Property tax interest rate. Property tax for individuals

CITIES OF MOSCOW

About property tax individuals

Document with changes made:
(Official website of the Moscow City Duma www.duma.mos.ru, 10/06/2016) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 30, 2017);
(Official website of the Moscow City Duma www.duma.mos.ru, November 29, 2018) (for the procedure for entry into force, see).
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This Law, in accordance with Chapter 32 of the Tax Code of the Russian Federation on the territory of the city of Moscow, establishes property tax rates for individuals in relation to the tax base determined on the basis of the cadastral value of the taxable object, and tax benefits.
(Preamble as amended, put into effect on October 6, 2016 by Moscow City Law dated September 28, 2016 N 30

Article 1. Tax rates

Rates of property tax for individuals (hereinafter referred to as tax) are established in relation to:
(The paragraph as amended, put into effect on October 6, 2016 by Moscow City Law No. 30 dated September 28, 2016, applies to legal relations that arose from January 1, 2015.

1) residential buildings, parts of residential buildings, apartments, parts of apartments, rooms, single real estate complexes that include at least one residential building, as well as in relation to outbuildings or structures, the area of ​​each of which does not exceed 50 square meters and which located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction, in the following sizes:
(Paragraph as amended by the Moscow City Law dated November 29, 2017 No. 45; as amended by the Moscow City Law dated November 29, 2018 No. 26

2) garages and parking spaces, including those located in buildings included in the list determined in accordance with, objects provided for in paragraph two, as well as taxable objects, the cadastral value of each of which exceeds 300 million rubles - in the amount of 0 .1 percent of the cadastral value of the taxable object;
(The clause as amended, put into effect on November 29, 2018 by Moscow City Law No. 26 dated November 21, 2018, applies to legal relations that arose from January 1, 2017.

3) objects of unfinished construction if the designed purpose of such objects is a residential building - in the amount of 0.3 percent of the cadastral value of the taxable object;

4) objects of taxation included in the list determined in accordance with paragraph 7 of Article 378_2 of the Tax Code of the Russian Federation, as well as objects of taxation provided for in paragraph two of paragraph 10 of Article 378_2 of the Tax Code of the Russian Federation, in the following amounts:

a) 1.2 percent of the cadastral value of the taxable object - in 2015;

b) 1.3 percent of the cadastral value of the taxable object - in 2016;

c) 1.4 percent of the cadastral value of the taxable object - in 2017;

d) 1.5 percent of the cadastral value of the taxable object - in 2018 and subsequent tax periods;
(Clause 4 as amended, put into effect on October 6, 2016 by Moscow City Law No. 30 dated September 28, 2016, applies to legal relations that arose from January 1, 2015.

4.1) taxable objects, the cadastral value of each of which exceeds 300 million rubles - in the amount of 2.0 percent of the cadastral value of the taxable object;
(Clause 4.1 was additionally included from October 6, 2016 by Moscow City Law dated September 28, 2016 N 30

5) other objects of taxation - in the amount of 0.5 percent of the cadastral value of the object of taxation.

Article 1.1. Tax benefits

1. Part lost force on January 1, 2019 - ..

2. Part lost force from January 1, 2019 - Moscow City Law of November 21, 2018 N 26..

3. Part lost force from January 1, 2019 - Moscow City Law of November 21, 2018 N 26..

4. Taxpayers in relation to one non-residential premises located in a building included in the list determined in accordance with paragraph 7 of Article 378_2 of the Tax Code of the Russian Federation, taking into account the features provided for in paragraph two of paragraph 10 of Article 378_2 of the Tax Code of the Russian Federation, pay tax in the amount determined in accordance with the procedure established by part 7 of this article, provided that the specified non-residential premises simultaneously satisfy the following conditions:

1) the non-residential premises are included in the register of apartments or are located in a building included in the specified register. The register of apartments and the procedure for its formation are approved by the Moscow Government;

2) the area of ​​non-residential premises does not exceed 300 square meters;

3) the cadastral value of one square meter of non-residential premises as of January 1 of the year, which is the tax period, is at least 100,000 rubles;

4) non-residential premises are not the location of the organization;

5) non-residential premises are not used by the taxpayer in business activities.

5. The building is subject to inclusion in the register of apartments based on information about the presence of apartments in the building in accordance with documents drawn up in connection with the construction or commissioning of the building. The list of such documents is established by the Moscow Government.

6. Non-residential premises located in buildings not included in the register of apartments are subject to inclusion in the said register if they are recognized as actually being used exclusively for the residence of individuals. The procedure for recognizing non-residential premises as actually used exclusively for residence of individuals is established by the Moscow Government.
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Part 6 of this article comes into force on the date of entry into force of the procedure for recognizing non-residential premises as actually used exclusively for residence of individuals, approved by the Moscow Government, but not earlier than January 1, 2017 and applies to legal relations arising from January 1, 2016.
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7. The amount of tax calculated to the taxpayer in accordance with in relation to non-residential premises specified in part 4 of this article is reduced by the amount determined by the formula:

L = N*K1*K2,

where L is the amount of the benefit by which the amount of tax calculated for the taxpayer is reduced;

N - the amount of tax calculated to the taxpayer in accordance with Article 408 of the Tax Code of the Russian Federation in relation to non-residential premises specified in part 4 of this article;

K1 is a coefficient equal to the ratio of 150 to the area of ​​non-residential premises specified in Part 4 of this article. If the area of ​​non-residential premises specified in part 4 of this article is less than 150 square meters, the coefficient K1 is taken equal to 1;

K2 - coefficient equal to:

0.58 in relation to tax calculation for 2015;

0.62 in relation to tax calculation for 2016;

0.64 in relation to tax calculation for 2017;

0.67 in relation to tax calculations for 2018 and subsequent tax periods.

8. The tax benefit provided for in Part 4 of this article is provided in relation to one non-residential premises with the maximum calculated amount of tax.

9. To provide a tax benefit provided for in Part 4 of this article, an application from the taxpayer is not required.
(Part as amended, put into effect on January 1, 2019 by Moscow City Law No. 26 dated November 21, 2018.
(The article was additionally included on October 6, 2016 by Moscow City Law No. 30 dated September 28, 2016, applies to legal relations that arose from January 1, 2015)

Article 2. Entry into force of this Law

1. This Law comes into force on January 1, 2015, but not earlier than one month from the date of its official publication.

2. The following shall be declared invalid from the date of entry into force of this Law:

1) Moscow City Law No. 47 of October 23, 2002 “On property tax rates for individuals”;

2) Moscow City Law No. 15 of April 28, 2010 “On Amendments to Moscow City Law No. 47 of October 23, 2002 “On Personal Property Tax Rates”;

Mayor of Moscow
S.S. Sobyanin

Revision of the document taking into account
changes and additions prepared
JSC "Kodeks"

Since 2015, regulated by Chapter 32 of the Tax Code of the Russian Federation and the legislation of the constituent entities of the Russian Federation. It is paid to the local budget by individuals who own taxable property. Our article will tell you how the property tax of individuals is calculated and paid.

Calculation of property tax for individuals and the deadline for its payment

Bodies registering citizens' rights to real estate are required to report registered property to tax authorities within 10 days (Clause 4 of Article 85 of the Tax Code of the Russian Federation). Based on the data received, property tax for individuals is calculated by the Federal Tax Service separately for each “real estate” property.

The tax is calculated at the end of the calendar year, about which the taxpayer is sent a notification (in the form approved by order of the Federal Tax Service of the Russian Federation dated 09/07/2016 No. ММВ-7-11/477), where the amount is indicated, as well as the BCC of the property tax for individuals. An individual only needs to pay for the notification received; he does not need to submit any property tax reports.

The deadline for payment is December 1 of the following year. The tax notice for 2016 must be paid by December 1, 2017 inclusive.

Objects of taxation for personal property tax

Individuals pay tax if their property includes (Article 401 of the Tax Code of the Russian Federation):

• residential building, incl. located on a plot of land for subsidiary farming, a summer residence, gardening activities or individual housing construction,
• apartment/room,
• garage/parking space,
• unfinished “immovable” object,
• single real estate complex,
• other real estate.

The Tax Code of the Russian Federation does not recognize property as part of the common property of an apartment building as an object of property tax for individuals.

Each property owner pays tax in proportion to his share in the case of common shared ownership. Common joint ownership means that all property owners pay tax equally.

How to calculate property tax for individuals

The tax base for the property tax of individuals is the cadastral value of the object (clause 1 of Article 402 of the Tax Code of the Russian Federation), and in subjects where the “cadastral” calculation procedure has not been adopted by law, the tax is calculated from its inventory value. Today, when calculating property tax for individuals, cadastral value is used in 72 constituent entities of the Russian Federation, and from 01/01/2020 it will be used in all regions. But for a number of real estate objects the base is still determined exclusively from the cadastral value (for example, for administrative, business, shopping centers).

For tax purposes, the cadastral value of property in the Unified State Register of Real Estate is taken as of January 1 of the reporting year. Before calculating property tax for individuals, determine tax base, for which the following deductions are made from the cadastral value for objects (clauses 3-6 of Article 403 of the Tax Code of the Russian Federation):

• apartment – ​​the cadastral value of 20 sq. m. is deducted. m of total area,
• room - the cadastral value of 10 sq. m. is deducted. m of its area,
• for a residential building, the cadastral value of 50 square meters is minus. m area,
• for a single real estate complex, including at least one residential premises, 1 million rubles are deducted.

If, when calculating property tax for individuals, the tax base takes a “minus” value after deductions, it is considered equal to zero. These deductions may be increased in the regions.

When using the inventory value of property to calculate the base, it must be multiplied by the deflator coefficient valid in the tax period. In 2017, it was set at 1.425 (order of the Ministry of Economic Development of the Russian Federation dated November 3, 2016 No. 698).

Next, the property tax for individuals is calculated: the tax rate is multiplied by the tax base. The Tax Code of the Russian Federation fixes the following maximum values rates, when calculated from cadastral value(clauses 2, 3, Article 406 of the Tax Code of the Russian Federation):

• for residential premises, houses (including unfinished ones), garages, parking spaces, single real estate complexes where there is at least one residential premises, outbuildings up to 50 sq. m. m in areas – up to 0.1%,
• for administrative, shopping centers, objects with a cadastre value of more than 300 million rubles - up to 2%,
• for other objects – 0.5%.

