Why did property taxes double? Nightmare in an envelope: the new apartment tax will surprise citizens Property taxes will increase
TV channel “360” found out how it is calculated cadastral value housing, how to lower it and prepared a map of the future tax.
Starting in the spring of 2017, in Moscow, the region and 27 other constituent entities of the Russian Federation, apartment owners will begin to receive a new receipt - an updated property tax, the first receipt - already for 2016. The payment will be calculated based on the cadastral value of housing, so some residents of the capital will have to pay 50 thousand rubles a year for real estate within the Garden Ring.
How was property tax calculated in the past?
Previously, the tax was assessed on the inventory value of housing, it was calculated based on the cost of construction materials, depreciation of the housing stock, and therefore was very far from the market value. And the cadastral value, on which tax will now be charged, takes into account other factors - from the prestige of the house and its location to the floor and level of comfort. That is, it corresponds as closely as possible to the market price. For example, a “one-room apartment” on Sadovoe is valued at 1.5 million rubles according to its inventory value, and at 9.5 million according to its cadastral value.
According to experts, the new form of tax calculation will lead to a massive wave of relocations outside the Moscow Ring Road. As an example, we took three types of housing - “Khrushchev”, “Stalin” and panel houses and calculated payments for apartments with different sizes in different areas of the capital and region.
Where, for what and how much will we pay?
The tax will be calculated based on the cadastral value of the apartment. This is an independent assessment of the value of housing on the real estate market. It is determined once every five years by independent appraisers or Federal Service Cadastre and the Cadastral Chamber, taking into account the location of the apartment, its type, condition, area, availability of bathrooms, electricity. Sometimes the cadastral value of an apartment is higher than the market value.
At the moment, it is assumed that the tax will be from 0.1% to 0.2% of the cadastral value of housing by 2020. It will be introduced gradually. In 2016, owners will pay only 0.02% of the cadastral value. Residential apartments with a cadastral value of up to 10 million rubles are taxed at 0.1%, from 10 to 20 million - at 0.15%, from 20 to 50 million - at 0.2%. It should be taken into account that 20 square meters of housing are not subject to tax at all. It is not difficult to calculate the amount of tax in different areas of the capital, but we will proceed from the type of housing and its distance from the center.
Tax on "Khrushchev"
Houses built between 1959 and 1985 (the so-called “Khrushchev buildings”) constitute the economy segment of the real estate market. To begin with, let’s take a typical one-room “Khrushchev” apartment with an area of 35 square meters (from which we subtract the preferential 20 meters). It turns out that we pay tax on half of the cadastral value. A similar apartment located on the Garden Ring costs around eight million rubles. Accordingly, the tax on it in 2016 is 800 rubles, and in 2020 - 4,000 rubles.
An apartment of the same type, but at the end metro stations, costs around 4.8 million rubles. The owner will pay 480 rubles in 2016, and 2800 rubles in 2020. For a three-room “Khrushchev” apartment of 75 square meters within the Garden, the owner will pay about three thousand this year, and in 2020 - almost 15 thousand rubles. For the same apartment, but for example on Shchelkovskaya, this year - 1.2 thousand, and in 2020 - six thousand rubles.
Tax on apartments in panel houses
Prefabricated reinforced concrete high-rise buildings and five-story buildings occupy an average price niche in the capital's market. The average square footage of such real estate starts from 38 square meters (do not forget that in this case we will pay tax on 18 square meters, since 20 meters are preferential and are not subject to duty). So, on Sadovoe such an apartment costs about 11 million rubles, it turns out that this year the owner will have to pay about 1.4 thousand for it, and in 2016 - seven thousand rubles. For the same footage, but in Otradnoye, this year we will pay taxes in the amount of 600 rubles, and in 2020 - 2.8 thousand. If we consider a 3-room apartment with an area of 75 square meters, then in the center the payments are equal to 5.5 thousand this year and 28 thousand rubles in 2020. For an apartment of the same type, but in Otradnoye, we will pay 2.5 thousand now and 12, 5 thousand rubles in 2020.
