Tax on a private house in 2021 for individuals: how to calculate?

Owners of private houses, land plots and other real estate are required to pay taxes. This obligation does not depend on the age of the owner or the period of ownership of the property. There is no such concept as a “private house tax” in Russian legislation: we are talking about a property tax. Payers receive receipts with a fixed amount annually from the Federal Tax Service. But it’s not difficult to calculate the payment amount yourself, and here’s how you can do it.

Features of taxation of private houses in 2021

The procedure for calculating and paying tax on private houses is regulated by the norms of Chapter 32 of the Tax Code of the Russian Federation. In accordance with this document, tax payers are individuals who own such property. Tenants, including persons renting premises on a long-term lease, are not subject to taxation.

Taxation of private houses has the following features:

Property tax is classified as local. The money collected from home owners goes to the municipal budget and is distributed within the region.
If a building belongs to several owners, a single tax is charged on it. Each homeowner calculates the budget in proportion to the size of the share.
Owners of houses with an area of less than 50 sq.m. are exempt from mandatory payments. But there is a condition: the territory on which the house is built must be intended for gardening or dacha farming.

The basis for calculating such a tax is primarily the cadastral value. True, the law also allows for linking the tax to the inventory value. For this reason, some municipalities still use BTI data in their calculations. But in most regions cadastral valuation is still practiced

Paying property taxes for a child

If land or real estate is registered in the name of a minor child, this does not provide grounds for not paying tax to the budget.

As long as the child is a minor and does not have his own permanent income (official), property taxes for the child are paid by one of his parents, adoptive parents or guardians

. This obligation is established by Article 26 of the Tax Code of the Russian Federation and Article 28 of the Civil Code of the Russian Federation.

It is worth noting that if a child is considered emancipated, then he already independently pays property taxes for himself.

Emancipation of a minor

– recognition of a citizen over 16 years of age as fully capable by decision of the local guardianship authority or by court ruling. Emancipation can be recognized if the child, for example, gets an official job and no longer wants to depend on his parents, he gets married or has a child.

What factors influence the amount of house tax?

In addition to the inventory or cadastral price of the building, the following factors influence the amount of tax:

The region in which the private house is located.
A type of territorial zone.
Type of item subject to taxation.
Area, number of floors and other characteristics of the building.

The basement floors of houses used for garages are not taken into account when calculating the total area. After all, according to the law, this is no longer considered a house, but a parking space. In most municipalities, such properties are exempt from taxes.

Sometimes owners of private houses equip gyms, dressing rooms and even swimming pools in their basements. Such premises are considered non-residential, but they are noted in the technical plans. Accordingly, these square meters are included in the tax base, although they are unlikely to greatly affect the amount on the receipt.

Even the foundation of a private house is subject to property tax. True, the owners of unfinished construction projects are in no hurry to make payments. But if this violation is discovered, the tax will be charged in full, and even with fines.

Objects of taxation

The Tax Code of the Russian Federation defines a list of property items of individuals that fall under the taxation process. Here he is:

House;
Apartment, room;
Garage, parking space;
Single real estate complex;
Unfinished construction project;
Other buildings, structures, structures, premises.

This list is valid at the present time, and until 2015 it did not include such objects as parking spaces and “work in progress”.

Residential buildings also include dachas, buildings for vegetable gardening, horticulture and private household plots (personal subsidiary plots) - such objects are subject to a 0.1% rate, provided that the area of each object does not exceed 50 square meters. m. The same conditions apply to garages and parking spaces.

But the property of apartment buildings is not subject to this tax.

Real estate tax rates in 2021 for individuals

Tax rates established by law depend on the type of building and look like this:

0.1% of the inventory and cadastral value of private houses, parking spaces and garages.
2% is charged in cases where the price in accordance with the cadastre exceeds 300 million rubles, and the property is used for an office or for other commercial purposes.
0.5% of the cost is charged for other types of objects.

The law gives regions the right to adjust tax rates down or up. In this case, the percentage may be increased no more than three times.

Overpaid tax: what to do in this situation

If a person for any reason paid a larger property tax, for example, did not take advantage of a benefit, then he has the right to return the amount of the overpayment. The excess amount can be returned within 3 years from the date of payment of the tax. That is, property tax for 2017, which was paid in November 2021, can only be returned until November 2021. After this, the overpayment cannot be refunded.

For a refund

the payer must contact the tax authority with an application and documents confirming the fact of the overpayment (payment receipt, document confirming the right to a benefit, if any). The application must indicate:

name of the Federal Tax Service;
Full name of the taxpayer;
the reason and amount of the overpayment;
bank details for transferring funds.