Regions can increase property tax rates for individuals by no more than three times, or reduce them to 0%.

To the tax base determined from inventory value, taking into account the deflator coefficient, the following rates are applied (clause 4 of Article 406 of the Tax Code of the Russian Federation):

• up to 300,000 rubles – 0.1%,
• from 300,000 to 500,000 rubles – 0.1% -0.3%,
• over 500,000 rubles – 0.3% -2.0%

Rates in the constituent entities of the Russian Federation may vary depending on the location, cost of the object, etc. You need to check with your Federal Tax Service about how the property tax for individuals is calculated in a particular region.

How to reduce property tax for individuals

The amount payable can be reduced by individuals who are granted tax benefits: Heroes of Russia and Soviet Union, disabled people (from childhood, groups I and II), WWII veterans, pensioners, persons affected by the Chernobyl disaster, military families who lost their breadwinner and other categories from the “preferential” list in paragraph 1 of Art. 407 Tax Code of the Russian Federation.

The personal property tax benefit in 2017 in the form of an exemption from its payment can be applied to only one object of each type of real estate. To receive it, the “beneficiary” needs to notify the Federal Tax Service about the selected benefit object by November 1, presenting supporting documents. Without an application for choice, the benefit will be provided for one object of each type, subject to the maximum amount of tax (clause 7 of Article 407 of the Tax Code of the Russian Federation).

Property tax on inheritance of individuals

If real estate is received by an individual by inheritance, the obligation to pay property tax arises from the date of opening of the inheritance. Such a day, regardless of the time of its actual acceptance by the heir, is the day of the citizen’s death (clause 1 of Article 1114 of the Civil Code of the Russian Federation, clause 7 of Article 408 of the Tax Code of the Russian Federation). Property tax for individuals on inherited real estate is also calculated from the date of opening of the inheritance (letter of the Ministry of Finance of the Russian Federation dated April 19, 2017 No. 03-05-06-01/23425).

How to calculate property tax for individuals based on current standards and taking into account all the latest changes in the tax legislation of the Russian Federation? This question arises when a citizen assesses the correctness of the calculations presented in the notification of the Federal Tax Service. The algorithm for determining the amount of this tax is discussed in our article.

How is personal property tax calculated in 2018: 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. Fundamental difference cadastral price from the inventory value - in the approximation 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 2018, the following indicators are used:

• cadastral price of real estate (calculated Federal service cadastre, cadastral chamber, after which the data is transferred to Rosreestr);
• inventory value of the object (established by the BTI);
• rates established for the cadastral price and inventory value (their value is determined by the 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);
• the so-called reduction factor (defined by Article 408 of the Tax Code of the Russian Federation).

At the same time, it is planned that when calculating the tax payment for 2019 (if it becomes the 5th year of the beginning of the application of tax calculation from the cadastral value) and subsequent years, indicators such as inventory value, the rate on it, the deflator and the reduction factor will be excluded from the above list . At the moment, these indicators are needed in order to prevent too sharp an increase in the payment burden on property owners due to a significant increase in the base for calculating the tax in question, based on the cadastral value of the property.

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

Formula for calculating property tax for individuals

In order to calculate payments for 2015-2019, the Tax Code of the Russian Federation establishes a formula that has the following form:

H = (H1 - H2) × K + H2,

where: N is the amount of tax payable;

N1 - the nominal amount of tax, determined taking into account only the cadastral price of the object, the rate established for it and the deduction;

N2 - the nominal value of the tax, calculated taking into account only the inventory value of the apartment, the rate, as well as the deflator coefficient and has 2 definition options:

• As the amount calculated to be paid for this object for the last year of using the procedure for calculating the base from the inventory value. It can be applied both from the calculation for 2015 (and then will coincide with option 2 of the N2 calculation), and from later years, depending on the year from which the subject of the Russian Federation fulfilled all the conditions for calculating tax on the cadastral value provided for in paragraph 1 tbsp. 402 of the Tax Code of the Russian Federation.
• As the amount of tax calculated for 2014 in accordance with the procedure established by the expired Law of the Russian Federation “On taxes on property of individuals” dated December 9, 1991 No. 2003-I. This calculation is applicable for calculating tax on cadastral value starting from 2015.

K is a reduction factor that consistently increases by 0.2 annually during the first 4 years of the beginning of the application of the calculation from the cadastral value, thus ranging from 0.2 (in year 1) to 0.8 (in year 4).

Let's agree that:

• we pay tax for 2017 from the cadastral value;
• the tax is calculated from the cadastral value starting from 2015;
• we live in Nizhny Novgorod;
• We do not have tax benefits under Art. 407 Tax Code of the Russian Federation;

• we have an apartment of 70 sq. m, its cadastral value is 3,000,000 rubles, and its inventory value is 300,000 rubles.

The tax rate for the cadastral price of property established in the city is 0.1% for objects with a value below 10 million rubles. (decision of the City Duma Nizhny Novgorod dated November 19, 2014 No. 169).

For inventory value, the rate that is established at the federal level is used, due to the absence of a regulating municipal regulatory legal act. It is 0.1% if the property, taking into account the deflator, costs less than RUB 500,000. (Subclause 2, Clause 6, Article 406 of the Tax Code of the Russian Federation).

The deflator established for 2014 (the last year of application of the calculation from inventory value) is 1.216 (Order of the Ministry of Economic Development of Russia dated November 7, 2013 No. 652).

Property tax deduction for apartments - 20 sq.m. m. The one established at the federal level is used, due to the lack of a regulating municipal normative legal act (clauses 3, 7 of Article 403 of the Tax Code of the Russian Federation).

The reduction factor for 2017 is 0.6 (clause 8 of Article 408 of the Tax Code of the Russian Federation).

To calculate the H1 indicator:

1. We determine the value of the cadastral tax base, taking into account the deduction (all calculated data are rounded to the nearest ruble).

In accordance with paragraph 3 of Art. 403 of the Tax Code of the Russian Federation, it is equal to the cadastral value reduced by the cadastral value of 20 square meters. m of living space. Thus, we:

• Find the cost of 1 sq. m of living space: 3,000,000 / 70 sq. m = 42,857 rub.
• Based on the cadastral value of 1 sq. m, calculate the cost of 20 sq. m of living space: RUB 857,140.
• We subtract from the full cadastral value of housing (3,000,000 rubles) the resulting figure (857,140 rubles):

3,000,000 - 857,140 = 2,142,860 rubles.

2. We multiply this amount by the rate determined for the cadastral value (0.1%). The value of H1 will be 2,143 rubles.

Indicator N2 is equal to the amount of property tax calculated for 2014 based on inventory value:

1. We have a tax base of 300,000 rubles.

2. Multiply it by the deflator coefficient (1.216) and get 364,800 rubles.

This means that we can apply a rate of 0.1% when determining the H2 tax (Article 406 of the Tax Code of the Russian Federation). Multiplying the inventory tax base by this rate, we obtain the H2 indicator equal to 365 rubles.

Subtract indicator H2 from H1:

2,143 - 365 = 1,778 rubles.

We multiply the result by 0.6 (reducing factor for the third year of tax calculation from the cadastral value in accordance with Article 408 of the Tax Code of the Russian Federation), we get 1,007 rubles. We add the H2 indicator to it - and we get 1,432 rubles. This is the H indicator, that is, the tax that must be paid to the budget.

If it turns out that H1 is less than H2, a tax must be paid to the budget, which is equal to the H1 indicator (clause 9 of Article 408 of the Tax Code of the Russian Federation).

If a subject of the Russian Federation did not decide to charge tax on the cadastral value and did not approve this value at the beginning of 2015 (i.e., did not fulfill the conditions provided for in paragraph 1 of Article 402 of the Tax Code of the Russian Federation), it can begin to apply such a calculation from the beginning any year, from 2016 to 2019, and then the calculation of the H2 indicator will be made based on the inventory value multiplied by the deflator coefficient established for the last year of application of the tax calculation from the inventory value and the tax rate.

You can check the correctness of property tax calculations using the calculator posted on the website of the Federal Tax Service of the Russian Federation.

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 2015-2019 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 thisarticle.

Since 2018, you can apply for a property tax benefit or report privileged property at any tax office. Read more about this.

Elena Popova, State Advisor to the Tax Service of the Russian Federation, 1st rank

Russian and foreign organizations must calculate and pay taxes on certain types of property. True, the latter should do this only if they work in Russia through permanent missions or have real estate on its territory. This procedure follows from paragraphs 1–3 of Article 374 of the Tax Code of the Russian Federation.

The article contains examples of calculating property taxes.

Calculation procedure

When calculating property tax, use the following algorithm:
1) determine what property needs to be taxed;
2) check whether benefits can be applied;
3) determine the basis for calculating the tax;
4) find out at what rates the tax is calculated;
5) calculate the amount of tax payable to the budget.

What to tax on property

As a general rule, Russian organizations pay tax on property that is reflected in accounting as part of fixed assets. These can be those objects that belong to the organization on property rights, and those that are received for temporary possession, use, disposal, as well as trust management or joint activities. For example, tax on leased property is usually paid by the person on whose balance sheet it is recorded. And this can be either the lessor or the lessee.

A special procedure is provided only for real estate objects, the tax base for which is the cadastral value. Firstly, property tax must be paid on residential buildings, even if these objects are not reflected in the accounting as part of fixed assets. And secondly, if “cadastral” objects are not transferred to trust management or concession, only their owners or organizations that own this property with the right of economic management must pay property tax for them.

All this follows from the provisions of paragraph 1 of Article 374, subparagraph 3 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

Objects on which taxes must be paid include both movable and immovable property. True, with certain reservations.

There are two categories of fixed assets on which you do not need to pay tax.

First category- This is preferential property. Reference tables on federal benefits (they apply to everyone) and regional benefits (for facilities in certain territories) will help you figure out what benefits you can use.

Second category– this is property that is not recognized as an object of taxation. For example, these are fixed assets included in the first or second depreciation group according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. The full list is in paragraph 4 of Article 374 of the Tax Code of the Russian Federation.

