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What is the property tax rate for individuals. Property tax: how much you will have to pay under the new rules. Benefits for individuals

100 %

Part 1, 9 Article 1.1.

For whom is the benefit established?

taxpayers specified in subparagraphs 1-13 of paragraph 1 of Article 407 Tax Code Russian Federation, are exempt from paying tax in respect of one garage or parking space, the area of ​​which does not exceed 25 square meters 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

Reasons

no application from the taxpayer is required, with the exception of taxpayers specified in subparagraphs 1-13 of paragraph 1 of Article 407 of the Tax Code of the Russian Federation, who have not previously provided documents to the tax authorities confirming the right to tax benefit established by Article 407 of the Tax Code of the Russian Federation

Terms of service

taxpayers did not use the tax benefit established by Article 407 of the Tax Code of the Russian Federation in relation to a garage or parking space during the tax period. Tax benefits are provided for one garage or parking space with the maximum calculated tax amount, regardless of the number of grounds for applying tax benefits

6.7 %

Part 2, 9 Article 1.1.

For whom is the benefit established?

taxpayers, with the exception of those specified in Part 1 of Article 1.1. Law of Moscow dated November 19, 2014 No. 51, in relation to one garage or parking space, the area of ​​which does not exceed 25 square meters, 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 features provided for in paragraph two of clause 10 of Article 378.2 of the Tax Code of the Russian Federation, they pay 6.7% of the tax amount calculated for 2018

Reasons

Terms of service

tax benefits are provided for one garage or parking space with the maximum calculated tax amount, regardless of the number of grounds for applying tax benefits

0 rub.

parts 4-9 of article 1.1.

For whom is the benefit established?

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 part 7 of article 1.1. Law of Moscow dated November 19, 2014 No. 51, according to which the amount of tax calculated to the taxpayer in accordance with Article 408 of the Tax Code of the Russian Federation in relation to such non-residential premises is reduced by an amount determined by the formula: L = N x K1 x 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; K1 - coefficient equal to the ratio of 150 to the area of ​​​​non-residential premises. If the area of ​​non-residential premises is less than 150 square meters, the coefficient K1 is taken equal to 1; K2 - coefficient equal to 0.67 in relation to tax calculation for 2018

Reasons

documents are not provided by the taxpayer

Terms of service

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, provided that the specified non-residential premises meets 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 entrepreneurial activity. 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 residence individuals. The procedure for recognizing non-residential premises as actually used exclusively for residence of individuals is established by the Moscow Government. The tax benefit is provided for one non-residential premises with the maximum calculated tax amount.

Calculation of property tax always raises many questions among accountants, as it has a lot of nuances. Which objects are taxed at the average annual cost, and which are subject to taxation at cadastral value How to calculate tax and report it? All these questions are covered in our article.

Who pays property tax

The Tax Code of the Russian Federation obliges all organizations that have property recognized as an object of taxation to pay property tax (Clause 1, Article 373 of the Tax Code of the Russian Federation). These include Russian and foreign companies, with and without representation in the Russian Federation, but owning property here.

Companies that operate under the simplified tax system must also pay property tax. True, not always. We are talking only about those situations when a simplified company owns objects real estate, the tax base for which is determined as their cadastral value. Moreover, in relation to property, the tax base for which is determined as average annual cost, there is no need to pay tax (clause 2 of Article 346.11 of the Tax Code of the Russian Federation).

If the cadastral value of a building is determined, but in relation to a specific premises it is not indicated, then the tax base in relation to the premises is determined as the share of the cadastral value of the building in which it is located, corresponding to the area of ​​​​the premises in total area building.

Moreover, if a particular building is not included in the specified list, then the tax base is determined as the average annual value of the property. This is confirmed by the Ministry of Finance of the Russian Federation (letter dated June 17, 2015 No. 03-05-05-01/35000).

It should be noted that the cadastral value of real estate may change during calendar year. The fact is that in the period between the work on the state cadastral valuation, changes in market conditions and methodological approaches to determining the cadastral value are possible.

