Yes this is true. The tax amount for an apartment will always be lower than the tax amount for apartments of the same area.

For apartments, the tax rate depends on the cadastral value. For the cadastral value of an apartment up to 10 million rubles, the tax rate is 0.1 percent, for a cost from 10 to 20 million rubles - 0.15 percent, from 20 to 50 million rubles - 0.2 percent, from 50 to 300 million rubles - 0 .3 percent. Also applied to apartments tax deduction: 20 square meters of apartment are not subject to tax, the remaining area is taxed at the specified rate.

Apartments are classified by law as non-residential premises, and the tax rate ranges from 0.5 to 2 percent.

When calculating the tax on apartments, tax deductions are not applied, federal tax incentives do not apply, while a Moscow incentive is provided for owners of apartments located in a building included in the register of apartments, approved by Decree of the Moscow Government of October 26, 2016 No. 706-PP (tax rate according to the first 150 sq. m of area is reduced to 0.5 percent of the cadastral value of the apartments).

Owners of apartments and other real estate, including apartments, must annually pay property tax for individuals.

Property tax for individuals in Moscow is regulated by Chapter. 32 Tax Code of the Russian Federation, as well as by the Law of the city of Moscow dated November 19, 2014 No. 51 “On the property tax of individuals.”

For apartments, the tax rate depends on the cadastral value. For the cadastral value of an apartment up to 10 million rubles, the tax rate is 0.1 percent, for a cost from 10 to 20 million rubles - 0.15 percent, from 20 to 50 million rubles - 0.2 percent, from 50 to 300 million rubles - 0 .3 percent.

Do not forget about the tax deduction, which stipulates that 20 sq.m. are not subject to tax if you own an apartment. One tax deduction is provided for each property; it does not depend on the number of owners and whether the owners belong to a preferential category. The cadastral value of the property in the tax notice that you receive by mail with a tax receipt will already be reduced by cadastral value tax deduction. For example: in an apartment of 50 square meters. m are taxed only 30 sq. meters.

For non-residential premises - apartments in Moscow, the following rates are established:

• 1.4 percent for the tax for 2017 (payable in 2018) or 1.5 percent for the tax for 2018 and subsequent years (payable in 2019 and beyond) - if the non-residential premises are located in a shopping or office center , which is included in the list determined in accordance with clause 7 of Art. 378.2 of the Tax Code of the Russian Federation. You can check whether the shopping or office center where your premises are located is included in the list of objects real estate, in respect of which the tax base is determined as their cadastral value, on the Department’s website economic policy and development of the city of Moscow;
• 2 percent - if the cadastral value of the property is more than 300 million rubles;
• 0.5 percent for all other cases.

If you bought or sold real estate during the year, the tax will only be calculated for the number of months during which you owned or owned the property.

For property located in common shared ownership several owners, the tax is paid by each owner in proportion to their share in this property.

In Moscow there is an approved list of beneficiaries who are exempt from paying taxes on apartments (but not on apartments). For example, pensioners, disabled people of I and II disability groups and military personnel do not pay tax.

Also in Moscow there is a benefit for owners of apartments located in office and retail buildings (the list of such objects was approved by Moscow Government Decree No. 700-PP dated November 28, 2014).

The benefit is provided in respect of one apartment owned by an individual who simultaneously meets the following conditions:

1) the apartments are located in a building included in the register of apartments, approved by Decree of the Moscow Government of October 26, 2016 No. 706-PP;

2) the area of ​​the apartment does not exceed 300 square meters. meters;

3) cadastral value of 1 sq. m of apartments is at least 100 thousand rubles;

4) the apartments are not the location of the organization;

5) the apartments are not used by the taxpayer in entrepreneurial activity.

If your apartment meets all the listed criteria, then the tax rate for the first 150 sq. m. m of area is reduced from 1.4 (1.5) to 0.5 percent of the cadastral value of the apartments (by providing a discount to the calculated tax amount).

Personal property tax is a tax paid by owners of apartments and other real estate

The tax paid in the city of Moscow goes to the city budget and, along with the receipts of other taxes, ensures the fulfillment of the city’s obligations in the area social support citizens, improvements living conditions, ensuring quality healthcare, education, implementing urban development activities, etc.