Exclude preferential property from calculating the tax base, but it must still be indicated in the declaration or calculation of advance payments. First, include the value of the preferential property in column 3 of section 2 of the declaration, and then reflect it separately in column 4 of section 2. Property that is not recognized as an object of taxation (specified in subparagraphs 1–8 of paragraph 4 of article 374 of the Tax Code of the Russian Federation) in columns 3 and 4 does not need to be reflected. However, fixed assets included in the first or second depreciation group according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, must be reflected on line 210 of section 2 of the calculation of advance payments and on line 270 of section 2 of the declaration.

The composition of taxation objects for foreign organizations with a permanent establishment in Russia is similar to that provided for Russian organizations. They are required to keep records of fixed assets according to the rules of Russian accounting, that is, in accordance with PBU 6/01. This procedure is established by paragraph 2 of Article 374 of the Tax Code of the Russian Federation.

Foreign organizations that do not have a permanent representative office in Russia are taxed only on real estate located on the territory of Russia (clause 3 of Article 374 of the Tax Code of the Russian Federation).

accounting from the company TopAccountant.

The tax base

Determine the basis for calculating property tax separately for the following property:

• located at the head office location Russian organization or permanent representative office of a foreign country;
• each separate division with a separate balance sheet;
• outside the location of the organization (separately for each facility);
• included in Unified system gas supply;
• the tax on which is calculated based on the cadastral value;
• taxed at different tax rates;
• involved under a simple or investment partnership agreement;
• transferred into trust or acquired under such an agreement;
• when executing concession agreements.

This follows from the provisions of paragraph 1 of Article 376, Articles 377, 378, 378.1 and 378.2 of the Tax Code of the Russian Federation.

A special procedure for determining the tax base applies to real estate located on the territory of several constituent entities of the Russian Federation (pipelines, electrical networks, railways, etc.). In this case, determine the tax base separately. That is, the share of the tax base that relates to a particular region should be calculated in proportion to the part of the cost of the object located in the corresponding region. This is stated in paragraph 2 of Article 376 of the Tax Code of the Russian Federation.

The procedure for determining the tax base for organizations that have transport infrastructure facilities on their balance sheets has some specific features. They have the right to reduce the property tax base by the cost of completed capital investments in construction, modernization and reconstruction:

• navigable hydraulic structures located on the inland waterways of Russia. For example, locks, ship lifts;
• port hydraulic structures. For example, breakwaters, piers, berths, etc.;
• air transport infrastructure structures, with the exception of centralized aircraft refueling systems and the cosmodrome. For example, structures and equipment at airports.

When calculating property tax, the listed types of capital investments that are included in the book value of the named objects or taken into account as fixed assets starting from January 1, 2010 are not taken into account. In this case, the period of commissioning of the facility itself that has undergone reconstruction or modernization - before or after January 1, 2010, does not matter.

This follows from the provisions of paragraph 6 of Article 376 of the Tax Code of the Russian Federation and letters of the Ministry of Finance of Russia dated June 25, 2013 No. 03-05-05-01/23974 and the Federal Tax Service of Russia dated June 24, 2011 No. ZN-4-11/10123.

When determining the composition of transport infrastructure facilities, capital investments in which reduce the tax base, be guided by industry regulations. For example:

• in relation to air transport - the Air Code of the Russian Federation, Law of January 8, 1998 No. 10-FZ;
• in relation to hydraulic structures - by laws of July 21, 1997 No. 117-FZ and of November 8, 2007 No. 261-FZ.

Such clarifications are contained in the letter of the Ministry of Finance of Russia dated October 25, 2011 No. 03-05-04-01/37.

How to calculate the tax base

The tax base for property tax can be:

1) cadastral value - for calculating tax on the following objects:

• administrative, business and shopping centers or complexes, as well as individual premises in them. These include buildings that are intended (actually used) for the simultaneous placement of offices, retail facilities, public catering and consumer services (clause 4.1 of Article 378.2 of the Tax Code of the Russian Federation);
• non-residential premises, which, according to technical documentation, are intended to accommodate offices, retail facilities, catering or consumer services, as well as premises that are actually used for these purposes. That is, when the listed objects occupy at least 20 percent of the total area of ​​the premises;
• any real estate objects of foreign organizations that do not have permanent representative offices in Russia;
• any real estate objects of foreign organizations that are not used in the activities of permanent missions in Russia;
• residential buildings or premises (including those that are not included on the balance sheet as fixed assets);

2) average annual value of property (when calculating advance payments, the average value of property for the first quarter, half a year or nine months is used) - to calculate the tax on all other objects.

The decision to calculate property tax based on the cadastral value of real estate is made by the authorities of the constituent entities of the Russian Federation and formalized by law. To do this, the results of the cadastral valuation of real estate are first approved - without this, regional authorities have no right to pass laws. Moreover, they must approve and publish in advance lists of specific real estate objects, indicating their cadastral numbers and addresses at which the tax should be determined based on the cadastral value. If a complete set of regional documents has not been prepared by the beginning of the next tax period, the property tax for this period must be calculated based on the average annual (average) value of the property. However, after the new procedure comes into force, a return to the previous rules for determining the tax base will not be possible.

Such rules are established by Articles 375 and 378.2 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 29, 2013 No. 03-05-07-08/51796 and the Federal Tax Service of Russia dated October 31, 2013 No. BS-4-11/19535.

The table will help you find out in which regions the new procedure applies and to what property it applies.

We will calculate all your taxes, help you reduce and pay, check out Outsourced accounting from the company TopAccountant.

Average (average annual) property value

When calculating the average value of property for reporting period use the formula:

When calculating the average annual value of property for the tax period, use the formula:

Determine the residual value of the property using the formula:

Determine the residual value of the property using accounting data.

When determining residual value fixed assets at the end of the year, take into account transactions that influence the formation of this indicator and are reflected in accounting during December 31. From the residual value, exclude the amounts estimated liabilities for liquidation of fixed assets and restoration environment(if such costs were included in the initial cost when registering the object).

Such rules are established by paragraph 3 of Article 375 and paragraph 4 of Article 376 of the Tax Code of the Russian Federation and are explained in the letter of the Ministry of Finance of Russia dated July 14, 2010 No. 03-05-05-01/26.

An example of determining the average (average annual) value of property for calculating property tax.

The organization operates throughout the full calendar year.

According to accounting data, the residual value of fixed assets recognized as objects of property tax for Alpha LLC is:

• as of March 1 – RUB 5,800,000;
• on May 1 – 5,700,000 rubles;
• as of June 1 – RUB 5,650,000;
• as of July 1 – RUB 5,500,000;
• as of August 1 – RUB 5,450,000;
• as of September 1 – RUB 5,400,000;
• as of October 1 – RUB 5,350,000;
• as of November 1 – RUB 5,200,000;
• as of December 1 – RUB 5,150,000;
• as of December 31 (including transactions reflected in accounting during December 31) – RUB 5,100,000.

The average property value for the first quarter is:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000): (3 + 1) = RUB 5,875,000

The average property value for the first half of the year was:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000 + RUB 5,700,000 + RUB 5,650,000 + RUB 5,500,000) : (6 + 1) = 5 RUR 764,285

The average property value for nine months was:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000 + RUB 5,700,000 + RUB 5,650,000 + RUB 5,500,000 + RUB 5,450,000 + 5 RUB 400,000 + RUB 5,350,000) : (9 + 1) = RUB 5,655,000

(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000 + RUB 5,700,000 + RUB 5,650,000 + RUB 5,500,000 + RUB 5,450,000 + 5 RUB 400,000 + RUB 5,350,000 + RUB 5,200,000 + RUB 5,150,000 + RUB 5,100,000) : (12 + 1) = RUB 5,538,462

Situation:Do differences in the value of fixed assets according to accounting data and data from an independent appraiser affect the determination of the tax base for property tax? The organization conducted an expert assessment of its property to obtain a bank loan

No, they don't.

An organization is not required to reflect in its accounting the results of an independent assessment of its property. This will have to be done only if an independent appraiser was hired to revaluate the property. When a revaluation decision is enshrined in accounting policy. If such a decision is not made, the assessment results will not have any impact on the calculation of property taxes.

If an organization revaluates all fixed assets or a separate group of them with the involvement of an independent appraiser, then property tax will need to be calculated based on the residual value of fixed assets taking into account revaluations.

In all other cases, the assessment independent expert property will not be affected by accounting.

This follows from paragraph 15 of PBU 6/01 and paragraph 3 of Article 375 of the Tax Code of the Russian Federation.

Situation: from what point to calculate property tax it is necessary to increase the initial cost of a fixed asset (building) after its reconstruction

Take into account the increased initial cost of the object from the 1st day of the month following the completion of reconstruction.

The initial cost of fixed assets for calculating property tax must be determined according to accounting rules, in which the initial cost of the reconstructed fixed asset increases after completion of the reconstruction. Thus, the average annual value of the property will be affected by the results of reconstruction from the 1st day of the month following the completion of reconstruction.

This conclusion follows from paragraph 3 of Article 375, paragraph 4 of Article 376 of the Tax Code of the Russian Federation and paragraph 42 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91N.

An example of calculating property tax when reconstructing a building

Alpha LLC belongs to manufacture building. Its initial cost is 15,000,000 rubles. Useful life - 18 years (216 months, seventh depreciation group). The tax on this building is paid based on the average (average annual) cost. In both accounting and tax accounting, property in Alpha is depreciated linearly, and bonus depreciation is not applied. In the region where Alpha is registered and the building is located, the property tax rate is set at 2.2 percent.

Monthly depreciation rate for the building:
0.46296% (1: 216 months × 100).

Monthly depreciation is:
RUR 69,444 (RUB 15,000,000 × 0.46296%).

The building was in operation for eight years until March of this year. That is, March was the 97th month of operation. It was decided to carry out reconstruction. In April, the building was put into operation after reconstruction. Its useful life has not changed, but the initial cost has been increased to 16,000,000 rubles. That is, the cost of reconstruction amounted to 1,000,000 rubles.

In April, the building continued to be depreciated. The total service life at the beginning of May was 98 months.