Tax on apartments in “Stalin” buildings
Stalin's brick houses will soon change a century; they were erected in 1930-1950, but they still occupy a leading position. These apartments, as a rule, are in good repair and have high ceilings and are valued on par with new buildings. So, the area of an apartment in a building dating back to Stalin’s times starts at 40 square meters. The cost of this on Sadovoy is about 14 million rubles (when calculating the tax, again, we subtract 20 “tax-free” meters). In 2016, the owner gives the state 2.2 thousand for this apartment, in 2020 - 11 thousand rubles.
No Stalinist houses were built on the outskirts of the capital, but for comparison we can cite similar-priced new business-class buildings at the Molodezhnaya metro station. The tax in 2016 is one thousand rubles, in 2020 - five thousand rubles. Let's similarly calculate the cost of the tax for three-room apartments; for a 70-meter apartment in a Stalinist building in the center we will pay seven thousand rubles this year, and in four years - 35 thousand rubles. In a similar new building on the outskirts of the capital, the tax will now be 3.5 thousand, in 2020 - 18 thousand rubles.
Luxury property tax
30 million rubles for a 60-meter one-room apartment in an elite new building on Taganskaya. The tax is impressive, but, obviously, the owners can afford it, four thousand rubles in 2016 and 20 thousand in 2020. A three-room apartment in the same building with an area of 120 square meters will cost 80 million rubles. Accordingly, the duty in 2016 is 14 thousand rubles, in 2020 - 70 thousand rubles.
How to change the cadastral value of real estate
Often the cadastral value of an apartment exceeds the real, that is, market value. Appraisers take into account the average square value of housing in a given area, the year the house was built and regional odds. You can order a cadastral map from the Cadastral Chamber, but the easiest way to do this is on the Rosreestr website rosreestr.ru/wps/portal/online_request.
Create a request with the apartment address, and the assessment data will be sent to you. The cadastral valuation of real estate changes every five years. If you are not satisfied with the cadastral value and it is much higher than the real market value, you have the right to challenge it either in the commission for resolving disputes about the results of determining the cadastral value, or directly in court.
To consider the protest, first of all, you need to order a report from an independent appraiser on the market value of the property as of the date cadastral valuation. In addition to the report itself, you will need a conclusion from the self-regulatory organization of which the appraiser is a member, on compliance of this document requirements of the legislation of the Russian Federation. It will also be necessary to provide a certificate of the disputed cadastral value of the property, as well as a notarized copy of the certificate of registration of ownership. All this can be submitted to the Rosreestr office.
Seven days after submitting the package of documents, you should be sent a notification about the results of the commission meeting on your issue. If the commission leaves the cadastral value unchanged, you can contact Supreme Court RF. However, keep in mind that you will spend from 50 thousand rubles to 100 thousand rubles for the services of a lawyer, from 20 thousand rubles to 25 thousand rubles for forensic examination, for state fee you will have to shell out 300 rubles. Thus, the difference in tax can only be recouped after 10 years. It is worth remembering that after two or five years the commission can again recalculate the cadastral value of your apartment and return it to its original position.
- 9.54 million rubles - cadastral value;
- 159 thousand rubles - the cost of one square meter(individual indicator);
- 159 * 20 = 3.18 million rubles - deduction for “free” meters;
- 9.54 million - 3.18 million = 6.36 million rubles - tax base;
- 6.36 million rubles /100 * 0.1% = 6360 rubles - the amount of tax at a rate of 0.1% (for 2020);
- 6.36 million/100 * 0.02% = 1272 rubles - the amount of tax at a rate of 0.02% (for 2016).
Who is exempt from paying property taxes?