In the city of Moscow, this tax is regulated by the Tax Code of the Russian Federation and the Law of the City of Moscow “On Tax on Property of Individuals”.

residential building;

garage or parking space;

TAX RATES IN MOSCOW

	Tax rate
up to 10 million rubles
from 10 to 20 million rubles.
from 20 to 50 million rubles.
from 50 to 300 million rubles.

For garages and parking spaces – 0.1%.

For unfinished private residential buildings – 0,3%.

1.2% for tax for 2015 (payable in 2016);

1.3% for tax for 2016 (payable in 2017);

1.4% for tax for 2017 (payable in 2018);

1.5% tax for 2018 and subsequent years (payable in 2019 and beyond).

For any real estate with a cadastral value of more than 300 million rubles. – 2%.

For other non-residential real estate (for example, a warehouse, industrial building) - 0.5%.

TAX DEDUCTION

The tax deduction provides that the following are not subject to tax:

50 sq.m. if you own a residential building;

20 sq.m. if you own an apartment;

10 sq.m. if you own the room.

One tax deduction is provided for each property; it does not depend on the number of owners and whether the owners belong to a preferential category.

The cadastral value of the property in the tax notice, which you will receive by mail with a tax receipt, will already be reduced by the cadastral value of the tax deduction.

Example: in an apartment of 60 square meters. m are taxed only 40 sq. m.

For more information about the tax deduction, see Section 7 of the Frequently Asked Questions.

TAX CALCULATION FORMULA

TAX AMOUNT FOR 2015 = (KSr * S - N2014) * K + N2014

KSR = cadastral item taking into account tax deduction = cadastral item - (cadastral item/object area) * amount of deduction;

C - tax rate;

K - reduction coefficient (when calculating tax for 2015, the coefficient is 0.2).

N2014 - the amount of tax for 2014 (determined according to the tax calculation rules in force until 2015);

If you bought or sold real estate during the year, the tax will only be calculated for the number of months during which you owned or owned the property.

For more information about the specifics of tax calculation, see section 5 of the Frequently Asked Questions.

WHEN DO YOU HAVE TO PAY TAX?

When is it necessary to pay personal property tax (NIPL)?

THE TAX IS PAYED ONCE A YEAR.

TAX AUTHORITIES SEND NOTICE FOR PAYMENT OF TAX FOR THE CURRENT YEAR BEFORE NOVEMBER 1 OF THE NEXT YEAR. TAX FOR THE CURRENT YEAR MUST BE PAID BY DECEMBER 1 OF THE NEXT YEAR.

Example: a notice to pay taxes for 2015 will be sent to you by November 1, 2016. Tax for 2015 must be paid by December 1, 2016.

For more information about tax payment deadlines and options, see Section 8 of the Frequently Asked Questions.

PROPERTY TAX BENEFITS FOR INDIVIDUALS

FEDERAL BENEFITS

You are entitled to a benefit if you belong to one of the following categories of citizens and can confirm this with one of the specified documents (supporting documents are highlighted in bold and listed next to the name of each benefit category):

pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the age of 60 and 55 years (men and women, respectively), who, in accordance with the legislation Russian Federation monthly lifelong maintenance is paid – pensioner's ID;

disabled people of I and II disability groups – disability certificate;

disabled since childhood - disability certificate;

participants in the civil war, 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;

Heroes Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees, – book of the Hero of the Soviet Union or the Russian Federation, order book;

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, – certificate of participation in the Great Patriotic War or certificate of entitlement to benefits;

persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 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 No. 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 No. 2-FZ “On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site” - a special certificate for a disabled person and a certificate for a participant in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, a special certificate issued by executive authorities of the constituent entities of the Russian Federation, as well as a certificate uniform sample, issued in the manner determined by the Government of the Russian Federation;

military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staffing measures, with a total duration of military service of 20 years or more - a certificate of a military unit or a certificate issued by the district military commissariat, military unit, military educational institution vocational education, an enterprise, institution or organization of the former Ministry of Defense of the USSR, the State Security Committee of the USSR, the Ministry of Internal Affairs of the USSR and the corresponding federal authorities executive power of the Russian Federation;

persons who were directly involved as part of special risk units in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities; – a certificate issued by the Committee of Veterans of Special Risk Units of the Russian Federation on the basis of the conclusion of a medical and social expert commission;

family members of military personnel who have lost their breadwinner, recognized as such in accordance with the Federal Law of May 27, 1998 N 76-FZ “On the Status of Military Personnel” - a pension certificate stamped with the stamp “widow (widower, mother, father) of a deceased soldier” or has a corresponding entry certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If these family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman;

citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities took place - a certificate of entitlement to benefits and certificates issued by the district military commissariat, military unit, military educational institution, an enterprise, institution or organization of the USSR Ministry of Internal Affairs or the relevant bodies of the Russian Federation;