Starting in May, the building is depreciated taking into account changes in initial cost. Therefore, the monthly depreciation rate is:
0.84746% (1: 118 months × 100).

To calculate monthly depreciation, the accountant determined the residual value of the building at the beginning of May (including reconstruction costs and minus depreciation accrued in April at the previous rate):
RUR 9,194,488 ((RUB 15,000,000 + RUB 1,000,000) – 98 months × RUB 69,444).

Based on these data, the accountant determined the monthly depreciation amount that will reduce the cost of the reconstructed building starting in May:
RUB 77,920 (0.84746% × RUB 9,194,488).

To calculate advance payments for the first quarter and for the first half of the year, the accountant calculated the average cost. For this purpose, the residual value of the property was determined at the beginning of the year, at the beginning of each month within the reporting period and at the beginning of the month immediately following it.

The average cost for the first quarter was:

RUB 8,368,098 ((RUB 8,472,264 + RUB 8,402,820 + RUB 8,333,376 + RUB 8,263,932) : 4 months).

RUB 46,025 (RUB 8,368,098 × 2.2%: 4).

The average cost for the half-year was:
RUB 8,688,865 ((RUB 8,472,264 + RUB 8,402,820 + RUB 8,333,376 + RUB 8,263,932 + RUB 9,194,448 + RUB 9,116,568 + RUB 9,038,648) : 7 months).

The advance payment for the half-year amounted to:
RUB 47,789 (RUB 8,688,865 × 2.2%: 4).

Situation: from what point on when calculating property tax do you need to take into account objects included in fixed assets (income investments in material values) 1st day of the current month

Such objects should be included in the calculation of the average property value starting from the next month.

The fact is that when determining the average value of property for calculating property tax for the reporting period, the indicators of the residual value of fixed assets are taken into account on the 1st day of each of four months - three reporting periods and one more following it. These data are generated in the order established for accounting and reporting. This is provided for in paragraph 3 of Article 375 and paragraph 4 of Article 376 of the Tax Code of the Russian Federation.

According to this procedure, you need to take into account information about those business transactions that were carried out before 00 hours 00 minutes of the specified dates. That is, at the beginning of the day without taking into account the transactions that took place during it. Therefore, for example, if fixed assets were capitalized on March 1, when calculating the average value of property, information about them is taken into account as of April 1. The exception is fixed assets purchased in December. They must be included in the calculation of the tax base from the month of registration.

This procedure follows from paragraph 4 of Article 376 of the Tax Code of the Russian Federation, paragraph 12 of PBU 4/99 and letter of the Ministry of Finance of Russia dated December 16, 2011 No. 03-05-05-01/97.

Situation: by how many months the amount of the residual value of fixed assets must be divided when calculating property tax. The organization was created (liquidated) in the middle of the year

Divide the average annual residual value of the property by 13 months.

The procedure for determining the average annual value of fixed assets for calculating property tax does not depend on the time of creation or liquidation of the organization. Therefore they use general rule: the sum of the residual value of the property at the beginning, each month and at the end of the year is divided into 12 months plus one more. This procedure is established by paragraph 4 of Article 376 of the Tax Code of the Russian Federation.

There is one exception to this rule. It is made for organizations created between December 1 and December 31. The first tax period for property tax for them will only be the next calendar year. This is explained by the fact that the amount of tax for the year is calculated based on the average annual value of the property, and not on the average for the actual period of activity of the organization. The possibility of calculating property tax for the period from December 1 of the year of establishment of the organization to December 31 of the following year is not provided for by Chapter 30 of the Tax Code of the Russian Federation. The property tax return form also does not allow you to complete it 13 months in advance.

Such clarifications are in the letter of the Ministry of Finance of Russia dated December 30, 2004 No. 03-06-01-02/26.

The same procedure applies when reorganization occurs in the middle of the year. This is indicated in the letter of the Ministry of Finance of Russia dated February 24, 2012 No. 07-02-06/28.

An example of determining the average annual cost of fixed assets for calculating property tax.

The organization operates during an incomplete calendar year

Alpha LLC was created on July 10. According to accounting data, the residual value of fixed assets recognized as objects of property tax is equal to:

• as of August 1 – 6,000,000 rubles;
• as of September 1 – RUB 5,950,000;
• as of October 1 – RUB 5,800,000;
• as of November 1 – RUB 5,750,000;
• as of December 1 – RUB 5,700,000;
• as of December 31 (taking into account transactions reflected in accounting during December 31) – RUB 5,650,000.

The average property value for nine months is:
(6,000,000 rub. + 5,950,000 rub. + 5,800,000 rub.): (9 + 1) = 1,775,000 rub.

The average annual property value for the year was:
(6,000,000 rub. + 5,950,000 rub. + 5,800,000 rub. + 5,700,000 rub. + 5,700,000 rub. + 5,650,000 rub.) : 12 + 1) = 2,680,769 rub.

Cadastral value of property

For some types real estate the tax must be calculated based on its cadastral value at the beginning of the year. This is stated in paragraph 2 of Article 375 of the Tax Code of the Russian Federation.

Lists of real estate objects (except residential premises), for which the tax base is the cadastral value, are approved (specified) by regional authorities and posted on the official websites of governments (heads of administrations, governors, authorized departments) of the constituent entities of the Russian Federation. On these same sites you can find the cadastral value of real estate to calculate the tax on a particular property. For example, in the Moscow region, the results of cadastral valuation of real estate were approved by order of the Ministry of Property of the Moscow Region dated November 28, 2013 No. 1499 and posted on the website of this department.

In addition, you can find out the cadastral value of a property on the Rosreestr website (www.rosreestr.ru) in the section “ reference Information on real estate objects online.” This electronic service allows you to search by three parameters: cadastral number of the object, conditional number or address. You can also contact the territorial office of Rosreestr by mail or via the Internet with a request to provide information on the cadastral value of a particular object. Such certificates are issued free of charge at the request of any person. This follows from the provisions of paragraph 13 of Article 14 of the Law of July 24, 2007 No. 221-FZ and the letter of the Ministry of Finance of Russia of March 3, 2014 No. 03-05-05-01/8876.

Residential buildings and residential premises are not included in the lists. You pay the tax on these objects (based on the cadastral value) on the basis of subparagraph 4 of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, but taking into account the requirements of the relevant regional law. Similar clarifications are in letters of the Ministry of Finance of Russia dated December 29, 2015 No. 03-05-06-04/77139, dated September 16, 2015 No. 03-05-05-01/53061.

Attention: “cadastral” real estate objects erroneously or unlawfully included in regional lists must be excluded from them

If a property included in the list does not meet the criteria of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, the organization that owns such property has the right to challenge the decision of the regional authorities. To do this you need to go to court. If the court rules in favor of the organization, the disputed object will be removed from the list from the beginning of the year. In this case, the property tax on such real estate must be calculated based on the average annual value. This follows from the letter of the Federal Tax Service of Russia dated December 22, 2015 No. BS-4-11/22488.

For individual premises located in administrative, business and shopping centers, the cadastral value may not be established. But if the cadastral value of the buildings in which such premises are located has been determined, and the premises themselves are subject to property tax, then calculate the cadastral value of each of them using the formula:

This follows from the provisions of paragraph 6 of Article 378.2 of the Tax Code of the Russian Federation.

As a general rule, real estate that for some reason is not included in the regional lists at the beginning of the year may be subject to property tax based on the cadastral value only from the next year (if they are included in the list by the beginning of the next year). An exception to this rule is made for newly formed real estate properties.

During the year, the owner can divide into several parts a property that was included in the regional list and the value of which was fixed as of January 1. Each of the parts resulting from such a division is recognized as an independent object of cadastral registration. Despite the fact that newly formed properties will only be included in the regional list of “cadastral” real estate starting next year, property taxes on them must be paid this year. The tax base is the cadastral value of each new object, determined as of the date of its cadastral registration.

This procedure is provided for in paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation.

Situation:How to calculate property tax for a shopping center, which in the middle of the year was divided into several retail facilities with an area of ​​less than 1000 square meters. m each. The property is located in the Moscow region

Before dividing the shopping center, calculate property tax taking into account its cadastral value. After division, calculate the tax for each new retail facility based on its average annual cost.

In the Moscow region there are shopping centers (complexes) with a total area of ​​1000 sq. m and more apply to real estate, the tax base for which is the cadastral value. This is provided for in Article 1.1 of the Law of the Moscow Region of November 21, 2003 No. 150/2003-OZ. If the area of ​​the object is less than this value, then the tax on it must be calculated based on the average annual cost (clause 1 of Article 375 of the Tax Code of the Russian Federation).

In the situation under consideration, an object, the tax base for which was initially the cadastral value, “turned” into several objects during the year. The tax base for each of these objects was the average annual cost. Therefore, the total amount of property tax must be calculated in two stages: before and after dividing the property.

After writing off a divided object from the balance sheet, you can calculate property tax on it in two ways:
– continue to accrue advance payments and reflect them in calculations based on the results of the reporting periods;
– immediately calculate the total tax amount, reflect it in the declaration and submit this declaration ahead of schedule, without waiting for the end of the year. This is possible if the object was the only one on the territory of the subordinate tax office to which property tax reporting is submitted.

With any method, the tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of full months of ownership of the property.

This procedure is established in paragraph 5 of Article 382 of the Tax Code of the Russian Federation.

Include the residual value of newly formed objects in the calculation of their average annual value from the 1st day of the month following the month in which these objects were accepted onto the balance sheet.

An example of calculating property tax when dividing an object, the tax base for which was determined as the cadastral value

The organization (registered in Moscow) has on its balance sheet a shopping complex with an area of ​​2500 sq. m in the Moscow region. As of January 1, 2016, the object was included in the list of real estate objects, the tax base for which is determined based on the cadastral value. The cadastral value of the object is 100,000,000 rubles. This is the only taxable property in the Moscow region.

Advance payments for property tax are accrued in the following amounts:

– for the first quarter – 500,000 rubles. (RUB 100,000,000 × 1/4 × 2%);
– for the second quarter – 500,000 rubles. (RUB 100,000,000 × 1/4 × 2%).

