How is personal property tax calculated?

How do general rules and local specifics relate?

The rules for calculating and paying property tax for individuals are enshrined in Chapter 32 of the Tax Code. The provisions of this chapter are the same for all municipalities of the Russian Federation, but local authorities have the right to establish some features within the framework of general rules.

Thus, the municipality can approve its tax rates. The main thing is that the “local” value fits within the framework established by Chapter 32 of the Tax Code of the Russian Federation. In addition, “local” rates may not be uniform, but differentiated, that is, depending on the type of object, its location, cadastral or total inventory value, or on the type of territorial zone.

In addition, municipalities are allowed to increase the amounts of tax deductions established in the Tax Code of the Russian Federation and introduce additional benefits. But local authorities do not have the right to reduce deductions and reduce the list of benefits.

Tax rates and deductions can be found at your tax office.

Organizational property tax in 2020: exemption of movable objects from obligations

From January 1, 2019, only real estate of legal entities is subject to property contribution (Clause 1, Article 374 of the Tax Code of the Russian Federation). That is, enterprises that have exclusively movable property are exempt from this type of obligation and do not provide reporting (Articles 373, 386 of the Tax Code of the Russian Federation).

Article 374. Object of taxation (Federal Law No. 117))

Tax authorities classify property based on legislative acts and regulations (Article 130 of the Civil Code of the Russian Federation, Letter of the Federal Tax Service of Russia N BS-4-21 / [email protected] and so on), since the Tax Code of the Russian Federation does not have an exact list of objects classified as real estate . Many enterprises have difficulty differentiating fixed assets. For example, it is worth considering that elements of the engineering structures of a building can be regarded in accounting as separate units. Since they are components of real estate, they must be taxed in 2020.

The Federal Tax Service clarifies such issues to organizations in letters. It is believed that the real estate includes communications (heating, boiler room, water supply, gas pipeline, electrical wiring, telephone networks, alarm system, elevators, and so on - Letter of the Federal Tax Service of Russia N BS-4-21/7770). If a contribution is deducted from the structure at the average cost for the year, then the price of the incoming elements will also be taken into account in the calculation. But when assessing a building according to the cadastre, the tax is not calculated separately for the constituent units. An organization, when providing reports, must justify to the Federal Tax Service whether the property is movable or immovable. This is carried out by inspectors assessing the signs of property and other circumstances:

• there is or is no record of real estate in the Unified State Register of Real Estate;
• natural characteristics (contact with the ground);
• Is it possible to move an object without damaging its condition.

In relation to capital construction structures, payers are requested to:

• papers of technical accounting and technical inventory of an object as real estate;
• consent to construction and implementation;
• project or other papers;
• other characteristics of the property.

ATTENTION! Inspectors have the right to carry out inspections, research, engage independent specialists for assessment, and require additional documentation on the grounds specified by the Tax Code of the Russian Federation.

The rates and payment period for property contributions for enterprises are regulated at the regional level; the first cannot be charged more than 2.2%.

Video - Corporate property tax 2020

Who pays the tax

Individuals (including individual entrepreneurs) are owners of residential buildings, rooms, apartments, garages, parking spaces, unified real estate complexes, unfinished construction projects and other buildings, structures, premises and structures (including non-residential). Taxpayers are also the owners of residential buildings located on household plots, vegetable gardens, gardening associations and on land plots intended for individual housing construction.

Fill out and submit declarations on land, transport and “property” taxes via the Internet Submit for free

Deduction amounts



According to the law, the tax base is determined in accordance with the cadastral value of real estate. The data is taken from the cadastre system database.

The amount of deduction for residential buildings or buildings located on land plots intended for summer cottage farming or individual housing construction is determined at 50 square meters, the cadastral value of which is deducted from the total area of ​​housing.

For an apartment, a deduction of 20 square meters is provided. meters from the area of ​​the room.

For a hotel-type room, the amount will be reduced by the cost of 10 square meters of total living space.

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For a real estate complex that includes residential buildings, tax payments are reduced by 1 million rubles. The area can be any.

To calculate the amount of the tax deduction, you need to multiply the market price of a square meter of housing by 50, 10 or 20 square meters. Let’s say one square meter of living space costs 50 thousand rubles. Then the tax deduction, for example, for an apartment will be equal to one million rubles. If the price of an apartment is 3 million, then the tax base will be 2 million rubles. Property tax in this case is levied on this amount.