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 - a certificate of the established form and a certificate of a participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant in 1986-1987 with a stamp (overprint) “flight personnel participating in nuclear tests”;

parents and spouses of military personnel and civil servants who died in the line of duty - a certificate of death of a military serviceman or civil servant issued by the relevant government bodies;

individuals carrying out professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public - for the period such use - a certificate issued by the relevant authority giving permission to use structures, premises or buildings for the above purposes.

Beneficiaries are exempt from paying tax:

one apartment or room;

one residential building;

one garage or parking space.

Tax must be paid for the second (third, etc.) apartment, house, garage, etc., owned by the beneficiary.

Example: a pensioner who owns a summer house, a garage and two apartments must pay tax on only one of the apartments.

At the same time, all citizens have the right not to pay tax on one economic building for summer cottage with an area of ​​no more than 50 sq. m (for example, for a barn).

ADDITIONAL MOSCOW BENEFITS

In addition to federal benefits, the following benefits have been established in the city of Moscow:

1. Benefit for owners of garages and parking spaces located in office and retail facilities (the list of such facilities was approved by Decree of the Moscow Government dated November 28, 2014 No. 700-PP).

You can find out whether the building in which your garage or parking space is located is included in the approved list of retail and office facilities using a special service.

More details about the benefit:

The benefit is provided for one garage or parking space owned by an individual with an area of ​​no more than 25 square meters:

for categories of citizens specified in the section “Federal benefits” - in the form of a complete exemption from paying tax (if they 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);

2. Benefit for owners of apartments located in a building included in the register of apartments, approved by Decree of the Moscow Government dated October 26, 2016 No. 706-PP.

For more information about this benefit, see the section “Register of apartments for the purposes of providing benefits.”

PLEASE NOTE THAT TAX BENEFITS DO NOT APPLY FOR:

real estate used in business activities;

real estate worth more than 300 million rubles.

If you already contacted to the tax authorities with an application for a benefit (for example, after you have retired), then you do not need to do this again - the documents you previously provided will continue to be taken into account.

If you have not submitted before such a statement and you are entitled to a benefit, then to be exempt from paying tax you need to contact any tax office with the application and submit documents confirming that you are entitled to the benefit.

Register of apartments for the purpose of providing benefits

Benefits for apartments in retail and office buildings in Moscow

In addition to federal tax benefits, the city of Moscow has a benefit for owners of apartments located in office and retail facilities (the list of such facilities was approved by Decree of the Moscow Government dated November 28, 2014 No. 700-PP).

The benefit is provided in respect of one apartment owned by an individual who simultaneously meets the following conditions:

1) the apartments are located in a building included in the register of apartments, approved by Decree of the Moscow Government dated October 26, 2016 No. 706-PP;

2) the area of ​​the apartment does not exceed 300 square meters;

3) cadastral value of one square meter apartments is at least 100,000 rubles;

4) the apartments are not the location of the organization;

5) the apartments are not used by the taxpayer in business activities.

The procedure for creating a register of apartments was approved by Decree of the Moscow Government dated October 26, 2016 No. 705-PP.

If your apartment meets all the listed criteria, then the tax rate for the first 150 sq. m. m of area is reduced from 1.2% to 0.5% of the cadastral value of the apartments (by providing a discount to the calculated tax amount).

The benefit is valid from the tax year 2015 (payable in 2016) onwards.

DRAW YOUR ATTENTION TO!

The benefit is not provided for any premises in a building included in the approved register of apartments, but only for those premises that simultaneously satisfy all of the above criteria!

If you want to learn more about this benefit, read parts 4-8 of Article 1.1 of Moscow City Law No. 51 dated November 19, 2014 “On the property tax of individuals.”