On July 17, 2016, the organization divided this shopping complex into 17 retail facilities. On July 20, 2016, the newly created objects were registered. The area of ​​each object was less than 1000 square meters. m.

In the Moscow region, property tax based on cadastral value is established for retail facilities with an area of ​​more than 1000 square meters. m (Article 1.1 of the Law of the Moscow Region of November 21, 2003 No. 150/2003-OZ).

Since after the division of the shopping complex the area of ​​each newly created facility was less than 1000 square meters. m, such objects should be subject to property tax based on the average annual value.

Advance payment from the average annual cost

To calculate advance payments for the nine months of 2016 for newly formed objects, the accountant determined their average cost for the period from January to September.

The residual value of the newly formed objects is:

on January 1 – 0 rub.;
on February 1 – 0 rub.;
on March 1 – 0 rub.;
on April 1 – 0 rub.;
on May 1 – 0 rub.;
on June 1 – 0 rub.;
on July 1 – 0 rub.;
as of August 1 – 55,000,000 rubles;
as of September 1 – RUB 54,800,000;
as of October 1 – RUB 54,450,000;
as of November 1 – 53,720,000 rubles;
as of December 1 – RUB 53,310,000;
as of December 31 (taking into account transactions reflected in accounting during December 31) – RUB 52,850,000.

The average property value for nine months is:

(0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 55,000,000 rub. + 54,800,000 rub. + 54,450,000 rub.) : (9 + 1) = 16,425,000 rub.

The advance payment for nine months was:

RUB 16,425,000 : 4 × 2.2% = 90,338 rub.

Tax (advance tax payments) from the cadastral value

Option 1

For the divided property, the organization filed a property tax return ahead of schedule (in August). During the tax period, the organization owned the object for seven months (from January to July). Therefore, the accountant calculated the property tax taking into account the coefficient 7/12:

100,000,000 rub. × 2% × 7/12 = 1,166,667 rubles.

Taking into account previously accrued advance payments, the amount of tax payable was:

RUB 1,166,667 – 500,000 rub. – 500,000 rub. = 166,667 rub.

Option 2

During the third quarter, the divided object was actually owned by the organization for one month (July). That's why advance payment for the third quarter, the accountant calculated taking into account the coefficient 1/3:

100,000,000 rub. × 1/4 × 1/3 × 2% = 166,667 rubles.

During the year, the divided property was also owned by the organization for seven months. Therefore, the accountant calculated the annual tax amount taking into account the coefficient 7/12:

100,000,000 rub. × 7/12 × 2% = RUB 1,166,667.

500,000 rub. + 500,000 rub. + 166,667 rub. – 1,166,667 rub. = 0 rub.

Tax per year based on average annual cost

The average annual property value was:

(0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 55,000,000 rub. + 54,800,000 rub. + 54,450,000 rub. + 53,720,000 rub. + 53,310,000 rub. + 52,850,000 rub.) : (12 + 1) = 24,933,077 rub.

Property tax for the year was:

RUB 24,933,077 × 2.2% = 548,528 rub.

Taking into account previously accrued advance payments at the end of the year, the organization has the following amount of tax to pay:

RUB 548,528 – 90,338 rub. = 458,190 rub.

The total property tax debt (subject to the accrual of advance payments for the divided object) at the end of the year is equal to 458,190 rubles.

Situation: How to take into account the division of a property into several objects when calculating property tax based on cadastral value. Title documents received in the middle of the month

Calculate and pay the tax for all full months of ownership of the original object and the objects obtained as a result of division.

Source object

The tax on the original (undivided) property must be paid for all full months of ownership of this property (clause 5 of Article 382 of the Tax Code of the Russian Federation).

In this case, the month in which the division of the object was formalized:

• consider complete if registration was made after the 15th;
• do not count if registration was made before the 15th (inclusive).

The tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of full months of ownership of the property.

Created objects

Newly created objects as a result of division are also subject to property tax at cadastral value (clause 10 of Article 378.2 of the Tax Code of the Russian Federation). You also need to pay tax on them for all full months of ownership (clause 5 of Article 382 of the Tax Code of the Russian Federation).

In this case, the month in which the division of the object was formalized:

• consider complete if registration of new objects was made before the 15th (inclusive);
• do not count if registration was made after the 15th.

The tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of full months of ownership of newly created objects.

An exception is the situation when, after division, newly created objects do not fall under the criteria of property taxed at cadastral value. Then the tax on them must be paid based on the average (average annual) cost. For more information about this, see How to calculate property tax for a shopping center, which was divided into several retail properties in the middle of the year.

An example of calculating property tax when dividing one property into several objects.

The tax base for the original and newly created objects is the cadastral value of the property

Alfa LLC owns premises, the property tax on which is calculated based on the cadastral value. The cadastral value of the property as of January 1, 2016 is RUB 86,000,000. In April 2016, the premises were divided into 11 offices, the registration certificates of ownership for which the organization received on April 29, 2016.

The total cadastral value of the newly created objects is 158,000,000 rubles.

The property tax rate is 1.2 percent.

The amount of the advance payment for property tax for the first quarter is equal to:

86,000,000 rub. × 1/4 × 1.2% = 258,000 rub.

Tax (advance payments) on the divided object

Option 1

For the divided property, the organization filed a property tax return ahead of schedule (in May). During the tax period, the organization owned the object for four months (from January to April). Therefore, the accountant calculated the property tax taking into account the coefficient 4/12:

86,000,000 rub. × 1.2% × 4/12 = 344,000 rub.

Taking into account the previously accrued advance payment, the amount of tax payable was:

RUB 344,000 – 258,000 rub. = 86,000 rub.

Option 2

For the divided object, the organization continues to accrue advance payments based on its cadastral value as of January 1 and taking into account the property ownership coefficient.

During the second quarter, the divided object was actually owned by the organization for one month (April). Therefore, the accountant calculated the advance payment for the second quarter taking into account the coefficient of 1/3:

86,000,000 rub. × 1/4 × 1/3 × 1.2% = 86,000 rub.

The accountant calculated the advance payment for the third quarter taking into account the coefficient 0/3:

86,000,000 rub. × 1/4 × 0/3 × 1.2% = 0 rub.

The accountant calculated the annual tax amount taking into account the coefficient 4/12:

86,000,000 rub. × 4/12 × 1.2% = 344,000 rub.

At the end of the year, taking into account previously accrued advance payments, the organization has neither overpayment nor tax arrears:

RUB 344,000 – 258,000 rub. – 86,000 rub. = 0 rub.

Tax (advance payments) on newly created objects

During the second quarter, the newly created facilities were owned by the organization for two months (from May to June). Therefore, the accountant calculated the advance payment for the second quarter for these objects taking into account the coefficient 2/3:

158,000,000 rub. × 1/4 × 1.2% × 2/3 = 316,000 rub.

During the third quarter, the newly created facilities were owned by the organization for three months (from July to September). Therefore, the accountant calculated the advance payment for the third quarter for these objects taking into account the coefficient 3/3:

158,000,000 rub. × 1/4 × 1.2% × 3/3 = 474,000 rub.

During the year, the newly created facilities were owned by the organization for eight months (from May to December). Therefore, the accountant calculated the annual amount of property tax on these objects taking into account the coefficient 8/12:

158,000,000 rub. × 1.2% × 8/12 = RUB 1,264,000

Taking into account previously accrued payments, the amount of tax to be paid is:

RUB 1,264,000 – 316,000 rub. – 474,000 rub. = 474,000 rub.

The total property tax debt (subject to accrual of advance payments for the divided object) at the end of the year is equal to 474,000 rubles.

Situation:How to calculate property tax on real estate that was registered on December 31, 2015. Since 2016, the tax base for this property is the cadastral value. The certificate of ownership was received in 2016

For 2015, calculate property tax based on the average annual value of the property. In 2016, property tax and advance payments on it are calculated based on the cadastral value and taking into account the period during which the organization was the owner of the property.

If, as of January 1, 2015, real estate was not on the regional list of property, the tax base for which is the cadastral value, then the tax for 2015 should be calculated based on the average annual value of the property. This follows from the provisions of subparagraph 2 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

How to correctly determine the average annual cost, given that in 2015 the object was listed on the balance sheet for only one day - December 31? In the calculation, include zero indicators as of the 1st day of each month of 2015 and the residual value of the property as of December 31. That is, the tax will have to be paid for one day of 2015, since transactions for December 31 form the average annual cost. The fact that the organization does not have a certificate of ownership of the property does not matter. This follows from the provisions of paragraph 2 of paragraph 4 of Article 376 of the Tax Code of the Russian Federation and is confirmed by letters of the Ministry of Finance of Russia dated July 14, 2010 No. 03-05-05-01/26, dated March 22, 2011 No. 07-02-10/20, information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011 No. 148.

In 2016, property tax on the purchased property must be calculated based on its cadastral value. It is important when the organization became the owner. In our case, it is he who pays the property tax on the cadastral value (subclause 3, clause 12, article 378.2 of the Tax Code of the Russian Federation). Before registering the transfer of ownership, the previous owner of the property must pay tax at the cadastral value. A new owner When calculating the tax in 2016, he must take into account the so-called ownership coefficient (clause 5 of Article 382 of the Tax Code of the Russian Federation).

An example of how to calculate property tax on a property registered on the balance sheet on December 31, 2015. Since 2016, the tax base for this property is the cadastral value. Certificate of ownership received in 2016

In December 2015, the Alpha organization acquired a building to house offices in Moscow. The object was accepted onto Alpha's balance sheet on December 31. According to accounting data, the residual value of the building as of this date is 17,000,000 rubles. The tax rate is 2.2 percent.

From January 1, 2016, the cadastral value of 40,000,000 rubles was established for this object. The tax rate is 1.3 percent.

Alpha received a certificate of ownership of the building on March 10, 2016.

Alpha's accountant calculated property tax as follows.

2015

The average property value is:

17,000,000 rub. : (12 + 1) = 1,307,692 rub.

Tax amount for 2015:

RUB 1,307,692 × 2.2% = RUB 28,769

2016

"Alpha" is the owner of the property for 10 months (March–December). The value of the adjustment coefficient for calculating property tax (advance payments) is equal to:

• 1/3 – for the first quarter;
• 3/3 – for the second quarter;
• 3/3 – for the third quarter;
• 10/12 – per year.