- Heroes Soviet Union and Heroes of the Russian Federation, as well as persons awarded the order Glory of three degrees;
- disabled people of disability groups I and II;
- disabled since childhood;
- participants civil war and WWII, 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;
- civilians Soviet Army, Navy, internal affairs bodies and state. security occupied staff positions in military units, headquarters and institutions that were part of the active army during the Second World War, or persons who were in cities during this period, participation in the defense of which is counted towards the length of service of these persons for the purpose of granting a pension on preferential terms established for military personnel of active army units ;
- persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244−1 “On social protection of citizens exposed to radiation as a result of a disaster in Chernobyl nuclear power plant", in accordance with the Law of November 26, 1998 N 175-FZ "On 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 the 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";
- Military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staffing 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;
- family members of military personnel who have lost their breadwinner;
- 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), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong allowance;
- citizens discharged from military service or called up for military training who performed international duty in Afghanistan and other countries in which hostilities took place;
- physical persons 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;
- parents and spouses of military personnel and government. employees who died in the line of duty;
- physical persons carrying out professional creative activities in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize public exhibitions open to the public. museums, galleries, libraries - for the period of such use
- physical persons carrying out activities in relation to households. buildings or structures, the area of each of which does not exceed 50 sq.m. and which are located on land plots provided for running personal subsidiary plots, dacha farming, gardening, horticulture or private housing construction.
Inventory value is a valuation option that determines the amount of tax to the state. When analyzing an apartment, only a few indicators are taken into account - area, condition of the house, utilities or lack thereof. This algorithm had a number of disadvantages, the main one of which was the isolation of inventory value from the real state of things on the market.
The government is thinking about a new system that would take into account the location of the apartment, the availability of infrastructure, position relative to the metro or critical social service facilities. This is how an algorithm for calculating cadastral value was created. It is close to the situation in the modern market.
Just a note. The cadastral price of an apartment includes many factors that have weight when conducting a market valuation, so this price should ideally be similar to the market price or close to it.
Other options are not excluded; we will discuss them below.
How to find out the cadastre price?
Rosreestr provides citizens with the service of online information about cadastral value.
A written certificate with data on the cost of your housing is issued Multifunctional centers throughout Russian Federation and the cadastral chamber.
Why is it growing?
Property owners are faced with a sharp increase in the cost of their apartments even at the time of introducing cadastral value instead of inventory value. So how does it increase this indicator? First of all, taking into account factors such as the location of housing, comfort, and the availability of transport facilities in most cases led to an increase in the cost of housing, which was the government’s goal. Indeed, in this way the cadastral value really made it possible to make the government assessment closer to market realities and more dynamic.
It led to the fact that the tax increased on 70% of apartments, in 30% of cases the cost remained the same. The cadastral value itself increases, since the calculation algorithm uses government-approved figures.
Let's take Moscow as an example. In 2015, the minimum rate per square meter in the capital of the Russian Federation increased by 30-40%. Depending on the area of the apartments and location in a certain district, the algorithm also changes. The entire assessment algorithm is approved by the Ministry of Economic Development.
Important! We also draw your attention to the fact that only from 2020 Russians will have to pay tax in full. Until then, reduced rates apply for the transition period.
The cadastral tariff of an apartment may increase even after one of the characteristics changes. Local authorities are empowered to carry out revaluations according to own initiative. Reasons for a re-examination may include:
- Redevelopment (with an increase in area).
- Completion of construction (previously the object was in progress, now it has become completed and ready for operation).
- Improving social infrastructure. Surprisingly, even the cadastral value will be affected new road near a multi-storey building.
Most often, revaluation is carried out due to so-called market indicators; if they have changed, then the cadastral value should become different, as a rule, increase. In some regions, such revisions have already become a tradition; every two or three years, local authorities change the minimum prices for square meters in order to increase tax contributions to the budget.
Now you know why it happens that the cadastral value of housing has increased.
Why is it often higher than the market price?
The market price is extremely unstable; it can change even based on factors that do not directly relate to the apartment, political events or currency instability in the state. Not to mention that homes sell at different times of the year at different premiums and rates.