FREQUENTLY ASKED QUESTIONS ABOUT PROPERTY TAXES FOR INDIVIDUALS

1. General issues
2. Questions regarding taxpayers
3. Tax calculation questions
4. Questions about tax benefits
5. Questions about tax deductions
6. Questions about the reduction factor
7. Procedure and deadlines for tax payment
8. Questions about tax rates

General questions on personal property tax

WHAT CHANGES IN THE TAX CALCULATION RULES?

The key change is the transition to calculating tax based on the cadastral value of real estate. Wherein:

tax rates have been significantly reduced (for most real estate by 3–7 times);

mandatory tax deductions have been introduced that reduce the cadastral value of real estate on which tax is paid;

In order to limit the abuse of benefits, the procedure for their provision has changed: now the benefit applies to only one object of each type - for example, one apartment, one house, one garage, etc. As a result, the practice when unscrupulous citizens, in order not to pay tax, registered as beneficiaries a large number of real estate objects. Also, benefits do not apply to real estate worth more than RUB 300 million. and for real estate that is used in business activities.

WHEN DO THE NEW TAX CALCULATION RULES COME INTO FORCE?

IS IT TRUE THAT THE AMOUNT OF TAX WILL INCREASE SIGNIFICANTLY?

For some owners, the tax may actually increase, while for others it may decrease.

WHAT PROPERTIES DO I HAVE TO PAY TAX ON?

The new rules for calculating tax came into force on January 1, 2015, but you will need to pay the tax calculated according to the new rules for the first time only in the fall of 2016.

You must pay tax if you own:

residential building;

residential premises (apartment, room);

garage or parking space;

an object of unfinished construction (for example, an unfinished house);

other buildings, structures, structures, premises (for example, apartments, warehouse, office, store, car service).

If you own a share in real estate, you must pay tax only on your share.

Example: if the tax on an apartment is 2,000 rubles, and you only own half of this apartment, then you need to pay a tax of 1,000 rubles.

WHAT REGULATIONS (LAWS, ETC.) GOVERN THE TAX?

Property tax for individuals in Moscow is regulated by:

Chapter 32 of the Tax Code of the Russian Federation;

Questions regarding property tax payers of individuals

WHO SHOULD PAY THE TAX?

You must pay tax if you own:

residential building;

residential premises (apartment, room);

garage or parking space;

an object of unfinished construction (for example, an unfinished house);

other buildings, structures, structures, premises (for example, apartments, warehouse, office, store, car service).

If you own a share in real estate, you must pay tax only on your share.

Example: if the tax on an apartment is 2,000 rubles, and you only own half of this apartment, then you need to pay a tax of 1,000 rubles.

SHOULD A MINOR CHILD WHO IS THE OWNER OF AN APARTMENT OR A SHARE IN AN APARTMENT HAVE TO PAY TAX?

The tax must be paid by the child's parents, as his legal representatives. In their absence - adoptive parents, guardians or trustees.

DO I HAVE TO PAY TAX ON THE APARTMENT I RENT OR ON THE APARTMENT WHICH IS PROVIDED TO ME UNDER A SOCIAL TENANCY AGREEMENT?

No, they shouldn’t, only property owners pay tax.

Questions about cadastral value and cadastral registration data

What affects the amount of personal property tax (NIPL)?

WHAT IS CADASTRAL VALUE?

Cadastral value is the value of real estate determined by the state, close to the market value. Depends on the location of the property (county, district), the year it was built, the material of the walls, its area, the distance to the nearest metro station, the distance to recreational areas (forest, park, etc.), the fact that the property was declared unsafe, prices real deals with real estate and some other parameters.

WHERE TO FIND OUT THE CADASTRAL VALUE?

You can find out the cadastral value of your property using the Internet service " reference Information for real estate objects online”, which is available on the official website of Rosreestr. You can also contact directly Rosreestr or the Provision Centers public services city ​​of Moscow "My documents".

HOW IS THE CADASTRAL VALUE OF MY REAL PROPERTY DETERMINED?