The amount of advance payments is equal to:

• 40,000,000 rub. × 1.3% × 1/3: 4 = 43,333 rub. – for the first quarter;
• 40,000,000 rub. × 1.3% × 3/3: 4 = 130,000 rub. – for the second quarter;
• 40,000,000 rub. × 1.3% × 3/3: 4 = 130,000 rub. – for the third quarter.

The amount of property tax to be paid additionally at the end of 2016 will be:

40,000,000 rub. × 1.3% × 10/12 – (43,333 rub. + 130,000 rub. + 130,000 rub.) = 130,000 rub.

Property tax rates

The maximum property tax rates are determined in the Tax Code of the Russian Federation. For 2016, the following maximum rates are established:
1) 2.2 percent – ​​for all property that is not specified below;
2) 1.3 percent – ​​for real estate, on which the tax is calculated based on the cadastral value in Moscow. Moreover, for some real estate objects this rate is applied with a coefficient of 0.1. This follows from the provisions of subparagraph 1 of paragraph 1.1 of Article 380 of the Tax Code of the Russian Federation and articles 2 and 3 of the Moscow Law of November 5, 2003 No. 64;
3) 2 percent – ​​for real estate, on which the tax is calculated based on the cadastral value for all constituent entities of the Russian Federation, except Moscow;
4) 1.3 percent – ​​on public railways, main pipelines, energy transmission lines, as well as structures that are an integral part of the listed facilities;
5) 0 percent – ​​for real estate objects of main gas pipelines and structures that are their integral technological part, gas production, helium production and storage facilities, for which the following conditions are simultaneously met:
a) objects were first put into operation during tax periods starting from January 1, 2015;
b) the objects are located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk or Amur region;
c) the objects belong by right of ownership to organizations that are the owners of the objects of the Unified Gas Supply System or organizations in which the owners of the objects of the Unified Gas Supply System participate.

Regional authorities, taking into account these restrictions, determine the tax rates at which property taxes must be calculated and paid in a particular subject of the Russian Federation. Moreover, in the regions they can set several different rates for different categories of organizations and property. In any case, regional rates cannot exceed the maximum values ​​​​established at the federal level. What rates should be applied if the authorities of a constituent entity of the Russian Federation have not determined them? In this case, calculate the tax at the maximum rates.

Organizations that have different regions separate units with a separate balance sheet or geographically distant real estate, when calculating property tax, the rates established in the relevant regions must be applied.

All this follows from paragraphs 1 and 2 of Article 372, Articles 380, 384 and 385 of the Tax Code of the Russian Federation.

Calculation of tax based on the average or average annual value of property

Determine the amount of advance payments for property tax for the reporting period using the formula:

Calculate the amount of property tax that must be paid at the end of the year using the formula:

This procedure is established by Article 382 of the Tax Code of the Russian Federation.

An example of calculating property tax based on the average annual value of property

Alpha LLC is located in Moscow. The organization does not have real estate in other regions.

The average value of fixed assets recognized as objects of property tax based on the results of reporting periods is equal to:

• for the first quarter – 205,000 rubles;
• for half a year – 190,000 rubles;
• for nine months – 113,500 rubles.

The average annual cost of property is 160,000 rubles.

The property tax rate is 2.2 percent.

– for the first quarter:
205,000 rub. × 2.2%: 4 = 1128 rubles;

– for half a year:
190,000 rub. × 2.2%: 4 = 1045 rubles;

- in nine months:
RUB 113,500 × 2.2%: 4 = 624 rub.

The amount of property tax that must be accrued for payment at the end of the year is equal to:
160,000 rub. × 2.2% – 1128 rub. – 1045 rub. – 624 rub. = 723 rub.

Situation: how to calculate property tax if the head office of an organization has changed its place of registration and moved to another region

Calculate property tax according to general rules.

After all, no special procedure is provided for this case. Therefore, at the new place of registration, transfer advance payments based on 1/4 of the average cost of fixed assets of the head office of the organization and tax rate operating in this region. At the end of the year, compare the amounts of the transferred advance payments and the calculated tax. Pay the difference to the budget on time, statutory region where the head office of the organization is registered. This procedure is established in paragraph 1 of Article 376, Article 380, paragraphs 1–4 of Article 382 and paragraph 1 of Article 383 of the Tax Code of the Russian Federation.

Top accountant advises: if property tax rates in the regions at the place of registration of the organization are different before and after the move, you can take advantage of this and reduce the tax burden. To do this, movable property on which property tax is paid must be transferred to the balance sheet of a unit located in a region with a lower tax rate.

There are two options.

1. The rate is lower in the region where a separate division of the organization is located. In this case, having allocated the unit to a separate balance sheet, the organization will tax movable property at the rate established in this region. If the division is not allocated to a separate balance sheet, then property tax will have to be charged at the rate in force in the region where the head office of the organization is located.

2. The rate is lower in the region where the head office of the organization is located. In this case, there is no need to allocate separate divisions to a separate balance sheet. On all movable property, the organization will pay tax at the rate in force in the region where the head office of the organization is located.

Such conclusions can be drawn from the provisions of paragraph 1 of Article 376 and Article 384 of the Tax Code of the Russian Federation.

The procedure for taxation of real estate does not depend on whose balance sheet it is recorded on (Articles 385, 384 of the Tax Code of the Russian Federation). For more information about this, see How to pay tax on real estate that is geographically remote from the location of the organization.

Situation:How can a successor on a simplified basis after reorganization in the form of annexation calculate property tax? The assignee pays tax only on the “cadastral” property. After the merger, the residual value of the fixed assets exceeded 100 million rubles.

After the successor loses the right to the simplified tax system, when calculating the tax base for property tax, include all fixed assets that are recognized as the object of taxation. The residual value of the property in those months when the organization applied the simplification will be equal to zero.

If, after the reorganization, the residual value of fixed assets exceeded 100,000,000 rubles, the legal successor is obliged to abandon the simplified tax system (subclause 16, clause 3, article 346.12, clauses 4 and 4.1, article 346.13 of the Tax Code of the Russian Federation). He becomes a payer of property tax not only on “cadastral” real estate objects, but also on other fixed assets that are recognized as the object of taxation.

There are no special rules for calculating property tax for organizations that have lost the right to simplification. The tax return forms, calculation of advance payments, as well as the procedure for filling them out were approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. Determine the tax base, the amount of tax and advance payments in general procedure:

– for “cadastral” real estate objects – based on the cadastral value established as of January 1 of the reporting year;
– for other taxable items – based on the average (average annual) residual value. In this case, the residual value of the property in those months when the organization applied the simplification is recognized as equal to zero.

This conclusion follows from the totality of the norms of paragraph 4 of Article 376, Article 55, paragraph 1 of Article 379, paragraph 4.1 of Article 346.13 of the Tax Code of the Russian Federation and is confirmed by letters of the Federal Tax Service of Russia dated March 2, 2012 No. BS-4-11/3419 and dated February 17, 2005 No. GI-6-21/136.

Alpha LLC (Moscow) uses a simplified approach. The organization's real estate includes an administrative and business building, named in the list of real estate objects, the tax base for which is the cadastral value. The cadastral value of the building as of January 1 is RUB 81,732,922.80. The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

Reorganization was carried out in May. LLC Trading Company Hermes joined Alpha. The reorganization was completed on May 27, the day the entry on the termination of Hermes’ activities was made in the Unified State Register of Legal Entities.

According to the transfer deed, only real estate objects are transferred to Alpha’s balance sheet from Hermes. By decision of the founders, the property is transferred at its residual value - 150,000,000 rubles.

According to accounting data, the residual value of fixed assets, the tax base for which is the average annual cost, for Alpha is:

• as of January 1 – 6,000,000 rubles;
• as of February 1 – RUB 5,950,000;
• as of March 1 – RUB 5,800,000;
• as of April 1 – RUB 5,750,000;
• on May 1 – 5,700,000 rubles;
• as of June 1 – 155,650,000 rubles. (RUB 5,650,000 + RUB 150,000,000). The property of the affiliated organization is taken into account;
• as of July 1 – 154,700,000 rubles. (RUB 5,500,000 + RUB 149,200,000). The property of the affiliated organization was taken into account, taking into account depreciation of 800,000 rubles.

I quarter

For the first quarter, the accountant calculated the advance payment only from the cost of the administrative and business building, which is included in the list of real estate objects for which the tax base is the cadastral value. The remaining property is not subject to this tax due to the organization’s use of the simplified tax system.

The advance payment for the first quarter was:
RUB 265,632 (RUB 81,732,922.80 × 1/4 × 1.3%).

II quarter

In the second quarter, in connection with the reorganization, one of the conditions for the application of the simplification by Alfa was violated. Namely: the residual value of fixed assets exceeded 100,000,000 rubles. Consequently, from April 1, Alpha lost the right to use the special regime and became a property tax payer on all fixed assets.

The Alpha accountant calculated advance payments for property tax for the second quarter from all taxable objects, the basis for which is both the cadastral value and the average annual value. When calculating the advance payment based on the average annual value, the residual value of the property in those months when the organization applied the simplification (January–March), the accountant took equal to zero.

The advance payment for the second quarter (first half of the year) amounted to:

• RUB 265,632 (RUB 81,732,922.80 × 1/4 × 1.3%) – from the cadastral value of the administrative and business building;
• RUB 252,849 ((0 rub. + 0 rub. + 0 rub. + 5,750,000 rub. + 5,700,000 rub. + 155,650,000 rub. + 154,700,000 rub.) : (6 + 1) × 2.2%: 4) – from the average annual value of other taxable items.

Tax calculation based on the cadastral value of property

Determine the amount of advance payments for property tax for the reporting period based on the cadastral value using the formula:

Determine the amount of property tax at the end of the year based on the cadastral value using the formula:

This procedure follows from the provisions of paragraph 7 of Article 382 and subparagraph 1 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

Calculate the tax (advance payments) taking into account how much the organization actually owned the property during the year. This is stated in paragraph 5 of Article 382 of the Tax Code of the Russian Federation.