If, after the deduction is applied, the base turns out to have a negative value, then the tax payment should not be collected.

Important! Local governments are given the authority to increase the amount of deductions based on decisions made.

The deduction for an apartment is provided in any case in the amount of the market price of 20 square meters. meters of living space, regardless of how many residents and owners live in the premises. Payment is simply divided equally among each tenant.

Who doesn't pay tax

Chapter 32 of the Tax Code of the Russian Federation provides a closed list of citizens exempt from personal property tax. These are disabled people of groups I and II, disabled children, pensioners, veterans, heroes of the Soviet Union, heroes of the Russian Federation and a number of other categories.

If a person entitled to a benefit owns several properties of the same type at once, the benefit is provided only in relation to one of them at the choice of the taxpayer. Let's explain with an example. Let’s say a veteran owns two apartments and three garages. Then he is entitled to a benefit of one apartment and one garage. The remaining apartment and two garages are taxed on a general basis.

There are other restrictions. Thus, the benefit can only be obtained in relation to real estate that is not involved in business activities. In addition, unfinished construction projects and single real estate complexes are not eligible for the benefit under any circumstances.

To receive a benefit for the current year, you need to notify the tax office about the selected preferential object before November 1 of this year. You can only change your choice starting next year. You should also write an application (for the application form, see “A new application form has been approved for granting benefits to individuals on “property” taxes”). If the “beneficiary” does not notify the Federal Tax Service about which object he wants to exempt from tax, the inspectors themselves will make a choice. This will be the object for which the tax amount is maximum.

Who calculates the tax

Tax authorities calculate the amount of property tax for individuals. They also send the taxpayer a notice of payment. In this case, employees of the Federal Tax Service can present tax for payment for no more than three years preceding the year when the notification was sent. If they include tax for earlier periods in the notice, the taxpayer has the right not to transfer the money.

In practice, it often happens that information about purchased apartments, houses, garages, etc. does not reach the tax authorities in a timely manner. In this regard, no notifications are sent and, as a result, no tax is paid.

To resolve this problem, a new obligation for individuals was introduced on January 1, 2020. Now, citizens who own real estate must independently report to the inspectorate about objects subject to property tax. But this does not always need to be done, but only if during the entire period of ownership of the property the inspectors never sent a notice of tax payment. In addition to the message, it is required to provide documents confirming ownership. This must be done before December 31 of the year following the expired tax period. Individuals who fail to fulfill this obligation may be fined in the amount of 20% of the unpaid amount of tax in relation to an object “hidden” from inspectors.

Deduction for personal property tax

Ordinary citizens (not beneficiaries) are given a deduction when calculating property tax based on its cadastral value. For example, an individual who owns an apartment will have to pay tax not on its entire cost, but reduced by the cost of 20 sq.m. this apartment (clause 3 of article 403 of the Tax Code of the Russian Federation). Let’s say an individual owns an apartment of 50 sq.m., the cadastral value of which is 5 million rubles. A citizen will need to pay tax not on 5 million rubles, but on 3 million rubles. (5 million rubles - 20 sq.m. x 5 million rubles / 50 sq.m.).

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How the tax base and tax rate are determined

To calculate the amount of tax, you need to know the values ​​of such indicators as the tax base and tax rate. Until 2020 inclusive, two options were possible for determining the base and rate: based on the cadastral value of the object and based on the inventory value of the object.

From 2020 onwards, only the first option remains. In other words, in all regions without exception, the base and rate of property tax for individuals is determined only by the cadastral value.

When does the preferential payment apply?

A person can partially compensate for the costs of a specific object - either a house or an apartment. Tax deductions are applicable for expenses related to obtaining a mortgage loan and paying interest, purchasing or constructing housing, purchasing land along with a house, as well as building materials for repairs, installing and connecting utility networks (shared construction).

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A tax deduction cannot be applied if:

1. The property was not purchased with one’s own funds, but as a result of receiving subsidies from the state or participation in programs to improve housing conditions.
2. The transaction is concluded between parties dependent on each other - superiors and subordinates, wards and guardians, people with family ties.
3. The citizen has already exercised his right to receive compensation once. Since 2014, it is possible to receive the deduction again, but the value of the property should not exceed the maximum established amount from which a tax deduction for property tax is made.

How is the tax base determined based on the cadastral value?