The cadastral value does not have much in common with the market value, despite the fact that the algorithm itself was introduced to unify the two indicators. The Federal Law “On State Cadastral Valuation” approves the criteria for cadastral research; they include definitions of building depreciation, construction costs, and so on.
Reference. In practice, the above indicators do not always coincide. Owners find themselves in a difficult situation, forced to pay taxes in accordance with the cadastral tariff, which turns out to be higher than the market one.
Most often, the incident occurs with apartments built in new buildings using the most modern technologies. Such construction is expensive, elite materials are used, and there is no wear and tear. If such a building is located in an undeveloped area, then its market value will be much lower. This is just one example of how different evaluation criteria can affect the price of an apartment.
Increase in tax rate
As we mentioned above, the cadastral value is directly related to tax payments. And we are talking not only about the fact that the amount of tax will change, the rate will also change.
At the beginning of 2018, the following parameters were set:
For apartments with a large area, owners now pay significantly more, and the tax on one-room housing has not increased so significantly. The algorithm was based on the truth that large apartments belong to wealthy citizens, which means they can transfer larger payments to the state for their real estate.
What to do if the indicator increases?
The owner has the right to challenge changes in the cadastral examination, this can be done through the court or the Commission for the consideration of disputes about the results. To avoid the costs of conducting a trial, you should hurry up with the appeal - the commission accepts claims for processes that were carried out within six months. It is recommended to conduct market valuation apartment, hire an independent specialist (so that the results of the procedure do not turn out to be unfairly high), it will become a significant argument in the process of considering the case.
The cadastral value is important when determining the amount of taxes; it can be overestimated, which leads to overpayments. The algorithm is not perfect, but the owner can challenge the verdict. To do this, he needs to contact Rosreestr. Now you know the answer to the question: “Why has the cadastral value of housing increased?”
Useful video
If you find an error, please highlight a piece of text and click Ctrl+Enter.
Russians expect a gradual increase in taxes on apartments and non-residential real estate from one and a half to ten times over the next five years. The law regulating this increase was signed by Russian President V.V. Putin on October 4, 2014, and the text of this law was published two days later. The increase in the tax rate will occur because the document provides for the calculation of real estate taxes based on the cadastral, and not the inventory, value. The older the urban housing, the more noticeable the difference in recalculation will be for its owner.
Law “On Amendments to Articles 12 and 85 of Part One and Part Two of the Tax Code of the Russian Federation and Revocation of the Law of the Russian Federation “On Property Taxes” individuals"implies a gradual transition in the calculation of real estate tax from inventory to cadastral value until January 1, 2020. Its text is published on the Unified Legal Information Portal.
The tax rate under the new rules will be 0.1% of the cadastral value of residential premises. According to the provisions of the new law, it can be increased by local city authorities to 0.3% or completely abolished. And the tax base will be the cadastral value of residential real estate minus the cost of 10 square meters. m. from the area of the room for the owner of the room, or 20 sq. m. m. of the total area of the apartment for the owner of the apartment, or 50 sq. m. m. of the total area of the residential building for the owner of the house. The property owner will be able to use this benefit only for one object from each category, but he will be able to choose the object to apply the deduction himself. Tax rate for office and retail real estate will be 2% of the cadastral value of the object if its value exceeds 300 million rubles, and municipalities will not be able to change this rate. The tax rate for all other real estate properties will be 0.5%. For mixed types of real estate, which include residential premises, the tax base is reduced by 1 million rubles.
During the transition period until January 1, 2020, it is allowed to calculate the tax based on the inventory value of real estate. Subjects of the Russian Federation can determine the moment of transition to calculation based on cadastral value themselves. For a smoother increase in tax, reducing coefficients are provided: when switching to calculating tax based on cadastral value in 2015, real estate tax will be paid with a coefficient of 0.2, in 2016 - 0.4, in 2017 - 0.6, in 2018 - 0 ,8. There will be no reduction factor in 2019.
If a property owner considers the cadastral valuation of his property to be too high, then he should contact the commission for resolving disputes about the results of determining the cadastral value or the court, which will consider his appeal in accordance with the law “On Valuation Activities in the Russian Federation”.
