Property tax for individuals

Owners of apartments, houses, dachas and other square meters annually deal with the tax authorities - they pay tax on real estate of individuals. But for many owners it is still unclear where the figures presented by the state come from: how this tax is calculated, what rates apply and why some must pay while others are exempt from this obligation. In this material we answer the most important questions about property taxes.

What is real estate tax and who should pay

Real estate tax is a fee established by the state for owning a real estate property. Such property includes an apartment, a dorm room, a summer house, a residential building and outbuildings nearby, an unfinished building, a garage and even a parking space. The more property, the more expenses on taxes.

The property tax is paid by its legal owner. Even if you don’t have Russian citizenship, but you have a house on the territory of the country, you have to pay.
If you do not own the entire object, but only a share, then only you need to pay for it. Each shareholder is responsible for himself in this matter.

How to calculate property tax in Russia yourself

To calculate we need several components:

inventory and cadastral value of the object;
reduction factor;
bid;
tax deductions;
holding period ratio.

The rules for determining property taxes from individuals are changing. In 2021, the country finally switched to a calculation where the cadastral value of the property is taken as the tax base.

Why do you need to switch to a new calculation?

Until 2014, the inventory value established by the BTI was taken as a basis. It took into account only the degree of wear and tear of the building and the cost, so it was considered obsolete. The cadastral value is determined by Rosreestr, and it is closer to the market price. This means that taxes will gradually increase. To find out what tax you will have to pay , you need to know both the inventory and cadastral value of your property.

A certificate of inventory price can be obtained from the BTI. The cadastral value is determined in several ways. You can do this on the website of Rosreestr or the Federal Tax Service, for this you should open a personal account there. Easier and faster - on the portal EGRN.Reestr .

You just need to enter the cadastral number of the object or its full address on the main page of the resource and immediately receive an urgent extract. It states the cost of the object.

Taxation of land plots

By purchasing a country house, the buyer receives at his disposal a plot of land (adjacent territory). The tax services already have data on it; it has a cadastral number and certain boundaries.

At the same time, the new owner is required to pay land tax in the following cases:

if the site is privatized;
received on the basis of perpetual use rights;
is in lifelong possession.

Land tax must be paid annually. The amount is calculated individually, depending on the cadastral value of the site. The Tax Code sets the maximum permissible rates. You can find restrictions in Art. 394.

If you buy a house on land that does not fall under the categories of agricultural land, private household plots, peasant farms, then the rate for annual payment will be a maximum of 0.3% of the cadastral value of the plot. You can find it out on the website: pkk5.rosreestr.ru.

Reduction factor

Russia has been switching to a new calculation scheme since 2015. To prevent it from hitting the Russians’ pockets too hard, a reduction factor is applied. It is different, depending on the year in which the region began to switch to new tax rules.

In the first year, a coefficient of 0.2% is used;
In the second year – 0.4%;
In the third year – 0.6%.

Then the tax will be calculated based on the full cadastral value, but with the condition that the increase will not be more than 10% per year.

Each property owner needs to find out what reduction factor is currently set in his region. But it is worth considering that it is not applied if the tax on the cadastral value is less than the amount on the property according to the inventory.

Benefits in the form of tax deductions

Depending on the nature of the transactions, additional deductions may be provided for the purchase and sale of land and houses. Detailed information on these deductions can be obtained individually from tax office employees.

All calculation amounts are made on the basis of the cadastral value, and it depends on market conditions. Therefore, property owners should be prepared for rising rates.

If you bought property worth no more than 2 million rubles, you have the right to receive compensation from the state. Benefits are also provided provided that you purchased similar property with funds received from the purchase and sale transaction. For example, we bought a neighboring house or plot for dacha management.

Tax rate

The property tax rate for individuals is a percentage of the tax base, that is, of the inventory or cadastral value . The law established basic rates; their size depends on the price of the object and the type. For a garage, house or apartment it is 0.1%. For everything else 0.5%. For expensive properties (above 300 million rubles) the rate is 2%. But at the same time, each region sets its own rates, they vary from 0 to 0.3%. You can check them on the Federal Tax Service portal.