In addition, the basis for revising the cadastral valuation results is the unreliability of information about the property used in determining its cadastral value. This may cause a change in the cadastral value of the property being assessed, both downward and upward.

Federal law dated July 29, 1998 No. 135-FZ established that in case of disagreement with the results of the cadastral value, they can be challenged. Both companies and authorities can do this.

From what moment must the taxpayer apply the changed cadastral value of the property? If the indicated value is adjusted due to an error identified, then the new value can be applied starting from the tax period in which the erroneously determined cadastral value was applied.

If this indicator was changed due to a decision of the relevant commission or judicial act, then the updated cadastral value must be taken into account starting from the tax period in which the application for revision of the cadastral value was submitted, but not earlier than the date of entry into the Unified State Register real estate of cadastral value, which was the subject of dispute.

Deadlines for paying property taxes

The tax period is a calendar year. The reporting periods are the first quarter, six months and nine months of the calendar year. Although the tax is regional, establish your own reporting periods subjects other than those specified in the Tax Code are not entitled. The property tax rate is set by regional authorities. However, it cannot exceed 2.2 percent.

The deadlines for an organization to pay property tax are as follows:

  • until April 30 - I quarter;
  • until July 30 - half a year;
  • until October 30 - 9 months;
  • until January 30 - one year.

Property tax reporting

If a company has property that is subject to tax, then it is required to report it to the Federal Tax Service. Form according to KND 1152026 - Tax return on property tax (Order of the Federal Tax Service dated November 5, 2013 No. ММВ-7-11/478@). Property tax reporting must be submitted even if all fixed assets have been depreciated (letter of the Federal Tax Service of the Russian Federation dated 02/08/2010 No. 3-3-05/128). Exception - zero declaration, it does not need to be submitted (letter of the Ministry of Finance of the Russian Federation dated February 28, 2013 No. 03-02-08/5904).

Organizations submit a declaration only at the end of the year. Deadline - no later than March 30 of the year following the expired tax period (clause 3 of Article 386 of the Tax Code of the Russian Federation). On a quarterly basis, companies are required to provide the inspectorate with a calculation of advance payments for property taxes. This must be done no later than 30 calendar days from the end date of the corresponding reporting period.

Upon registration title page reporting in 2017, you need to pay attention to filling out the “Type code” field economic activity according to the OKVED classifier." The procedure for filling out reports requires indicating in this line the code of the type of economic activity according to the OKVED classifier according to All-Russian classifier types of economic activity (OKVED) OK 029-2001. However, this classifier has become invalid since 01/01/2017. The fact is that by Order of Rosstandart dated January 31, 2014 No. 14-st, OKVED2 was put into effect, which applies to legal relations that arose from January 1, 2014, with the establishment of a transition period until January 1, 2017. Despite this, in order to fill out tax reporting No adjustments have been made to property.

Therefore, the question arises: what codes must be indicated when submitting updated tax reports for previous reporting (tax) periods in 2017 - according to the All-Russian Classifier of Types of Economic Activities OK 029-2001 or OKVED2?

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Currently, the procedure for calculating and paying property taxes on individuals is regulated by the provisions of the Law of the Russian Federation dated December 9, 1991 No. 2003-1 “On taxes on property of individuals.” From January 1, 2015, this law will no longer be in force, and the tax will be calculated according to the rules of Chapter 32 of the Tax Code of the Russian Federation, which was introduced into the Tax Code by Federal Law dated October 4, 2014 No. 284-FZ. Let's look at how the new rules differ from the current ones.

What property is taxed?

All property that is taxed now will be taxed under the new rules. In particular, you will have to pay tax for a residential building, residential premises (apartment, room), garage, other buildings, structures, structures, premises owned by an individual (Article 400, paragraph 1 of Article 401 of the Tax Code of the Russian Federation). For tax purposes, a dacha refers to residential buildings(Clause 2 of Article 401 of the Tax Code of the Russian Federation).