If ownership of an object arose or was lost during the year, determine the time of actual ownership of the fixed asset using the adjustment factor:

When determining the number of full months of ownership of real estate, take into account the months in which the right to the object arose in the period from the 1st to the 15th (inclusive) or ceased after the 15th. If the right to real estate arose after the 15th or ceased from the 1st to the 15th (inclusive), do not include such months in the tax calculation.

This follows from the provisions of paragraph 5 of Article 382 of the Tax Code of the Russian Federation.

For reorganizations that occur mid-year, apply an adjustment factor. For example, in relation to property that, as a result of reorganization, was accepted onto the balance sheet on August 7, use the following coefficients:
– when calculating advance payments for the third quarter – 2/3;
– when calculating tax for the year – 5/12.

For information on paying tax during reorganization, see How to transfer property tax to the budget.

An example of calculating property tax based on the cadastral value of property

Alpha LLC is located in Moscow. The organization's real estate includes an administrative and business building, which is included in the list of real estate objects for which the tax base is the cadastral value.

The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

The amounts of advance payments for property tax accrued based on the results of the reporting periods are: Ownership of the property was acquired in the middle of the year

The Alpha organization purchased a building in Moscow. The ownership of the acquired real estate was registered on April 1. The organization has no other real estate assets.

The cadastral value of the building as of January 1 is 5,800,000 rubles. The property tax rate for real estate, the tax base for which is determined as the cadastral value, is 1.3 percent.

Alpha accrues the first advance payment for property tax based on the results of the second quarter. The number of months during which the building was owned by Alpha in the second quarter was three months (April–June). This means that the correction factor is 3/3.

The payment amount is equal to:

Accordingly, the advance payment for property tax for the third quarter will be equal to:
RUB 5,800,000 × 1.3% × 3/3: 4 = 18,850 rub.

The amount of property tax that must be accrued for payment at the end of the year will be:
RUB 5,800,000 × 1.3% × 9/12 – 18,850 rub. – 18,850 rub. = 18,850 rub.

Situation:how to calculate property tax after revising the cadastral value

The answer depends on the reason why the cadastral value was revised.

During the year, the cadastral value may be revised. In general, changes in value do not affect property tax calculations. The tax does not need to be recalculated either for the current tax period or for previous periods. For example, this rule applies if the cadastral value has been changed due to an increase (decrease) in the area of ​​the building.

There are two exceptions. The new cadastral value should be taken into account if it has been changed:

• as a result of correcting a technical error made by a Rosreestr employee;
• by decision of the court or commission for the consideration of disputes on the results of determining the cadastral value in the manner established by Article 24.18 of the Law of July 29, 1998 No. 135-FZ.

Calculate (recalculate) the tax based on new data from the tax period in which Rosreestr made a technical error or the organization filed an application to revise the cadastral value.

This follows from the provisions of paragraph 4 of Article 85, paragraph 15 of Article 378.2 of the Tax Code of the Russian Federation, paragraph 5.1 of the Regulations approved by Decree of the Government of the Russian Federation of June 1, 2009 No. 457, Article 28 of the Law of July 24, 2007 No. 221-FZ, paragraphs 1.1 , 2.2, 3.1–4.1 of the procedure approved by order of the Ministry of Economic Development of Russia dated March 18, 2011 No. 113.

If, due to an increase in the cadastral value, the organization recalculates the tax for previous tax periods, submit an updated declaration in the general manner. In this case, the organization does not have to pay penalties. After all, the tax was initially calculated correctly, paid on time and in full. Adjust income taxes in the current period.

When reducing the cadastral value, you have the right:

• submit an updated declaration for the period in which the error was made (but are not required to do so);
• correct the error by increasing profits for the period in which the error was discovered. This method can be used regardless of whether the period in which the error was made is known or not;
• do not take any measures to correct the error (for example, if the overpayment amount is insignificant).

This follows from the provisions of paragraph 3 of paragraph 1 of Article 54 and paragraph 2 of paragraph 1 of Article 81 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated July 22, 2015 No. 03-02-07/1/42067, dated January 23, 2012 No. 03-03-06/1/24, dated August 25, 2011 No. 03- 03-10/82 and the Federal Tax Service of Russia dated March 11, 2011 No. KE-4-3/3807.

An example of calculating property tax as a result of revising the cadastral value. Reason: technical error

Alpha LLC is located in Moscow. The organization's real estate includes an administrative and business building included in the list of real estate objects, the tax base for which is the cadastral value.

The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

The amounts of advance payments for property tax accrued based on the results of the reporting periods are:

– for the first quarter:

– for the second quarter:
RUB 781,732,922.80 × 1.3%: 4 = 2,540,632 rubles;

– for the third quarter:
RUB 781,732,922.80 × 1.3%: 4 = 2,540,632 rubles.

At the end of 2015, Alpha accrued and paid to the budget:
RUB 781,732,922.80 × 1.3% – RUB 2,540,632. – 2,540,632 rub. – 2,540,632 rub. = 2,540,632 rub.

In March 2016, as a result of correcting a technical error (slip) made by an employee of Rosreestr, the cadastral value of the building as of January 1, 2015 was revised. New cost – 923,877,801 rubles.

The average or average annual cost of preferential fixed assets must be calculated separately in column 4 of section 2 of the calculation of advance payments and column 4 of section 2 of the tax return, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. This indicator is determined in the same manner as for property to which benefits do not apply.

When determining the average cost, preferential property that is used in the extraction of hydrocarbons in offshore fields is not taken into account (clause 4 of Article 382 of the Tax Code of the Russian Federation).

Determine the amount of advance payments that must be accrued to organizations enjoying the benefit using the formula:

This procedure is provided for in subclause 3 of clause 4.2 and clause 5.3 of the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-1/895.

Benefits also apply to real estate, the tax base for which is determined as the cadastral value.

Determine the quarterly amount of the advance payment for property tax, the tax base for which is its cadastral value, using the formula:

The annual amount of property tax, the tax base for which is its cadastral value, is determined by the formula:

An example of calculating property tax by an organization entitled to a tax benefit

Alpha LLC is registered in Moscow. The main activity is the production of pharmaceutical products. "Alpha" has a license for the production of veterinary immunobiological drugs. In addition, the organization rents out a building it owns. Equipment that is used in the production of veterinary immunobiological drugs is exempt from property tax (clause 4 of article 381 of the Tax Code of the Russian Federation). A leased building is part of fixed assets, so you must pay tax on its residual value.

The organization's property does not belong to objects for which the tax base is determined as the cadastral value.

The property tax rate in Moscow is 2.2 percent.

The residual value of all fixed assets of Alpha for the first quarter is:

• as of January 1 – 1,720,000 rubles;
• as of February 1 – 1,700,000 rubles;
• as of March 1 – 1,680,000 rubles;
• as of April 1 – RUB 1,660,000.

The residual value of equipment used in the production of pharmaceutical products is equal to:

• as of January 1 – 790,000 rubles;
• as of February 1 – 780,000 rubles;
• as of March 1 – 770,000 rubles;
• as of April 1 – 760,000 rubles.

The average value of all Alpha property for the first quarter is:
(RUB 1,720,000 + RUB 1,700,000 + RUB 1,680,000 + RUB 1,660,000): (3 + 1) = RUB 1,690,000

The average cost of an organization's preferential property for the first quarter is:
(RUB 790,000 + RUB 780,000 + RUB 770,000 + RUB 760,000) : (3 + 1) = RUB 775,000

Based on the results of the first quarter, Alpha must transfer to the budget:
(1,690,000 rub. – 775,000 rub.) × 2.2%: 4 = 5,033 rub.

Situation: how to calculate property tax on hotel (hostel) premises in Moscow. The hotel is located in a building, the tax base for which is the cadastral value

Calculate the tax on hotel (hostel) premises taking into account:
– cadastral value of the hotel (hostel);
– regional property tax rate;
– tax benefits provided for by Moscow legislation.

First you need to determine the cadastral value of the premises occupied by a hotel or hostel. After all, if a hotel (hostel) owns only part of the building, then you only need to pay property tax on this part. This is stated in paragraph 6 of Article 378.2 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated February 26, 2014 No. 03-05-05-01/8066.

Determine part of the cadastral value of the premises belonging to the hotel (hostel). Then you need to take into account the tax benefits established by regional legislation.

In 2016, in Moscow, the tax base can be reduced by the cadastral value of twice the minimum area of ​​the room stock (clause 2.2 of article 4.1 of the Moscow Law of November 5, 2003 No. 64). True, this is permitted only if the organization that owns the hotel (hostel) on January 1, 2016 has a certificate of assignment to the object of one of the categories provided for by Order of the Ministry of Culture of Russia dated July 11, 2014 No. 1215.

The minimum area of ​​one room is:
– in a hotel – 9 sq. m;
– in a hostel – 4 sq. m per bed.

To determine the minimum room area, you need to multiply:
– in a hotel – the minimum area of ​​one room per number of rooms;
– in a hostel – the minimum area per bed per number of beds.

This procedure follows from Appendix 1 to the Procedure approved by order of the Ministry of Culture of Russia dated July 11, 2014 No. 1215.

To calculate property tax taking into account the benefit, first calculate the cadastral value of the minimum area of ​​the room stock. Then determine the tax base taking into account the benefit. Multiply the resulting tax base by the current property tax rate.

An example of calculating property tax for a hostel located in Moscow

The organization owns a hostel in Moscow. The hostel is located in a building, the tax base for which is the cadastral value. The total area of ​​the building is 2000 sq. m. m, cadastral value – 430 million rubles. Hostel area – 150 sq. m, number of beds (including bunk beds) – 10 pieces. The organization has a certificate of assignment to the hostel category in accordance with the order of the Ministry of Culture of Russia dated July 11, 2014 No. 1215.

To calculate property tax for 2016, the accountant determined the cadastral value of the hostel premises:

150 sq. m: 2000 sq. m × 430,000,000 rub. = 32,250,000 rub.

The minimum room area is:

10 kr. × 4 sq. m = 40 sq. m.

The cadastral value of the minimum area of ​​the room stock is equal to:

40 sq. m: 150 sq. m × 32,250,000 rub. = 8,600,000 rub.