The cadastral value is determined by the mass valuation method based on information contained in a single database for all real estate objects - the State Real Estate Cadastre. When using the mass valuation method, characteristics are identified on which the price of real estate on the market depends. Using information about these characteristics and prices of real real estate transactions, an assessment model is built, which is used to determine the cadastral value of each property. Since the cadastral value is determined by the mass valuation method, it does not take into account individual characteristics specific apartment, which may affect its market value. That is, for example, the cadastral value of an apartment depends on whether it is brick or panel house it is located, but does not depend on the presence or absence of repairs, furniture and appliances, or on where the windows of the apartment face. As a result, the cadastral value of a particular object may differ from its real value. market price– to compensate for this imperfection of mass assessment, the state has introduced a special tax deduction (For more information about the tax deduction, see section 7 “Frequently Asked Questions”). To carry out the state cadastral valuation, they involve independent appraisers. The results of determining the cadastral value are approved by the Moscow Government and entered into State cadastre real estate.

WHY HAS THE CADASTRE VALUE OF MY REAL PROPERTY INCREASED?

The cadastral value could have increased as a result of revaluation: the cadastral value in Moscow is approved by the Moscow Government and is regularly (starting from 2015 once every two years) revised in order to fully comply with changes in prices on the real estate market and take into account the construction of new houses and other real estate objects.

WHAT INFORMATION ABOUT MY REAL PROPERTY WAS USED IN DETERMINING THE CADASTRAL VALUE OF MY REAL PROPERTY?

The cadastral value is determined based on information about the location of the property (county, district), the year of its construction, the material of the walls, its area, the distance to the nearest metro station, the distance to recreational areas (forest, park, etc.), the fact of recognition of the property emergency, prices of real estate transactions and some other information.

I BELIEVE THAT THE CADASTRAL VALUE OF MY REAL PROPERTY IS DETERMINED INCORRECTLY

If you have information that was used to determine the cadastral value of your property and believe that an error was made in determining it (and you have materials confirming your position), then you can contact the Moscow City Property Department.

THE CADASTRAL VALUE INDICATED IN THE NOTIFICATION DOES NOT CORRESPOND TO THE DATA OF THE CADASTRAL PASSPORT (OTHER DOCUMENT CONTAINING CADASTRAL RECORDING INFORMATION)

The cadastral value of real estate is regularly reviewed (since 2015, once every two years) in order to fully comply with changes in prices in the real estate market and take into account the construction of new houses and other real estate. Thus, the data on the cadastral value in your cadastral passport may not coincide with the current data on the cadastral value contained in the State Real Estate Cadastre.

WHAT IS A CADASTRAL NUMBER?

Cadastral number of a real estate object is a unique number of a real estate object assigned to it when entering information about real estate into single base of all real estate - State Real Estate Cadastre.

WHERE TO FIND OUT THE CADASTRE NUMBER?

You can find out the cadastral number of your property using the Internet service “Reference information on real estate objects online,” which is available on the official website of Rosreestr rosreestr.ru. You can also contact directly Rosreestr or the Centers for the provision of public services of the city of Moscow “My Documents”.

Questions about inventory value

WHAT IS INVENTORY VALUE?

Inventory cost is the cost of materials, work and services spent on the construction of real estate, taking into account depreciation of real estate and changes in prices for Construction Materials, works and services.

WHERE TO FIND OUT THE INVENTORY VALUE?

You can find out the inventory value of your property by contacting the State Budgetary Institution MosgorBTI or the Centers for the provision of public services of the city of Moscow “My Documents”.

Questions regarding the calculation of property tax for individuals

WHY HAS THE TAX ON REAL ESTATE PROPERTY OF WHICH I AM THE OWNER INCREASED?

The tax on your property could increase as a result of:

1. transition to property taxation based on cadastral value (if the cadastral value of your property is higher than the inventory value);
2. application of higher tax rate in relation to your property;
3. restrictions on the benefits (for example, previously the benefit was valid for all real estate objects in your property, but now only for one object of each type - for example, one apartment, one dacha, one garage, etc.);
4. combination of the factors listed above.

DOES THE AMOUNT OF TAX DEPEND ON THE NUMBER OF REGISTERED PEOPLE IN THE APARTMENT?

No, the tax is paid by the owner of the apartment, regardless of the number of citizens registered in it.

HOW DO I CALCULATE THE TAX IF I BECAME (OR CEASED BEING) THE OWNER OF A REAL PROPERTY DURING THE YEAR (FOR EXAMPLE, I BOUGHT OR SOLD)?