New objects of taxation also appeared. The tax will have to be paid for a parking space, an unfinished construction project and a single real estate complex (a set of buildings and structures designated in Article 133.1 of the Civil Code of the Russian Federation).

How is tax calculated?

Just as now, tax will need to be paid based on tax notice sent by the tax authority. The tax payment deadline is no later than October 1 of the year following the year for which the tax was calculated (Article 409 of the Tax Code of the Russian Federation).

But the rules for calculating tax have changed.

Currently the tax is calculated based on inventory value property. The new rules provide two options for calculating tax: based on the cadastral value and based on the inventory value.

The cadastral value is applied if a subject of the Russian Federation decides to switch to this method of tax calculation. A subject of the Russian Federation can make this decision only after it has approved, in accordance with the established procedure, the results of determining the cadastral value of real estate objects (clause 1 of Article 402 of the Tax Code of the Russian Federation). If the decision to switch to calculating tax based on cadastral value has not been made, the tax is calculated based on the inventory value (clause 2 of Article 402 of the Tax Code of the Russian Federation).

The date of transition to tax calculation based on the cadastral value must be determined by the constituent entity of the Russian Federation before January 1, 2020 (clause 1 of Article 402 of the Tax Code of the Russian Federation). From January 1, 2020 definition tax base based on the inventory value is not carried out (clause 3 of article 5 of the Federal Law of October 4, 2014 No. 284-FZ).

Calculation based on cadastral value

When calculating tax based on cadastral value, the cadastral value of the object specified in state cadastre real estate as of January 1 of the year, which is the tax period (clause 1 of Article 403 of the Tax Code of the Russian Federation).

It is reduced by the following tax deductions:

  • for an apartment - for the cost of 20 sq. m of its total area;
  • per room - for the cost of 10 sq. m of its area;
  • for a residential building - for a cost of 50 sq. m of its total area;
  • for a single real estate complex, which includes at least one residential premises (residential building), - by 1 million rubles. (Article 403 of the Tax Code of the Russian Federation).

For example, if a citizen is the owner of an apartment with an area of ​​78 square meters. m, apartments with an area of ​​50 sq. m and a country house with an area of ​​120 sq. m, he will pay tax on 58 sq. m of area of ​​the first apartment, 30 sq. m of area of ​​the second apartment and 70 sq. m of area of ​​the country house.

Local authorities are given the right to increase the amount of tax deductions (clause 7 of Article 403 of the Tax Code of the Russian Federation).

Tax rates are set within:

  • 0.1% in relation to residential buildings, residential premises, garages and parking spaces, unfinished residential buildings, outbuildings or structures, the area of ​​each of which does not exceed 50 square meters. m and which are located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture or individual housing construction, single real estate complexes, which include at least one residential premises (residential building);
  • 2% in relation to shopping (office) centers and other similar property listed in Art. 378.2 of the Tax Code of the Russian Federation or having a cadastral value of more than 300 million rubles;
  • 0.5% for other taxable items.

Local authorities have the right to reduce it to zero or increase it, but not more than three times (Clause 3 of Article 406 of the Tax Code of the Russian Federation).

Calculation based on inventory value

When calculating tax based on the inventory value, the calculation, just as now, takes into account the inventory value calculated taking into account the deflator coefficient on the basis of the latest data on the inventory value submitted in the prescribed manner to the tax authorities before March 1, 2013 (Art. 404 of the Tax Code of the Russian Federation). Tax rates are set at the same amount as in the Law of the Russian Federation dated December 9, 1991 No. 2003-1. That is, the tax in this case is calculated according to the same rules as now.

Tax benefits

All current benefits remain in place. In addition, benefits have been added for the following persons:

  • eligible to receive social support in accordance with the Federal Law of January 10, 2002 No. 2-FZ “On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site” (subclause 6, clause 1, article 407 of the Tax Code of the Russian Federation);
  • who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology (subclause 12, clause 1, article 407 of the Tax Code of the Russian Federation).