RBC gives an example of calculating the cost of real estate tax for an ordinary Moscow apartment with an area of 54 square meters. m. Taking into account a property deduction of 20 sq. m. m. (that is, the calculation is made for the owner of the apartment) and the average cadastral value of 160 thousand rubles. for 1 sq. m. and when applying a tax rate of 0.1%, the tax will be 5,440 rubles. According to estimates from the Moscow Department of Economic Policy and Development, the first payment in this case will be 1,000 rubles, and if the rate increases to 0.3%, the average tax for a Moscow apartment will exceed 20 thousand rubles.
But the problem is that the inventory value of apartments in old buildings in the capital is 20-40 times lower than the cadastral value. And owners of just such real estate, unlike owners of new apartments, will feel the tax increase the most. The head of the independent expert center “Public Duma” Roman Terekhin believes that the tax amount for such owners could increase 8-10 times, and for owners of new apartments - 1.5-2 times, depending on the region.
Based on materials from top.rbc.ru
Our state is looking for ways to replenish the empty treasury, coming up with more and more new ways of extorting money from the population. Some of them are capable of not only damaging the budgets of private households, but even ruining many Russians.
As is known, until recently, tax on any real estate was calculated based on the inventory value of the property in the BTI (Bureau of Technical Inventory). The market value of an apartment (house, garage, dacha, etc.) was always higher than the inventory value, and therefore the real estate tax was somehow a joke, not burdening the owner’s pocket. Fiscal officials did not fail to correct this omission, and by 2020 citizens will pay a tax on any property in the amount of 1% of its cadastral value. The tax bracket will be raised gradually, in five stages. In 2016 we will pay only 20% of this amount, in 2017 - 40%, and so on - 20% higher every year until it reaches 100% by 2020. The property will be assessed by a special assessment commission using a computer program, which, depending on the location of the property and the use of various decreasing and increasing factors, will produce a certain average result. Many experts have a suspicion that the cadastral valuation of housing in most cases will be overestimated relative to its real market value, which continues to fall month by month.
Suppose you have a two-room apartment with an area of 42 square meters in a brick five-story building in the Sokol metro area at the current market price of 8 million rubles. At the end of 2016, you will receive a tax on it in the amount of approximately 6,000 rubles, and by 2020 the tax will already be 30,000 rubles.
For Russians who do not have the means to pay the new tax, fiscal officials recommend moving to worse and smaller housing. Otherwise, the debt will accumulate, and the matter will come to court, and then it will not be far from the seizure of property in favor of the state.
You can also deprivatize the apartment and stop paying property taxes - only “utilities”. But then the “shvonders” may come and try to “compact” the grandmother, living freely in a three-room apartment on Pokrovka, with a family of cheerful “settlers”. Impoverished Muscovites can also move beyond the Moscow Ring Road or even to a distant village, where the cadastral value will be calculated using a different valuation grid. You should be wary of the idea of moving for permanent residence to the near Moscow region: in SNT, owners will have to pay tax on the house, the barn, the bathhouse, and all ancillary buildings, as well as a separate tax on land, which is not cheap in all areas around the metropolis.
However, if you belong to a preferential category of citizens (disabled, Chernobyl survivors, families with many children, military, pensioners, etc.), the tax will be significantly lower. But even 100,000 rubles for a three-ruble note in a Stalinist house in the Golden Mile area may be an unaffordable amount for a family or a single pensioner with a modest income. Veterans of the Great Patriotic War will be completely exempt from paying the extortionate tax. Patriotic War, who, in fact, are almost no longer alive. The tax will hit the owners of Moscow, St. Petersburg and large Russian cities the most. In the regions, rates will be lower, since housing there is several times cheaper than in cities with a population of over a million. But in small towns, residents’ salaries are much lower than in the capitals, therefore, this tax will deprive many poor and unemployed people of their last means of subsistence.