The tax is paid in proportion to the quantity full months during which your property was owned.

In this case, when calculating the tax for the seller, the month in which the object was sold is taken into account if the sale occurred after the 15th day of the month. And for the buyer, the month of purchase is taken into account if the object was purchased before the 15th day of the month (including the 15th day).

HOW IS THE TAX ON NON-RESIDENTIAL PREMISES (E.G. APARTMENTS) CALCULATED?

For non-residential premises (for example, apartments, warehouses) the following rates are established:

2% if the non-residential premises are located in a shopping or office center, which is included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation. You can check whether the shopping or office center in which your premises are located is included in the list of real estate objects for which the tax base is determined as their cadastral value on the website of the Department of Economic Policy and Development of the City of Moscow;

2% if the cadastral value of the property is more than 300 million rubles;

0.5% for all other cases.

HOW TO CALCULATE TAX IF THE REAL PROPERTY IS IN COMMON SHARE PROPERTY / COMMON JOINT OWNERSHIP?

For property that is in common shared ownership of several owners, the tax is paid by each of the owners in proportion to their share in this property.

If you and your spouse have an apartment in joint ownership, each of you will pay half of the tax calculated for your apartment as a whole.

HOW TO CALCULATE TAX ON REAL PROPERTY OBJECTS RECEIVED BY INHERITANCE?

The obligation to pay tax arises for heirs from the moment of death of the testator or from the date of entry into legal force of a court decision declaring the testator deceased.

If the death of the testator occurred before the 15th day of the month (inclusive), this month is taken into account to calculate the tax payable by the heir/heiress. If the death of the testator occurred after the 15th day of the month, this month is not taken into account for calculating the tax amount.

I AM AN INDIVIDUAL ENTREPRENEUR USING THE SIMPLIFIED TAX SYSTEM OR PATENT TAX SYSTEM. WHY DID I RECEIVE A TAX?

Individual entrepreneurs using a simplified taxation system or a patent taxation system are exempt from paying tax on objects used in business activities, with the exception of retail and office real estate included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation. You can check whether the shopping or office center in which your premises are located is included in the list of real estate objects for which the tax base is determined as their cadastral value on the website of the Department of Economic Policy and Development of the City of Moscow.

In addition, individual entrepreneurs using a simplified taxation system or a patent system are not exempt from paying property tax for individuals in relation to property used for personal purposes (for example, the apartment in which they live).

Questions about personal property tax benefits

DOES A TAX BENEFIT INVOLVE COMPLETE OR PARTIAL TAX RELEASE?

Tax benefit - exemption from paying tax on:

one apartment or room;

alone residential building;

alone garage or parking space.

In addition, individuals who carry out professional creative activities are exempt from paying tax - in relation to one specially equipped premises (structure) used exclusively as a creative workshop, atelier, studio, as well as one residential premises used to organize a non-governmental organization open to the public. museum, gallery, library - for the period of such use.

Also, all individuals (regardless of whether they belong to a preferential category) are exempt from paying tax in relation to one economic building or structure with an area of ​​no more than 50 square meters. m and which is located on plot of land provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction.

AM I ELIGIBLE FOR TAX BENEFIT? WHAT DOCUMENTS DO I NEED TO PROVIDE TO RECEIVE THE BENEFITS?

You are entitled to a benefit if you belong to one of the following categories of citizens and can confirm this with one of the specified documents (supporting documents are highlighted bold in font and are indicated next to the name of each benefit category):

1) 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 - pensioner's ID;

2) disabled people of I and II disability groups - disability certificate;

3) disabled people since childhood - disability certificate;

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

5) Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees - book of the Hero of the Soviet Union or the Russian Federation, order book;

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

7) persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 “On the social protection of citizens exposed to radiation as a result of the Chernobyl nuclear power plant disaster”, in accordance with the Federal Law of November 26, 1998 of the year 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 Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" - a special certificate of a disabled person and a certificate of a participant in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, a special certificate issued by executive authorities of the constituent entities of the Russian Federation, as well as a uniform certificate issued in the manner determined by the Government Russian Federation;