Results

Since 2015, property tax for citizens of the Russian Federation has been calculated taking into account the cadastral price of the property, if all the conditions for this have been met in the corresponding region of the Russian Federation (a law has been adopted and the cadastral value has been approved on an object-by-object basis). In order to mitigate the increase in the tax burden on payers, the formula for calculating tax for 2015–2020 takes into account indicators such as inventory value, rates on it, and a deflator coefficient. Further, the tax will be calculated without using indicators that reduce the amount of tax.

You can familiarize yourself with other nuances of paying property tax in this article .

You can apply for a property tax benefit or report privileged property at any tax office. Read more about this here.

Sources: Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Tax deductions

To ensure that taxes are not prohibitive, special deductions have been introduced - part of the square meters is removed from the total area of the object. The tax becomes lower.

There are also rules here:

You need to subtract 50 sq.m. from the square footage of the house.
Of the apartment area – 20 sq.m.
Of the room area - 10 sq. m.

It turns out that the owner of an apartment with an area of 50 sq.m. will be charged tax only for 30 sq.m. And for a room measuring 10 square meters you won’t have to pay at all.

Payment Methods

Payment can be made using one of the methods convenient for the payer:

on the Federal Tax Service website from the personal account of an individual using any bank card;
through State Services;
when contacting a bank branch, post office or MFC in person.

Can someone else pay the tax?

Another person who is a legal or authorized representative can pay for the owner. Then you should enter the TIN of the apartment owner in the payer field, and in the Payer line indicate the full name of the citizen who actually paid the tax. The tax authority will take into account the payment and the obligation to pay tax will be considered fulfilled.

Holding Period Ratio

This is the number of months for which the property was owned, divided by 12. A month is considered complete if you received ownership of it before the 15th day inclusive. If after, then this month is not taken into account.

For example, on April 16 you purchased a home, and on October 18 you sold it. In this case, April is not taken into account, but October is considered a full month. As a result, it turns out that you owned the object for 7 months.

7/12 = 0.58 - this is the holding period coefficient.

Tax calculation using an example

Using an example, let's look at how much property tax is.

Let's take an apartment with an area of 50 sq.m. It is located in Tyumen. Its cadastral value is 1.2 million rubles, and its inventory value is 500 thousand rubles. The holding period is a full year. We need to know what the tax rate will be for 2021.

Let's calculate the amount of tax based on the cadastral value. To do this, take the formula: Tax = Cadastral value X Tax rate X Ownership period coefficient. To find out the cadastral value, you need to apply a deduction. First, we calculate the cost of one square meter: 1.2 million rubles. /50 sq.m=24,000 rub. We remove the deduction: 50 sq.m. – 20 sq.m. = 30 sq.m. We multiply the cost of square meters by the remaining area: 24,000 rubles. X 30 sq.m = 720 thousand rubles.

In Tyumen, the rate on apartments is 0.1%. The holding period is 1.720 thousand rubles. X 0.1 X 1 = 720 rub. 720 rub. – this is the full amount of property tax at the cadastral value. But they haven’t paid it in full yet, because a reduction factor is applied.

Let's calculate the inventory value. It is determined by the formula: Tax = Inventory value X Deflator coefficient X Tax rate X Holding period coefficient. No deduction is used here. The deflator coefficient in Tyumen in 2015 (the last year of using inventory value for tax calculation) was 1.147, and the tax rate for apartments was 0.1%. The deflator coefficient can be viewed on the Federal Tax Service resource.

500 thousand rubles X 1.147 X 0.1% X 1 = 573 rub. As you can see, the tax turned out to be lower than when calculated using the cadastral value.

We will calculate the tax based on the cadastral value for 2021. In this case, a reduction factor is applied. In Tyumen, the cadastral value is used as the tax base for the third year, so the coefficient is 0.6. The tax is calculated using the formula: (Tax on the cadastre – Tax on the inventory value) X Reduction factor + Tax on the inventory value = Tax amount.