The tax base is calculated for each object. The tax base is the cadastral value of the property as of January 1. If the object is formed in the middle of the year, then the cadastral value is taken as of the date the object is registered for cadastral registration. The cadastral value can be found in the documents for the object, in the offices of Rosreestr and the cadastral chamber, in Multifunctional Centers (MFC) or on the official website of Rosreestr. This information is provided free of charge.

When calculating the tax amount, the cadastral value is reduced by the amount of the tax deduction. Chapter 32 of the Tax Code of the Russian Federation provides the following deduction values: for an apartment - the cadastral value of 20 square meters, for a room - the cadastral value of 10 square meters, for a house - the cadastral value of 50 square meters, for a single real estate complex - 1,000 000 rub. We illustrate the calculation of the base with an example.

Example

The cadastral value of an apartment is 4,500,000 rubles, and the cadastral value of one square meter is 90,000 rubles. Then the amount of the tax deduction will be equal to 1,800,000 rubles (20 x 90,000 rubles), and the size of the tax base will be 2,700,000 rubles (4,500,000 - 1,800,000).

Municipalities have the right to increase deductions without any restrictions. If, as a result, the amount of the deduction is greater than the cadastral value of the property, the tax base will become zero. A negative base value is not allowed.

How does an employer return money?

Every month, when paying wages, enterprises or organizations simultaneously withhold 13% tax.

The employer or accountant of the enterprise will need to submit a notification from the tax office, on the basis of which the citizen will receive a salary in full until the entire amount of the tax deduction is returned to him. This can only be done by the head of one enterprise who has drawn up an employment contract with the employee.

When purchasing real estate, the maximum payment amount is 2 million rubles. If the cost of the apartment is lower, 13% is refundable. The maximum amount of tax deduction that a citizen will receive in person can be 260,000 rubles.

If the housing was purchased with a mortgage, the deduction is made based on the actual amount of interest paid to the bank, but not more than 3 million rubles. You can draw up a deduction until the maximum amount of 260,000 rubles is returned to the payer.

How the tax base was determined based on inventory value before 2020

The tax base was calculated for each object. In those regions where tax calculation based on cadastral value was not introduced until 2020, the base for property tax for individuals was the inventory value of the property. It was installed by the Technical Documentation Bureau (BTI) and reported to the tax authorities.

When calculating the amount of tax, the inventory value was multiplied by a deflator coefficient, the value of which was established annually by the government of the Russian Federation (in 2020 it was 1.518).

The inventory value can be found at the BTI branch at your place of residence. To do this, you need to write an application, present your passport, documents for the property and pay for the services.

Refund methods

Today there are two ways in which you can get a property tax deduction: at your main place of work and through the tax authorities.

To apply for a deduction, you will need to collect a certain list of papers:

• salary certificate for the year,
• title documents for an apartment or house,
• a purchase or sale agreement indicating the value of the property,
• bank account number opened in the name of the applicant.
• passport details, and additionally marriage certificates, if the property is joint.
• tax return, when preparing which you should pay attention to the OKTMO code, the latter must be indicated at the place of registration of the organization where the employer pays tax for his subordinates,
• payment slips, invoices confirming the transfer or transfer of money,
• The act of transferring property from one owner to another.

The originals, together with copies certified by a notary, are attached to the application.

Tax rates

When determining the base based on the cadastral value

For residential buildings and residential premises, unfinished residential buildings, garages and parking spaces, the rate is 0.1% of the cadastral value. Local authorities have the right to increase this value, but not more than three times. Municipalities can also lower the rate to any value down to zero.

For administrative, business and shopping centers, non-residential premises used for offices, retail facilities, catering and consumer services, as well as facilities with a cadastral value above 300 million rubles, the rate is 2% of the cadastral value. This value is the maximum permissible, that is, municipal authorities can lower it, but cannot increase it.

For all other objects, the maximum allowable rate is 0.5% of the cadastral value.

When determining the base based on inventory value (until 2020)

For regions where the tax until 2020 was determined based on the inventory value of objects, the Tax Code of the Russian Federation established acceptable rates:

Local authorities chose the value of the rate from the acceptable range and approved it by normative legal act. If the municipality did not approve its rate, the following values ​​were applied. For objects whose total inventory value, multiplied by the deflator coefficient (taking into account the taxpayer’s share), did not exceed 500,000 rubles. inclusive, the rate was 0.1%. For all other objects the rate was 0.3%.

What is the amount of tax payable?

The amount of tax payable is equal to the tax base multiplied by the tax rate. The amount payable is calculated based on the results of the tax period, which is equal to one calendar year.