But the procedure for applying benefits has changed. Now beneficiaries do not pay tax at all. Starting next year, they may not pay tax only in relation to:

  • apartments or rooms;
  • residential building;
  • garage or parking space;
  • premises specified in subparagraph. 14. clause 1 art. 407 of the Tax Code of the Russian Federation (creative workshops, studios, etc.);
  • utility buildings or structures with an area of ​​no more than 50 square meters. m specified in subparagraph. 15. clause 1 art. 407 of the Tax Code of the Russian Federation).

At the same time, the benefit can be applied only to one object of each type at the choice of the taxpayer, regardless of the number of grounds for applying tax benefits (clause 3 of Article 407 of the Tax Code of the Russian Federation).

For example, a pensioner - a disabled person of group II is the owner of an apartment, room, cottage, garage and parking space. He is a beneficiary on two grounds - sub. 2 clause 1 (as a disabled person) and sub. 10 p. 1 art. 407 of the Tax Code of the Russian Federation (as a pensioner).

A garage and a parking space belong to the same type of taxable object, an apartment and a room are also one type.

Let's say a pensioner decides to apply the benefit to a garage, apartment and country house. He will have to pay tax for the room and parking space.

Notification of the selection of objects for the benefit must be submitted to the tax authority of your choice before November 1 of the year from which the tax benefit is applied. If you do not submit a notification, the benefit will be provided in respect of one object of each type with the maximum calculated amount of tax (clause 7 of Article 407 of the Tax Code of the Russian Federation).

The property tax for individuals (hereinafter referred to as the tax in this chapter) is established by Chapter 32 of the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipal formations, is put into effect and ceases to be in effect in accordance with the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipal formations and is obligatory for payment. in the territories of these municipalities. In the federal cities of Moscow, St. Petersburg and Sevastopol, the tax is imposed by the laws of the specified constituent entities of the Russian Federation, comes into force and ceases to operate in accordance with the Tax Code of the Russian Federation and the laws of the specified constituent entities of the Russian Federation and is obligatory for payment in the territories of these constituent entities of the Russian Federation. Property tax for individuals is a local tax.

1) residential building;

2) living space (apartment, room);

3) garage, parking place;

4) a single real estate complex;

5) an unfinished construction project;

6) other building, structure, structure, premises.

Buildings located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, gardening, individual housing construction are classified as residential buildings.. Property included in the structure is not recognized as an object of taxation. common property apartment building.

The tax base is determined in relation to each taxable object as its cadastral value indicated in the state real estate cadastre as of January 1 of the year that is the tax period.

The tax base for an apartment is determined as its cadastral value, reduced by the cadastral value of 20 square meters of the total area of ​​this apartment.

The tax base for a room is determined as its cadastral value, reduced by the cadastral value of 10 square meters of the area of ​​this room.

The tax base for a residential building is determined as its cadastral value, reduced by the cadastral value of 50 square meters of the total area of ​​this residential building.

The tax base for a single real estate complex, which includes at least one residential premises (residential building), is determined as its cadastral value reduced by one million rubles.

In some cases (clause 2 of Articles 402, 404 of the Tax Code of the Russian Federation), the tax base is determined in relation to each taxable object as its inventory value, calculated taking into account the deflator coefficient based on the latest data on inventory value submitted in the prescribed manner to the tax authorities before 1 March 2013. The deflator coefficient required for the purpose of applying Chapter 32 “Property Tax for Individuals” of the Tax Code of the Russian Federation is equal to 1.147 in 2015.

The tax period is a calendar year.

Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) depending on the applied procedure for determining the tax base.

If the tax base is determined based on the cadastral value of the taxable object, tax rates are established in amounts not exceeding:

1) 0.1 percent in relation to:

residential buildings, residential premises;

objects of unfinished construction if the designed purpose of such objects is a residential building;

single real estate complexes, which include at least one residential premises (residential building);

garages and parking spaces;

economic buildings or structures, the area of ​​each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction;

2) 2 percent in relation to taxable objects included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, in relation to taxable objects provided for in paragraph two of paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation, as well as in relation to taxable objects, the cadastral value of each of which exceeds 300 million rubles;

3) 0.5 percent in relation to other taxable items.

