to benefits under this tax. As stated in Article 407 of the Tax Code of Russia, benefits can be provided for the following types of property:

• workshop and studio;
• libraries and museums;
• buildings up to 50 m², which are used as utility rooms for various types of farms.

As mentioned earlier about benefits for farmers, it turns out that buildings up to 50 m² that he owns automatically fall under the benefits. However, it is worth noting that this benefit is the prerogative of each constituent entity of Russia. As for housing taxes for Muscovites, they are as follows:

• if the apartment has a price of up to 10 million rubles, the tax amount will be 0.1%;
• if housing or other property has a price of up to 20 million rubles, then the tax amount will be 0.15%;
• with a cadastral value of up to 50 million rubles. the tax amount will be 0.2%;
• if the price of the property is more than 300 million rubles, then you will have to pay 2% tax.

How has the size of the benefit changed over the past 3 years?

People who meet certain criteria have the right not to pay benefits. We will include:

• Individuals - in relation to economic structures or buildings whose area does not exceed 50 square meters. As well as those located on land plots that are issued for running a personal subsidiary or dacha business, vegetable gardening or horticulture.
• Individuals carrying out professional creative activities - in relation to specially equipped buildings, premises that are used exclusively for creative workshops or ateliers. Residential buildings that are used for non-state libraries, museums and galleries.

If you have the right to a benefit, but your tax has been calculated?

To begin with, through ]]>your personal account]]> you can check, and, if anything, point out an error - without running anywhere, right on the site - there is a corresponding button for this. There you can immediately select the object that you want to make preferential - there is also a button.

You can access your Personal Account through the State Services website. If you have an account there, your personal tax account is fully accessible to you - to do this, go to the website nalog.ru, click on the button “Individuals - go to your personal account” and then click on the bottom button on the right - log in through government services (USIA) .

If you don’t have a personal account, you can still contact the tax office online! Recently, a new service “]]>Contact the Federal Tax Service of Russia]]>” was launched, where you can write about the problem without a personal account.

Well, the good old way is to walk to the inspectorate with documents that confirm the benefit (for example, a pension certificate) and inform them about the error.

Penalties for late payment of taxes

In case of untimely payment of tax in relation to an individual, Article 75 of the Tax Code of the Russian Federation comes into force. This regulatory act regulates the amount of collection in the form of a penalty, the interest rate of which is equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation currently in force. A penalty is charged for each day of delay.

The amount of the penalty can be calculated using the following formula:

For example:

Skvortsov S.S. had to pay property tax in the amount of 2140 rubles. He made the payment for 2015 only on December 28, 2016. The refinancing rate of the Central Bank of the Russian Federation is 9.75%.

Thus, the amount of the penalty was 2140 * 27 * 0.0325% = 18.78 rubles. To be paid to Skvortsov S.S. the amount is 2140 + 18.78 = 2158.78 rubles. In accordance with clause 3 of Article 75 of the Tax Code of the Russian Federation, no penalty is charged in the following cases:

• the taxpayer's property has been seized by the tax authorities;
• transactions on the taxpayer's accounts were suspended by court decision.

Federal benefits for a separate category of citizens in 2021. Who gets the benefit?

You don't have to pay tax:

• Heroes of the Russian Federation and the USSR, as well as people who were awarded the Order of Glory of three degrees.
• Disabled people of groups 1 and 2, disabled people from childhood.
• Persons who were exposed to radiation due to the Chernobyl disaster, as well as at the Mayak production association.
• Members of military families who have lost their breadwinner.
• Participants in the Civil and Great Patriotic Wars and other military operations to defend the USSR from among military personnel who served in military institutions and headquarters.
• Military personnel, persons who were dismissed from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing measures.

New tax on movable property from January 1, 2021 in Russia

If there is no region in the table, then you need to pay movable property tax. From 2021, a company will be able not to pay tax on movable property only if this right is prescribed in the law of a constituent entity of the Russian Federation. Check to see if your region is included in the table below.

If it is not there, the company must pay property tax from 2021 on movable assets that were registered on January 1, 2013.

The tax on movable property is valid from 2021 (except for the benefits indicated in the table below): Republic of Adygea (Adygea), Republic of Altai, Republic of Bashkortostan, Republic of Buryatia, Republic of Dagestan, Republic of Ingushetia, Kabardino-Balkarian Republic, Republic of Kalmykia, Karachay- Circassian Republic, Republic of Karelia, Republic of Komi, Republic of Crimea, Republic of Mari El, Republic of Mordovia, Republic of Sakha (Yakutia), Republic of North Ossetia-Alania, Republic of Tatarstan (Tatarstan), Republic of Tyva, Udmurt Republic, Republic of Khakassia, Chechen Republic, Chuvash Republic Chuvash Republic; Altai Territory, Transbaikal Territory, Kamchatka Territory, Krasnodar Territory, Krasnoyarsk Territory, Perm Territory, Primorsky Territory, Stavropol Territory, Khabarovsk Territory; Amur region, Arkhangelsk region, Astrakhan region, Belgorod region, Bryansk region, Vladimir region, Volgograd region, Vologda region, Voronezh region, Ivanovo region, Irkutsk region, Kaliningrad region, Kaluga region, Kemerovo region, Kirov region, Kostroma region, Kurgan region , Kursk region, Leningrad region, Lipetsk region, Magadan region, Moscow region, Murmansk region, Nizhny Novgorod region, Novgorod region, Novosibirsk region, Omsk region, Orenburg region, Oryol region, Penza region, Pskov region, Rostov region, Ryazan region, Samara region, Saratov region, Sakhalin region, Sverdlovsk region, Smolensk region, Tambov region, Tver region, Tomsk region, Tula region, Tyumen region, Ulyanovsk region, Chelyabinsk region, Yaroslavl region; Moscow, St. Petersburg, Sevastopol; Jewish Autonomous Region; Nenets Autonomous Okrug, Khanty-Mansiysk Autonomous Okrug - Yugra, Chukotka Autonomous Okrug, Yamalo-Nenets Autonomous Okrug.

Tax rates

The peculiarities of tax payment are that the property tax rate in the Moscow region is established for each municipality.

A study of current tax rates found that throughout almost the entire Moscow region, rates for apartments and rooms are 0.1% of the cadastral value, for private houses, garages and parking spaces - 0.3%.

The difference between the inventory value of property and the cadastral value

The cadastral valuation is as close as possible to the market value of the property and is significantly higher than the inventory value.

As a rule, the current inventory valuation of old houses is several times lower than the market value. In modern houses the difference is much less. For example, the inventory value of a two-room apartment in a house from the 1980s in Khimki is 800 thousand rubles, and the cadastral value of such an apartment is close to 4 million rubles.

Definition of the concept

Starting from 2021, the treasury will be filled by deducting taxes from real estate, including citizens. In this case, the cadastral value will be used to deduct the tax amount, which is often inflated and several times higher than the inventory value.

The cadastral value is an inaccurate value and exceeds the market value; in addition, it must be updated once every 5 years, as economic indicators change. In order not to overburden families financially, it was decided that the tax amount would not be applied in full immediately, but gradually over 5 years an increase of 20% would occur annually.

Important! The tax applies to all residential and business premises in the yard area over 50 square meters. meters.

In this case, payment for square meters will be made only for those that are in excess of the required standard for living in accordance with state laws.

This type of tax is intended for any type of real estate:

• Houses;
• apartments;
• rooms;
• garage;
• cottages and other immovable objects.

In addition, shared ownership of any type is also subject to tax.