(720 rub. - 573 rub.) X 0.6 + 573 rub. = 661 rub. If instead of the whole apartment you have a share in it, you need to divide the amount by the size of the share. In addition, you may be one of the beneficiaries. In this case, the tax will be reduced in accordance with the size of the benefit. For example, you have the right to a “discount” of 50%, then instead of 661 rub. pay 330.5 rub. tax

How is personal property tax calculated for 2021: basic principles

Indeed, the property tax of Russian citizens is calculated by default by inspectors of the Federal Tax Service, and notifications containing the amount to be transferred to the budget are sent to the addresses of property owners.
But it is always useful for the taxpayer to verify the correctness of the calculations presented by the tax authorities. Since 2015, this tax has been calculated on the basis of the cadastral price of the property (if it is established in the territory where the property is located), while previously it was calculated based on another indicator - inventory value. The fundamental difference between the cadastral price and the inventory value is the proximity of the former to market prices for real estate. The more expensive the housing, the more tax is now paid to the budget for it.

The objects of taxation in this case may be (Article 401 of the Tax Code of the Russian Federation):

residential buildings (including country houses);
apartments;
rooms;
garages;
parking spaces;
buildings under construction;
other types of real estate owned by citizens.

When calculating tax for 2021, the following indicators are used:

cadastral price of real estate (calculated by the Federal Cadastre Service, Cadastral Chamber, after which the data is transferred to Rosreestr);
rates established for the cadastral price (their value is determined by municipal authorities taking into account the norms of Article 406 of the Tax Code of the Russian Federation);
deflator coefficient (determined by the Ministry of Economic Development of the Russian Federation);
deductible area of the apartment to reduce the tax base, or deduction (also determined by municipal authorities taking into account the norms of Article 403 of the Tax Code of the Russian Federation);
benefits (established by Article 407 of the Tax Code of the Russian Federation);
reduction coefficients (taken into account during the first three years from the beginning of application of the tax calculation procedure based on the cadastral value).

As of January 1, 2020, property tax for individuals is no longer calculated based on inventory value (Law “On Amendments” dated October 4, 2014 No. 284-FZ).

If you have access to ConsultantPlus, check whether the tax authorities calculated your property tax from the cadastral value correctly. If you don't have access, get trial of online legal access.

Let's study in more detail how to use all these indicators in practice.

When and how to get the benefit

In order for the state to know that you are entitled to a tax benefit, you need to notify the tax service about this - send an application. Deadlines don't matter. If you manage to do this before April 1, then tax payments will come taking into account the benefits. If you write an application later, they will recalculate it later.

Owners of several properties need to consider the following points:

The benefit applies to different types of objects. For example, you have a house, an apartment and a garage. All these objects will be subject to benefits. There is no need to send documents for them, the details will suffice.
The benefit is given only for one object out of several, if they are of the same type. For example, you have three apartments - you will need to choose which one will be “preferential”. If you don’t choose, the tax office will do it for you. You must submit your choice by December 31st.

What are the benefits?

At the moment, the following preferential conditions for land taxation are provided for plots with houses:

Religious, public organizations, communities of disabled people (with a membership of more than 80% of people with disabilities) and charitable associations are exempt from payment;
Territories inhabited by small peoples (Far East, Siberia) are being liberated. These are lands for cultural development, management and preservation of the way of life of indigenous people;
Preferential taxation (reduction of the tax base by 10 thousand rubles) is provided for categories of veterans and disabled people of the Great Patriotic War and military operations, people with disabilities since childhood, holders of the title of Hero of the Soviet Union, full holders of the Order of Glory and Heroes of the Russian Federation, as well as disabled people of groups I, II, III.

Using an example, we can consider how restrictions and benefits work: if the cadastral value is equal to 1.5 million rubles. for a plot in the Moscow region, then taking into account the limitation of 0.3% and benefits for the disabled, the tax will be:

(1,500,000 – 10,000) x 0.3% = 1,470 rubles

The owner of the plot is required to pay this amount for the year.

When is property tax assessed?