The above tax rates can be reduced to zero or increased, but not more than three times, by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol).

In the case of determining the tax base based on the inventory value, tax rates are established on the basis of the total inventory value of taxable objects owned by the taxpayer multiplied by a deflator coefficient (taking into account the taxpayer’s share in the right of ownership) common property for each of such objects) located within one municipality(federal cities of Moscow, St. Petersburg or Sevastopol), within the following limits:

The total inventory value of taxable objects, multiplied by a deflator coefficient (taking into account the taxpayer’s share in the right of common ownership of each of such objects)

Tax rate

Up to 300,000 rubles inclusive

Up to 0.1 percent inclusive

Over 300,000 to 500,000 rubles inclusive

Over 0.1 to 0.3 percent inclusive

Over 500,000 rubles

Over 0.3 to 2.0 percent inclusive

It is allowed to establish differentiated tax rates depending on:

1) the cadastral value of the taxable object (the total inventory value of the taxable objects, multiplied by the deflator coefficient (taking into account the taxpayer’s share in the common ownership of each of such objects);

2) type of taxable object;

3) location of the taxable object;

4) types of territorial zones within the boundaries of which the taxable object is located.

The following are entitled to tax benefits:

1) Heroes Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

2) disabled people of disability groups I and II;

3) disabled since childhood;

4) participants in the Civil War and the Great Patriotic War, other military operations to protect the USSR from among military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans, as well as combat veterans;

5) civilian personnel of the Soviet Army, Navy, internal affairs bodies and state security who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which is counted towards these persons’ length of service for the purpose of granting a pension for preferential terms established for military personnel of active army units;

6) persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 “On social protection citizens exposed to radiation as a result of a disaster in Chernobyl nuclear power plant", in accordance with the Federal Law of November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and the Federal Law dated January 10, 2002 N 2-FZ “On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site”;

7) military personnel, as well as citizens dismissed from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staffing events, having a total duration of military service of 20 years or more;

8) persons who took direct part in special risk units in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities;

9) family members of military personnel who have lost their breadwinner;

10) pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong allowance;

11) citizens discharged from military service or called up for military training who performed international duty in Afghanistan and other countries where hostilities took place;

12) individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;

13) parents and spouses of military personnel and government employees who died in the line of duty;

14) individuals carrying out professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public - for the period of such use;

15) individuals - in relation to economic buildings or structures, the area of ​​each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture or individual housing construction.

A tax benefit is provided in the amount of the amount of tax payable by the taxpayer in relation to an object of taxation that is owned by the taxpayer and is not used by the taxpayer in business activities. When determining the amount of tax payable by a taxpayer, a tax benefit is provided in respect of one taxable item of each type at the taxpayer's choice, regardless of the number of grounds for applying tax benefits.

Tax benefits are provided for the following types of taxable items:

1) apartment or room;

2) residential building;

3) the premises or structure specified in subparagraph 14 of paragraph 1 of this article;

4) economic building or the structure specified in subparagraph 15 of paragraph 1 of this article;

5) garage or parking space.

A person entitled to a tax benefit submits an application for the benefit and documents confirming the taxpayer's right to a tax benefit to the tax authority of his choice.

The tax amount is calculated tax authorities at the end of the tax period, separately for each object of taxation as a percentage share of the tax base corresponding to the tax rate. In respect of property inherited by an individual, the tax is calculated from the date of opening of the inheritance.

The amount of tax for the first four tax periods from the beginning of application of the procedure for determining the tax base based on the cadastral value of the taxable object is calculated according to the formula and coefficients specified in clauses 8.9 of Article 408 of the Tax Code of the Russian Federation.

The tax must be paid by taxpayers no later than October 1 of the year following the expired tax period. The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer by the tax authority.