In cases where ownership of a property arose or ceased in the middle of the year, property tax must be calculated taking into account the coefficient. To find it, you need to take the number of full months during which the property belonged to the taxpayer and divide it by the number of calendar months in the year. If the ownership right arose before the 15th day inclusive, then the full month is taken to be the month the right arose. If the right arose after the 15th day, then this month is not taken into account. In case of termination of ownership, the opposite rule applies. If the right terminated before the 15th day inclusive, then this month is not taken into account. If the termination of the right occurred after the 15th day, then the month of termination of the right is taken as the full month.

Example

Let’s say a citizen purchased a residential building on February 20 and sold it on September 21. It turns out that ownership of the house lasted seven full months (March, April, May, June, July, August, September). This means the coefficient is 0.59 (7 months: 12 months).

When inheriting a property, tax is calculated from the date of opening of the inheritance. In the case where the object is in common shared ownership, the amount of tax is determined for each shareholder in proportion to his share. If the object is in common joint ownership, the tax amount is divided equally among all owners.

In the third year after the tax began to be calculated based on the cadastral value, you must begin to apply the following rule for determining the amount of tax to be paid. It is necessary to compare two quantities. The first is the tax for the current period. The second is the tax for the previous period, multiplied by a factor of 1.1. An important detail: both values ​​should be considered without taking into account the coefficient that is applied in a situation where in the middle of the year the taxpayer experienced any changes (the share in the right of common ownership changed, the right to a benefit appeared or disappeared, the right of ownership of the object appeared or disappeared) . If it turns out that the first value is greater than the second, the tax for the current period will be equal to the second value, taking into account the above coefficient of 1.1.

This formula does not apply to shopping, office complexes and other objects included in the regional “cadastral” list. The exception applies to garages and parking spaces that are part of these objects - the formula applies to such garages and parking spaces.

IMPORTANT. Due to the pandemic, the tax for the period of property ownership from April 1 to June 30, 2020 has been canceled for objects intended for business and (or) statutory activities. The benefit applies to the following categories:

— Individual entrepreneurs working in industries most affected by the coronavirus (list approved by Decree of the Government of the Russian Federation dated 04/03/20 No. 434, see: “The list of OKVED codes has been expanded, which determines the business affected by the coronavirus”), included on the basis of the tax reporting for 2020 to the register of small and medium-sized businesses.

When to transfer money

Having received a notice of tax payment for a particular year, the property owner is obliged to transfer the specified amount of tax no later than December 1 of the following year. Advance payments for property tax for individuals are not provided.

In addition, individuals can voluntarily make the so-called single individual tax payment. To do this, you simply need to transfer a certain amount to the appropriate Federal Treasury account. The money will be written off to fulfill the obligation to pay “property” taxes, including property tax for individuals. The inspection itself will decide how to offset the funds: against upcoming payments or towards payment of arrears.

The difference between real estate and movable property

The need to differentiate property is due to the nuances of legislation - the rules of ownership, acquisition, and sale are acceptable for one type, but unacceptable for another. Features of property are also used in court proceedings, payment of tax obligations, division, and so on.

The belonging of an object to a certain type is determined by:

• is state registration required?
• how to present it in accounting, including tax;
• how to calculate depreciation;
• how to form the authorized capital of organizations;
• in what order to carry out transactions or other legal actions (inheritance, retention for debts, and so on).

Table 2. Comparison of movable and immovable property

ATTENTION! The determination of whether an object belongs to one of the types of property is facilitated by acts of municipalities on capital construction.

Transition rule

In regions that have just switched to calculating tax based on cadastral value, the transition period rule applies. It was introduced to prevent a sharp increase in the tax burden. This rule must be applied for three years from the date of transition.

According to the rule, employees of the Federal Tax Service are required to calculate the tax twice: the first time based on the cadastral value, and the second time based on the inventory value. Then these two quantities need to be compared. And if it turns out that the tax amount based on the cadastral value is higher, then the tax will be calculated using the formula:

H = (H1 - H2) x K + H2

N - amount of tax to be paid; N1 - the amount of tax calculated based on the cadastral value; N2 - the amount of tax calculated based on the inventory value; K - reduction factor.

The coefficient will be:

• 0.2 - first year;
• 0.4 - second year;
• 0.6 - third year;

In the fourth year after the cadastral value calculation procedure has been introduced in the region, the tax will be calculated according to the general rule, that is, by multiplying the tax base by the tax rate.