Note that legal entities will pay for commercial properties an amount much higher than the tax on properties owned by individuals.
You can get your bearings on the prices of the new tax now. To do this, you need to go to the Rosreestr website, enter the cadastral number or address of the apartment (office) and order an extract, leaving an email address. The statement will be sent to your email within one to two days.
Correct before it's too late
Elena Novozhilova, General Director of Universal Company LADKOM LLC, comments on this situation:
Whether we like it or not, our country has long existed under capitalism. In developed Western countries, property taxes are traditionally high, and people there live in apartments and houses of a size that they can realistically afford. In Russia, until recently, the property tax was symbolic, and its increase was, in general, predictable. However, 1% of the cadastral value can become an unbearable burden for many Russians. Whether the new tax will affect rental prices will depend on the level of demand. Prices are dictated by the market. Owners of “extra” apartments may try to get rid of ballast by selling the property that has become burdensome, which will immediately cause a decrease in the cost per square meter on the secondary market. Landowners of dacha and cottage settlements near Moscow are already joining forces by filing class actions to revise the cadastral valuation of their land plots. Citizens who cannot afford to pay high taxes for the use of land and country houses, they will also be forced to sell their dachas. In fact, such a decision by the authorities can lead society to a social explosion. Tightening tax policy at a time of falling economy and impoverishment of the population is not a very wise decision by the authorities.
However, officials always have the opportunity to analyze the situation and prevent popular unrest by making timely downward adjustments to tax collections.
At the Cadastral Chamber, citizens can challenge the valuation amount of their apartment or cottage or commercial property - for which they will need to write an application to the MFC to reduce the cadastral value, before hiring a private appraiser who will conduct their own valuation examination and issue a written opinion. The cost of such an examination in Russia ranges from 10-15,000 rubles. Then the case may go to court, and based on the results of its decision (by also paying the lawyer’s bills), you can achieve a reduction in the cadastral value of housing by 15-20%.
What will happen to the real estate market?
Sergei Lobzhanidze, head of the Analytics and Consulting Department of the BEST-Novostroy company, gives the following analysis of the situation for the fall, in light of recent events:
A reduction in demand and an increase in supply in the primary residential real estate market, especially in mass residential development projects, will lead to a slowdown in price growth, which will continue to influence the overall decline in the level of average prices in the primary real estate market in the “economy” and “comfort” segments. This, in turn, will affect the level of pricing in the secondary housing market, especially in apartments located in old buildings that are “morally” outdated.
Considering that there is no increase in effective demand on the market, and the volume of supply continues to grow, price stabilization or growth is not expected.
Is it too early to worry?
Irina Dobrokhotova, Chairman of the Board of Directors of the BEST-Novostroy company, believes that today the rental business is low-profitable: rates are not growing, and one can hardly expect a sharp increase in rates even with the start of the business season, since the solvency of the population is not increasing. At the same time, prices on the secondary market are relatively stable (although the urgent sale of housing with not the highest liquidity will still require a discount of about 10-15%).
The increased taxation will most likely not affect the mass segment rental apartment market for now. At the moment, the tax rate is 0.1% for apartments with a cadastral value of less than 10 million rubles, and the rate is 0.15% for objects up to 50 million rubles. – this group will probably include the majority of rental apartments in the capital. There is also a tax deduction of 20 sq. m. That is, today for a typical one-room apartment in the Central Administrative District with an area of 32 square meters. m and cadastral value of 9.4 million rubles. the tax will be about 3,500 rubles. per year.
Now, in a low market, owners are unlikely to begin raising rental rates.
But the tax rate, as we know, will increase gradually, and only by 2020 will it increase to a level of at least 1% (maximum 3% for high-budget apartments and houses). Then everything will depend on the current economic situation. If the market rises at that time, taxes will likely be included in the rental price of the home.