The Federal Tax Service makes a decision within 10 working days

on refund or refusal to refund overpayment of property tax. The funds will be credited to the taxpayer’s account within 1 month from the date of acceptance of the application.

It is worth noting that if the taxpayer has arrears on other taxes, the amount of the overpayment will be used to offset arrears on other taxes.

Procedure for calculating tax on a private house

The tax on a private home can be calculated using the following formula:

The cadastral value of the property must be multiplied by the tax rate.
The next step is to multiply the inventory price by the same rate.
You need to subtract the second from the first result.
The resulting amount must be multiplied by a reduction factor.
The amount of tax payment calculated based on the inventory value is added to the final indicator.

The reduction factor is an indicator by which the final tax amount can be reduced. Each region sets its own coefficient of 0.2, 0.4 or 0.6.

An interactive personal property tax calculator 2021 will help you quickly calculate the cost of the upcoming payment. Such a service is available on the website of the Federal Tax Service of the Russian Federation. To obtain information, you need to enter the cadastral number, type of object, and its area. If the owner owns a share in a private house, it is necessary to indicate its size and period of ownership.

Payment deadlines. Penalties and late fees

All types of property taxes are calculated by the Federal Tax Service based on data from Rosreestr. Each property owner will receive notifications this fall with the amount of payments to the budget. In case of non-payment of taxes by December 1, or late payment, additional fines and penalties will be assessed.

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Attic floor is subject to tax

Only after this can you order a project and draw up an estimate for construction. In this case, it is necessary to coordinate many issues. Please be patient, because this process can take a whole year. When ordering a project, it is necessary to decide whether part of the current attic space or the entire attic will be used for the attic.

When building, buying and renting a house, you should take into account that the cost per square meter of an attic is less than the cost of living space in a two-story house. Consequently, the tax rate for attic premises is much lower compared to second floor premises.

What determines the amount of tax paid?

The amount of the contribution depends on a number of parameters:

location of the property;
cadastral value of the building;
type of taxable object;
type of territorial zone where the building is located.

The amount of payment to the Federal Tax Service also depends on the area and number of floors of the real estate and its technical characteristics. The greater the number of square meters and floors of the building, the higher the tax.

Attics - life under a roof

It all starts with obtaining permission to build an attic. It’s good if you are the only owner in a one-story house, otherwise you should obtain the consent of all homeowners. Only after this can you order a project and draw up an estimate for construction. In this case, it is necessary to coordinate many issues. Please be patient, because this process can take a whole year.

In a word, what is not prohibited is permitted... At the same time, those who want to acquire an attic will have to solve a number of difficult issues: take care of insulating the roof of the building, install heating in the attic, and provide it with ventilation. The main thing is that at the general meeting of the residents of the house (more than half of the apartment owners must be present) to obtain permission from at least two-thirds of the meeting participants to transfer to you the rights to use the attic space (free of charge or leased).

Calculation example

For example, the cadastral value of housing is 1.2 million rubles, the inventory value is 200 thousand rubles. Tax rate – 0.1%. The reduction factor is 0.4. To calculate the tax amount, the following calculations must be made:

1.2×0.1=1,200 rub.
200×0.1=200 rub.
1,200-200=1,000 rub.
1,000×0.4=400 rub.
400+200=600 rubles – the amount of the tax fee.

ATTENTION! The negative cadastral value of real estate in accordance with regulations is equal to zero.

Tax calculator: how much you have to pay for housing

Russia has adopted a new property tax. According to the law, municipalities and federal cities can establish a property tax for individuals.

The essence of the new tax: the cadastral value of the apartment, calculated by independent appraisers commissioned by the executive bodies of the constituent entities of the Russian Federation, will now be used as the taxable base. The land tax remains the same.

The Department of Economic Policy and Development of the City of Moscow presented on Thursday an online calculator for calculating the approximate amount of property tax for individuals based on cadastral value. The goal is to help the owner of real estate in the capital calculate the approximate amount of tax on the property owned by him.

When to pay?

The new law will come into force on January 1, 2015, but there is a five-year transition period for the regions, during which the tax amount will increase by 20% per year. Payment of property tax for citizens based on the cadastral value will begin in 2021, and Russians will begin paying the full amount in 2021.

How to calculate?

The tax is calculated for the entire property, and owners pay based on their share. Muscovites can already calculate how much they will have to pay in property taxes. For this purpose, the city's Department of Economic Policy and Development has created a tax calculator.

* Each owner now sees the inventory value in the payment for the current tax, as well as in the documents for the property. This cost is needed to calculate the difference between the current tax (from the inventory value) and what citizens will pay from the second half of 2021. Russians until 2021 will pay the difference between these amounts.