The new mechanism for calculating property tax for individuals will limit its annual growth to 10%. We tell you how and how much you will have to pay for apartments, dachas, land and garages

In early August, Russian President Vladimir Putin signed a law that changed the procedure for calculating property taxes for individuals. The document establishes a ban on increasing the amount of property tax, which is calculated based on the cadastral value, by more than 10% per year - from a coefficient of 0.2 to 1. The law is effective from January 1, 2019, but regions can switch to new rules as early as 2018 .

In Russia new order taxation of property based on cadastral value came into force on January 1, 2015. Previously, the tax was calculated based on inventory value. Payments according to the new rules began in some regions of Russia in 2016 (for the 2015 tax period). Initially, the law provided for a five-year transition period, during which the tax increase was supposed to increase by 20% per year. It was supposed to reach the full amount of taxation of property of individuals from 2020.

The new law will reduce tax costs for Russians. We will tell you how the calculation procedure will change, what benefits apply to property tax and other innovations of the new law.

What do you need to pay tax for?

In Russia, property tax is paid by all individuals and legal entities who own any of the objects capital construction(apartments, houses, dachas, garages and parking spaces, structures, premises and land), including unfinished construction projects. For temporary buildings such as sheds, gazebos, toilets on summer cottages and other small objects, no tax is required.

How will the reduction factor work?

Today, property tax, depending on the cadastral value, is valid in 49 regions of Russia. The rest still apply the old taxation system depending on the inventory value of the property. Taxation was introduced in stages: the first 28 experimental regions (including the capital and the Moscow region) joined the new taxation system in 2015 (they paid tax for the first time in 2016). On this moment in these regions the increasing coefficient reached 0.6. In another 21 regions, the tax started in 2016 - there the increasing coefficient increased to 0.4. Last year, another 15 subjects began to pay property tax depending on the cadastral value.

According to the new rules, in subjects that have reached the fourth tax period (with a coefficient of 0.8), the formula and reducing coefficients will no longer apply. The increase in the coefficient will be no more than 10%, where the decreaser will reach 0.6. That is, not all regions will feel restrictions on the growth of the tax burden, but only the first 28 experimental ones starting in 2018. In other regions, the annual tax increase will continue at 20% until the coefficient reaches 0.6.

Previously, the editors described in detail the property and tax rates depending on the value and purpose of the property. You can also use a calculator to calculate it yourself.

Garages will be equalized in taxes

The law equalizes tax rates for garages and parking spaces. Previously, owners of parking spaces located in office and shopping centers paid 2% of the cadastral value and benefits did not apply to them. Now, owners of garages in such buildings will pay the same rates as others (from 0.1% to 0.3%), and preferential categories of citizens will receive tax deductions. At the same time, the new rules should apply to the 2017 tax period, which is paid until December 1, 2018.

Challenge the cadastral value

The new amendments make it possible to challenge the results of the cadastral value if errors were made in its calculation. Now it will be possible to pay tax at the disputed value not for the current tax period, but from the moment the error in the assessment (the last cadastral assessment) appeared. The document prohibits retroactive recalculation of the tax amount when a new cadastral valuation was applied to an already current one. tax period except if the tax is reduced as a result of such assessment.

When do you need to pay tax?

Installed in Russia uniform order payment of property taxes. First notifications from tax inspectorates Russians will receive it this fall. The tax must be paid before December 1, 2018. In case of delay, penalties are provided, which amount to 1/300 of the current refinancing rate of the Bank of Russia for each day of delay. The Federal Tax Service may restrict travel abroad if the tax debt exceeds 30 thousand rubles, and also collect the debt from wages or from a bank card.

By the way, tax authorities are no longer required to send notifications, so we recommend that you find out the tax amount yourself on the Federal Tax Service website.

What benefits are provided?

The law preserves all old benefits, such as tax deduction per room - 10 sq. m, apartments - 20 sq. m, private house - 50 sq. m (one object of each category). The deduction will now apply to parts of the property (rooms, apartments, houses). The document also establishes new benefits for disabled children, all old benefit categories are retained.

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