In 2018 and 2019, certain changes occurred in the tax legislation of the Russian Federation, which affected, in accordance with the amendments made to Articles No. 399-No. 409, individuals who are owners of real estate (in particular, apartments). Before paying tax, it is worth understanding what and what the tax rate for an apartment depends on
Table of contents:Types of real estate of individuals subject to tax
In 2017, the Law of the Russian Federation No. 2003-1 “On taxes on property of individuals” (with amendments and additions) dated December 9, 1991 ceased to apply.
Instead, Chapter 32 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), which regulates the legal aspects of paying real estate taxes, is valid. Based on Art. 400 of this chapter, any individual who has the right to own property is required to pay tax on it.
The changes that took place in 2016 affected taxable objects. Previously they meant:
- residential building;
- apartment;
- a room (any area) in a communal apartment;
- garage.
Today, the following taxable objects have been added to the list above (Article 401 of the Tax Code):
Based on new amendments to the legislation, the taxable base includes an individual, which can be found in the real estate cadastre. To do this, you must draw up a corresponding written application. Within five working days you can receive all the required information. It is possible to change the cadastral value by contacting the appropriate commission or through a court order.
The new rates apply to objects approved in Art. 401 of the Tax Code of the Russian Federation, or for other real estate objects provided for in Art. 406 Tax Code, clause 3.
Now the following interest rates apply to housing space, in particular apartments:
- 0.1% - apartment price up to RUB 300,000.00;
- 0.1% -0.3% - apartment price from RUB 300,000.00. up to RUB 500,000.00;
- 0.3%-2; - the price of the apartment is over 500,000 rubles.
The first two bets can legally be refuted or increased (about three times). Such recalculation is possible according to tax legislation in the municipalities of Moscow, St. Petersburg and Sevastopol.
In this case, specialists take into account the inventory value of the apartment.
Based on what was written above, we can conclude that, first of all, the tax rate for an apartment in 2019 depends on its cadastral value.
Benefits when using the tax rate in 2019
Those individuals who fall into the preferential category have the opportunity to use the right of relief only for one unit of real estate out of all available.
The benefit applies to apartments that do not provide commercial benefits, i.e. are not for rent and are not retail space for shops, salons, etc.
To receive the benefit, you must write an application to the tax office at your place of residence. You should also provide documents that would confirm that you belong to a preferential category.
Important fact
Large families and single mothers are NOT eligible to receive tax benefits.
The tax-free area for an apartment is 20 m2 (for a residential building - 50 m2, for a room - 10 m2). If, when deducting the non-taxable area, the owner of the apartment (house, room) comes up with “zero”, then the owner is not obliged to pay the tax amount. In this case, regional authorities must draw up an act that will contain a list of individuals who have the right not to pay apartment tax.
Algorithm for calculating tax in 2019 taking into account the tax rate
For example, the area of the nth apartment of individual A. is 64 m2. He has a benefit (20 m2). When deducting the non-taxable area, 44 m 2 of taxable area is obtained.
For example, the conditional cadastral value of an apartment is 5,000,000 rubles. it must be divided into full area housing: 5,000,000 / 64 = 78,125 rubles.
In the above example, it will be: 44 * 78,125 = 3,437,500 rubles.
4. The rate required for tax calculation is determined.
Based on the example, the tax rate will be 0.1%.
5. Having decided on the rate, you need to calculate the amount of the tax itself.
To do this, the following is done: 3,437,500 * 0.1% = 3,437.5 rubles.
Based on Art. 408 of the Tax Code of the Russian Federation, there are coefficients that reduce the tax burden of a taxpayer who owns an apartment. In combination with the above example, in 2019 the tax will be calculated using the following formula: (3437.5 – 83.33) * 0.6 + 83.33 = 2095.83 rubles.
The tax must be paid by October 1 of the current year. After payment tax authorities send a notification about the crediting of paid funds. You can find out the tax amount on the Internet portal of the Federal Tax Service of the Russian Federation.
Innovations in legislation will most acutely affect those who are the owners of housing built a long time ago (under the USSR), because The cadastral and inventory values of such apartments are very different from each other. Those who own new buildings will pay the least amount of tax.