Other Russian citizens can also calculate how much they will have to pay under the new tax. To do this, on the Rosreestr portal you can request data on the cadastral assessment of the value of an apartment or house.

How to calculate it yourself?

Muscovites-owners can also calculate their payments independently. Tax rates were adopted on October 14, 2014.

For garages and parking spaces, as well as other real estate, the rates are 0.1% and 0.5%, respectively.

For objects of unfinished construction (if the designed purpose of such objects is a residential building) you will have to pay 0.3%. The same rate of 2.0% is provided for commercial real estate (offices, retail facilities, catering, etc.).

The law provides for a tax deduction of 20 square meters. m for apartments, 10 sq. m for rooms and 50 sq. m. for individual housing construction projects. That is, if you have an apartment of 54 square meters. m, then only 34 sq. m. will be taxed. m.

How will it affect the real estate market?

The new property tax will have a greater impact on owners of expensive real estate. As RBC-Real Estate previously wrote, for the majority of ordinary citizens who own economy-class apartments, the tax burden will increase insignificantly. However, for owners of economy class apartments in the center of Moscow, changes in tax policy will have a greater impact. It all depends on the coefficient (see calculations below).

In many cases, the tax amount will increase by more than 10 times and even for modest “one-room apartments” and “two-room apartments” in non-central regions will amount to 5-7 thousand rubles. in year. In Moscow, the relocation of low-income citizens from the center to the outskirts may begin in order to reduce the tax burden. In the future, people will become more pragmatic when choosing an apartment and take into account the tax burden they will have to bear.

Cadastral value

Now, according to the Moscow government, the cadastral value is 15-20% lower than the market value. However, according to experts, in the near future the mechanisms for its assessment will be adjusted and it will approach the market one.

Specialists from the analytical agency RWAY note that the more expensive the apartment, the greater the difference between the cadastral and market value. For some elite properties in Moscow, the cadastral value may be more than 80% lower than the market value.

It is also important to note that the inventory value of new buildings today is as close as possible to the market value, therefore the tax increase there will be minimal.

Calculation of the tax amount based on the cadastral value for different types of apartments in Moscow

TAX AMOUNT INCLUDING TAX DEDUCTION

How to reduce property taxes?

Every citizen will have the right to appeal the cadastral value assessment. In case of disagreement with the assessment, real estate owners can challenge it both in court and in pre-trial proceedings. The pre-trial procedure involves filing an application for revision of the cadastral value with the Rosreestr Commission for the consideration of disputes regarding the results of determining the cadastral value. Such an application can be submitted to the commission no later than six months from the date of entering information into the state real estate cadastre. If this deadline is missed, it is necessary to file a lawsuit against the Federal Service for State Registration, Cadastre and Cartography or the Office of the Federal Service for State Registration, Cadastre and Cartography for a constituent entity of the Russian Federation.

Grounds for revising the cadastral valuation results: unreliability of information about the property used in determining its cadastral value; establishing in relation to a real estate object its market value on the date as of which its cadastral value was established.

Who will pay more?

Few will pay the highest rate of 2%. According to the company IntermarkSavills, the number of apartments with an estimated value exceeding 300 million rubles in Moscow is approximately 1.5-2 thousand, plus new buildings are put into operation every year, adding several dozen more to this volume. However, their cadastral value is often much lower. The Moscow government has counted about 50 such facilities in the capital.

The Contact Real Estate company has calculated the cost of one of the most expensive properties in Moscow - apartments in the elite residential complex Negotsiant. Based on the total cost of an apartment in a mansion at $35 million (Central Bank exchange rate of 39.6 rubles), the cost of the apartments will be 1 billion 386 million rubles. Since the apartments belong to the non-residential property, a tax deduction (from 20 sq. m) is not provided for non-residential real estate. With a rate on non-residential real estate of 2%, property tax will be 27.720 million rubles. in year!

How will the tax burden for Muscovites increase?

It is indicative how the amount of tax for residents changes as they move away from the center. For example, we took one-room apartments with an area of 38 square meters. m in houses located in two directions of different levels of prestige and popularity - western and eastern. The cadastral value is calculated as the market value minus 10%, since, according to the Moscow government, on average it is so much lower than the market value. The market value, in turn, is calculated as the arithmetic average of price indicators in areas located in different territorial zones along selected routes (based on data from irn.ru).

How does distance from the center affect tax?

K – Kremlin, BC – Boulevard Ring, SK – Garden Ring, TTK – Third Transport Ring

As can be seen from the table, the tax burden for those who live at the beginning of the prestigious western direction is 2.8 times higher than for those who settled closer to the Moscow Ring Road. In the eastern direction, the difference between residents of the center and the outskirts exceeds 3.3 times.