Real estate tax is charged from the moment a citizen takes ownership of square meters. I sold them and ceased to be registered as a taxpayer. For heirs who inherited an object from a deceased person, the rules are different: they must pay taxes from the date of death of the testator, and not from the moment the property is registered.

If you bought an apartment after July 15, 2021, then the tax will be calculated only for 5 months. That is, from August to December. If the apartment was purchased at the beginning of July, the amount will be credited over 6 months.

“I built a house with my own money - why should I also pay taxes?”

Alexander: “When I first received a tax payment for my house, my first thought was that the state made a mistake by sending a payment for several thousand rubles. It turned out that this was not an error. After the house was registered, the state joined the game and attached itself to our family wallet. But what should I pay taxes for? They already got everything they could from me during construction. All boards, screws, bricks are subject to VAT, which I pay for each purchase. For this reason, we can safely say that by building a house, we gave at least 20% to the state. And if you sell the house in the next 5 years, you will need to pay another 13%. In addition, we also pay a tax on the land, although no one gave it to us, we bought everything ourselves.

The bathhouse was built, an uncle from the administration came and asked why we had not registered the construction. There is a tax on the bathhouse, there is also a tax on the garage, and there are rumors that there will even be a tax on the well. I understand if a person has about 10 houses, and he gets mad, but what if the family has one house or apartment? If this money were spent on improving the village and removing snow from the roads. But we paved the road on our street ourselves, or rather, all the residents chipped in for crushed stone, and then filled it up and compacted it. Before this, we had to contact the administration many times about repairs, but we were told that there was no money. The situation with snow is no better. The administration is trying to clean something, but the tractor only reaches us at lunchtime, and I leave for work at 7 in the morning, someone else earlier, and after the snowstorm it’s impossible to leave even in a jeep. A management company to which we pay money every month, and it clears the snow, waters the street in the summer, landscaping everything and monitors the improvement of the village.

It turns out that money is taken from each of us, without holding us accountable for our obligations to the people. You were born in Russia, which means you are the owner of a large country, forests, resources, rivers and fields. It turns out that at least 1/150,000,000 of the wealth is yours. Instead, a select few own the resources, and some of them are not even residents of the Russian Federation, and you must earn money with your labor, and also pay taxes on what you earn. The result is a terrible tax system, which is devoid of common sense and democratic definitions. History with the Mongol-Tatar yoke is repeating itself.”

How to find out if tax has been charged

According to the rules for taxing real estate for individuals, the deadline for paying taxes is December 1 of each year. Then they begin to fine debtors who did not manage to pay before this date. Every day of delay - plus additional penalties.

If you don’t pay taxes for a long time, you will have to deal with the court, which will oblige you to pay anyway. And then, in addition to the penalty, an enforcement fee and legal expenses will be added. Money will be withdrawn from the card by default, and if it does not have the required amount, it will be blocked until the account is replenished. A debt of 30 thousand rubles or more may result in you not being allowed to go abroad.

The tax is calculated for the previous year, and in the fall of the current year each property owner receives a receipt or notification of the amount. Those who have a personal account on the Federal Tax Service portal automatically receive notifications there. Citizens without a personal account are sent receipts by mail. You can also find out information about charges by visiting the tax office or MFC in person.

Taxes can be paid through:

personal account of the Federal Tax Service
Internet bank
bank or terminal by receipt

Text: Olesya Moskevich

Who is required to pay taxes and when?

When concluding a purchase and sale transaction for a house and land, both the buyer and the seller are subject to taxation. Everyone has obligations to the state. The seller of real estate must pay personal income tax, since he receives a monetary profit from the transaction. The rate on an individual’s income is fixed and amounts to 13% of the amount specified in the contract.

If they want to avoid paying this tax, some owners formalize the purchase and sale through a gift agreement. It is worth considering that in this case, the responsibility to pay personal income tax falls on the buyer. There are exceptions to this chain - close relatives and persons who have owned the property for a long period of time (more than 5 years) are exempt from foreclosure.

If the parties to the transaction want to be exempt from taxation, they must provide proof of their relationship and support this with documents. Tax payment is carried out during the re-registration of documents. You can find out all the details directly from the notary.