The tax base for property tax, taking into account the benefits, is:

RUB 32,250,000 – 8,600,000 rub. × 2 = 15,050,000 rub.

The amount of property tax for 2016, taking into account the benefit, is equal to:

RUB 15,050,000 × 1.3% = 195,650 rub.

In January 2015, a law came into force on the basis of which property tax for individuals will be calculated in a new way. The cadastral value of real estate will now be used as the tax base for tax calculation. Apartment owners will receive tax notices to pay the tax calculated according to the new requirements in the spring of 2016. The tax will need to be paid by October 2016.

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The decision to switch to new system calculation of property tax was adopted in 28 regions of the Russian Federation. The remaining regions must make the transition before 2020, having studied the experience of their colleagues and established the size of regional rates. You can view the list of these entities on the Federal Tax Service website.

A complete transition to the new system will be carried out within 5 years, which will serve as a transition period. During this period, the calculation of property tax in the Russian Federation can be carried out in two ways: using both inventory and cadastral values.

Subjects of the Russian Federation that have not made the transition to the new system will assess tax based on inventory value using an increasing coefficient (deflator). In 2015, the deflator for calculating property tax is 1.147 (Order No. 685 was adopted by the Ministry of Economic Development in 2014).

How to find out the apartment tax calculated according to the new rules will be discussed in this article.

What objects will the tax affect?

In connection with the introduction of new rules for calculating property tax tax code was supplemented with a whole chapter No. 32, which is called “Property Tax for Individuals” and determines the procedure for calculating and paying tax.

According to the new requirements of tax legislation, the following real estate will be subject to taxation:

• a residential building intended for the residence of citizens;
• residential premises, which may include an apartment and a room in a communal apartment, if it is registered as the property of the owner;
• garage and parking space, which is a documented parking space;
• integral property complexes;
• objects whose construction is not completed;
• other buildings and structures.

Accordingly, the owners of the listed real estate will become tax payers.

Cadastral value

It is a determining indicator of real estate prices for the state and tax authorities. It is established based on the results of a cadastral valuation carried out on the basis of the Law on Valuation Activities. This price indicator is the main one for:

• tax calculations;
• sale of real estate;
• registration of collateral.

This assessment was carried out government agencies using the mass assessment method. The essence of this method was to combine real estate into cadastral groups according to similar technical specifications, as well as factors influencing price formation. These groups were subsequently assessed. This valuation method, as well as the short time frame in which the valuation was carried out, in some cases led to a low degree of accuracy in determining the price, as a result of which the cadastral price of some objects differs significantly from the market price. This caused a lot of controversy regarding the correctness of its definition.

The cadastral price is a variable value. It may change depending on market conditions. However, the legislation provides for the possibility of changing it no more often than once every three years.

How to find out the cadastral value for tax calculation?

Information about the cadastral value of an apartment is contained in the cadastral passport, which was obtained after 2012. If this information is not in the passport for some reason, or the passport was received before 2012, then you can find out the size of the cadastral value for a particular property by contacting the Rosreestr authorities. This information can also be obtained online by visiting the official website of this organization:

• using a public cadastral map (for this you will need the address of the apartment, its cadastral number or coordinates);
• in the electronic services section.

In case of disagreement with the size of the cadastral value posted on these sources, a citizen has the right to challenge its size in court. It is also possible to challenge the cadastral value pre-trial, in commissions specially created for this purpose, located under the bodies of Rosreestr.

Beneficiaries of the new tax

The new legislation preserves the tax benefits that existed before its entry into force. However, they can only be provided in relation to one property of each category. Those taxpayers who have several properties belonging to the same category will have to choose which of these properties they will benefit from. For other objects the tax will have to be paid in full. If the taxpayer does not make a choice on his own, the decision on which property to provide a benefit for him will be made by the tax authorities.

This is due to the fact that large facilities (factories, shopping centers, etc.) are registered for preferential categories of citizens in order to minimize taxation.

• disabled children and groups 1 and 2;
• Chernobyl victims;
• pensioners;
• participants in military operations of the USSR and World War II;
• military personnel with more than 20 years of experience;
• a family of a serviceman who has lost their breadwinner;
• some other categories of beneficiaries.

Categories of citizens that are listed in Art. 407 are exempt from tax. Documents giving the right to apply the benefit are provided by the citizen in tax authorities on one's own.

When calculating tax, the legislation provides for the possibility of applying tax deduction, by the amount of which the tax base can be reduced:

• 10 square meters - for a room in a communal apartment;
• 20 square meters - for an apartment;
• 50 square meters - for a home.

The possibility of applying a tax deduction does not apply to commercial real estate.

Local governments are given the right to increase the amount of deductions and establish additional benefits, so the amounts of deductions may differ in different regions of the country.

The owner who provides his apartment for rent has a legal opportunity be exempt from paying tax, a kind of tax alternative. To do this, you must register as a individual entrepreneur and purchase a patent. This form of taxation will exempt the entrepreneur from paying tax on real estate, which he uses in his business activities.

3-level tax rate

The new law also introduced new tax rates.

• 0.1% - this rate will affect the majority of citizens, including owners of apartments, houses, garages, unfinished buildings and outbuildings;
• 0.5% - other buildings and structures;
• 2% - this tax rate will affect only luxury real estate, the value of which exceeds 300 million rubles. Shopping and office centers also fall into this category.

Since the tax relates to local taxes, municipalities and regional authorities are allowed to change the rates of this tax, reducing it to 0% or increasing it from 0.1% to 0.3%.

In 2015, the legislation provides for the use of a reduction factor, which is equal to 0.2. In subsequent years it will decrease:

• in 2016 it will be 0.4;
• in 2017 – 0.6;
• in 2018 – 0.8.

This coefficient is intended to prevent a sharp jump in tax. The use of a reduction factor allows the tax to be increased gradually, as a result of which it will grow by no more than 20% per year. The application of this coefficient is provided until 2019, after which it will be cancelled.

Tax calculation examples

As an example, consider a two-room apartment with a total area of ​​55 square meters. m. The tax, which was previously paid on the inventory value, was 300 rubles.

Calculating apartment tax includes several stages:

• First stage. Finding out the cadastral value of the apartment.

According to the Rosreestr certificate, the cadastral value of the apartment is 9,900,000 rubles. We will take this figure as the basis for calculations. Let's calculate the cost of one square meter of area:

9,900,000 rubles: 55 sq.m = 180,000 rubles

• Second phase. Determining the amount of tax deduction.

Citizens who own apartments are provided with a tax benefit for 20 square meters of living space, subtracting them from the total area of ​​the apartment.

55 – 20 = 35 sq.m

35 sq.m of apartment area will be subject to taxation.

• Third stage. Choice of tax rate.

The rate applied to tax apartments is 0.1%.

• Fourth stage. Perform tax calculation.

35 km.m x 180,000 rubles = 6,300,000 rubles

Now let's calculate the tax itself:

6,300,000 rubles x 0.1% = 6,300 rubles.

Thus, a tax in the amount of 6,300 rubles will be subject to payment to the budget.

• Fifth stage. Application of a reduction factor.

During the transition period, in order to avoid a sharp increase in the tax burden on citizens, a special formula will be applied using a reduction factor. To apply the formula, the following calculated values ​​are used:

IN – property tax;

TC - tax calculated using cadastral value;

NI - tax calculated using inventory value;

K – reduction factor (in 2015 it is 0.2);

The transition formula is as follows:

IN = (NK – NI) x K + NI

Let's look at the example of using the transition formula:

IN = (6,300 rub. – 300 rub.) x 0.2 + 300 rub. = 1,500 rub.

Property tax in 2015 will be 1,500 rubles.

How is the calculation made if the taxpayer only owns a share in real estate?

1. The area of ​​the apartment that will be subject to tax is calculated (taxable footage). To do this, the tax deduction provided for by law is deducted from the total area of ​​the apartment.
2. The cost of one square meter of apartment area is calculated. To do this, the total cost of the apartment according to the cadastre is divided by the square footage.
3. We calculate the tax base by multiplying the cost of one square meter by the taxable footage.
4. We calculate the share of the total cost of the apartment that will be subject to tax. To do this, we multiply the size of the owner’s share, fixed by title documents, by the taxable footage of the entire apartment.
5. We calculate the tax amount.

How to find out your property tax debt?

Ignoring the requirements of the law is most often due to ignorance of it. In addition, in some cases, citizens do not receive tax notices about the need to pay taxes in a timely manner. Going to the tax office frightens taxpayers with long queues and loss of time.

Such delays often result in fines and lawsuits, resulting in a significant increase in the amount of debt.

Failure to pay taxes on time will result in:

• accrual of penalties (Article 75 of the Tax Code);
• imposing a fine of 20% or 40% (Article 122 of the Tax Code);
• debt collection in court;
• recovery of legal costs.

In order to avoid such unpleasant consequences related to forced collection of debt, it is very important to check its existence in a timely manner and pay arrears on taxes or appeal the tax assessment if, in your opinion, it was made unreasonably.

Today you can do this quite quickly electronically on the State Services Portal gosuslugi.ru. The Unified Portal of State Services is part of the infrastructure that ensures information and technological interaction between information systems government and municipal services in electronic form.

Responsibility for the accuracy of the information on this portal lies with the federal and regional authorities that are involved in its formation. Information is posted on the portal within one business day.

Any Internet user can use the information contained on the Unified Portal. To do this, you must first register. If you are already registered on the portal, you need to log into your personal account. This can be done using a password and your SNILS. By logging into your personal account, you must make an application to receive information about the amount of tax debt.

The transition to a new calculation procedure raises a fairly large number of questions. The procedure for calculating cadastral value also needs to be improved, which often differs significantly from the market value, which leads to an overestimation of the tax base. From the examples of calculations given, it is clear that property tax will increase significantly with the beginning of the application of the new rules.

This will mainly affect luxury real estate, but for ordinary citizens such an increase may well cause a decrease in the attractiveness of apartments as investment objects. And among the low-income segments of the population, it will cause a mass relocation to housing of a smaller area, as a result of which the demand for small-sized apartments located further from the center will increase.