Calculation of the tax amount for an apartment of 38 square meters. m by district

DISTRICT

AVERAGE CADASTRAL VALUE OF SQ. M

TAXABLE BASE (18 SQM)

TAX RATE

TAX AMOUNT

According to calculations, the most affordable district of Moscow in terms of taxation is the South-Eastern Administrative District - here the average cadastral value per square meter is 139.5 thousand rubles. The Southern Administrative District was in second place with an indicator of 149.4 thousand rubles. per square. The Eastern Administrative District closes the top three, where experts determined the average cadastral value per square meter at 154.8 thousand rubles.

Calculation of the tax amount for an apartment of 55 square meters. m by district

DISTRICT

AVERAGE CADASTRAL VALUE OF SQ. M

TAXABLE BASE (35 SQ. M)

TAX RATE

TAX AMOUNT

In order to present an approximate order of the amounts that apartment owners in Moscow will have to pay annually to the budget, experts from the Metrium Group company made tax calculations for one-, two-, three- and multi-room apartments. For the calculations, an area of 38 square meters was taken. m (1 room), 55 sq. m (2 rooms), 80 sq. m (3 rooms) and 120 sq. m (multi-room). Additionally, experts calculated what the area of an apartment should be to pay tax at the maximum rates - 0.2%, 0.3% and 2%.

Calculation of the tax amount for an apartment of 80 square meters. m by district

DISTRICT

AVERAGE CADASTRAL VALUE OF SQ. M

TAXABLE BASE (60 SQ. M)

TAX RATE

TAX AMOUNT

Calculation of the tax amount for an apartment of 120 square meters. m by district

DISTRICT

AVERAGE CADASTRAL VALUE OF SQ. M

TAXABLE BASE (100 SQ. M)

TAX RATE

TAX AMOUNT

Who will receive benefits?

The following categories of taxpayers are entitled to tax benefits:

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;
Disabled people of I and II disability groups;
Participants in the Civil War and the Great Patriotic War, 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;
Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
Disabled since childhood;
Persons of the civilian staff 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 cities during this period, participation in the defense of which these persons are counted towards their length of service 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-I “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”, in accordance with the Federal 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 Federal Law of January 10, 2002. N 2-FZ “On social guarantees for 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, 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 in special risk units in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;
Family members of military personnel who have lost their breadwinner;
Citizens discharged from military service or called up for military training who performed international duty in Afghanistan and other countries where hostilities took place;
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;
Parents and spouses of military personnel and government employees killed in the line of duty;
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 premises used to organize non-state museums, galleries, libraries open to the public - for the period such use;
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 plots, dacha farming, vegetable gardening, horticulture or individual housing construction.

Sergey Velesevich Tables: RWAY according to Rosreestr data and data from open sources, “RBC-Real Estate”, “Metrium Group”

What premises are taxed in a private home?

From the point of view of the Tax Code of the Russian Federation, the layout of the house, type of real estate and other data are not considered. The Federal Tax Service Inspectorate receives information from Rosreestr about the cadastral value (or inventory value in a number of regions) and calculates the total amount based on it.

The cadastral value is determined according to the methodology of cadastral engineers, which is not published on external resources. Among the determining factors are the area of the object, location, remoteness or proximity to the central infrastructure of the locality, etc. In the case of assessing the BTI, the so-called cost of the object. But in any case, the size of the house affects the property tax more than any other factor, and if the home has an attic or basement that is unsuitable for living, the price will be lower than with an attic and a residential basement.

Example 1

As a result, the tax on a private house of more than 100 sq.m will depend on other factors - what materials it is made of, the distance to socially significant objects, etc.

But a residential building on the site will be taxed. If an inventory base is used, a special coefficient is applied. If cadastral, the house tax is taken from an area over 50 sq.m., and the tax on a residential building up to 50 sq.m. is zero according to Article 403 of the Tax Code of the Russian Federation. And if you fall under the category of beneficiaries from Article 407 of the Tax Code of the Russian Federation, then you will not have to pay for the house.

Calculator

The tax on a private house is calculated by a calculator, displaying the estimated values of the updated property tax of citizens according to the model from 2015. The value according to the real estate cadastre is obtained from the cadastral passport or on the Rosreestr portal (it is also possible to order a cadastral passport via the Internet), there are several ways to find out the cadastral value, most often it coincides with the market value (revaluation of the cadastral value is carried out once every five years, it was carried out in capital last time in 2012). There are those who do not agree with the value according to the cadastre, they can issue a recalculation.

There are many calculators on different resources; the tax service recommends using your own, since all the new data for each region for paying tax is entered there.