8) military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing events, having a total duration of military service of 20 years or more - a certificate of a military unit or a certificate issued by the district military commissariat, military unit, military educational institution of professional education, enterprise, institution or organization of the former Ministry of Defense of the USSR, State Security Committee of the USSR, Ministry of Internal Affairs of the USSR and the relevant federal executive authorities of the Russian Federation;

9) persons who took direct part in special risk units in testing nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities - a certificate issued by the Committee of Veterans of Special Risk Units of the Russian Federation on the basis of the conclusion of a medical and social expert commission;

10) family members of military personnel who have lost their breadwinner - a pension certificate, which is stamped “widow (widower, mother, father) of a deceased soldier” or has a corresponding entry certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If these family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman;

11) citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities took place - a certificate of entitlement to benefits and certificates issued by the district military commissariat, military unit, military educational institution, enterprise , an institution or organization of the USSR Ministry of Internal Affairs or relevant bodies of the Russian Federation;

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 - a certificate of the established form and a certificate of a participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant in 1986 - 1987 with a stamp (overprint) “flight-lifting personnel participating in nuclear tests”;

13) parents and spouses of military personnel and civil servants who died in the line of duty - certificates of death of a military serviceman or civil servant issued by the relevant government bodies;

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 - a certificate issued by the relevant authority giving permission to use structures, premises or buildings for the above purposes.

I AM A PREFERRED CATEGORY OF CITIZENS. WHY DID I RECEIVE A TAX?

The benefit is valid for one object of each type. A citizen who belongs to the preferential category of citizens is exempt from paying tax in relation to one apartment, one dacha and one garage. But he is obliged to pay tax on the second apartment he owns (second dacha, second garage).

In addition, the benefit is not provided if:

the property is used for business activities;

the property has a cadastral value of more than 300 million rubles;

the object is located in a large shopping or office center included in the list of real estate objects for which the tax base is determined as their cadastral value.

You can check whether the shopping or office center in which your premises are located is included in the list of real estate objects for which the tax base is determined as their cadastral value on the website of the Department of Economic Policy and Development of the City of Moscow.

Also, you may not have submitted an application for the benefit to the tax authorities.

HOW TO OBTAIN TAX BENEFITS?

For getting tax benefit You need to contact any tax office with an application for a benefit and documents confirming your right to a benefit. In addition, you can submit an application to in electronic format via the Internet service " Personal Area taxpayer" on the website of the Federal Tax Service of Russia (registration required).

IF THERE ARE SEVERAL OWNERS, WILL THE BENEFITS GRANTED TO ONE OF THEM APPLY TO THE WHOLE PROPERTY? MY WIFE (HUSBAND) AND I HAVE AN APARTMENT IN SHARE (JOINT) OWNERSHIP, AND ONLY ONE OF US HAS THE RIGHT TO THE BENEFITS - WILL I HAVE TO PAY A TAX?

If you and your wife/husband have an apartment in joint ownership, and only you have the right to the benefit, your wife / husband will have to pay tax in proportion to her / his share in the property.

DO I NEED TO RE-SUBMIT DOCUMENTS CONFIRMING THE RIGHT TO A TAX BENEFIT IF THEY HAVE ALREADY BEEN SUBMITTED TO THE TAX AUTHORITY?

No, if you have previously been granted a tax benefit, then re-submit the documents to tax authority no need.

IN WHAT TIME TERM IS IT NECESSARY TO PROVIDE NOTICE TO THE TAX AUTHORITY ABOUT THE SELECTED OBJECTS OF TAXATION FOR WHICH TAX BENEFITS WILL BE PROVIDED?

Unless you notify the tax authorities, the tax benefit will be available for one property of each type with the highest assessed tax amount (i.e. the largest and/or most expensive property).

Notification of the selected taxable objects must be sent to the tax authorities only if you want to change the property to which the benefit applies.

Notification of the selected taxable objects must be sent to the tax authorities if you want to independently select a property for which the benefit applies.

The notification must be sent to the tax authorities before November 1 of the year in which you want to receive a benefit in relation to this object. For example, if you want the 2015 tax benefit to apply to a specific two-unit apartment in your property, then the notification must be sent before November 1, 2015.

However, unless you notify the tax authorities, the tax benefit will be provided for one property of each type with the maximum calculated tax amount (that is, for the largest and/or most expensive property).

ARE TAX BENEFIT PROVIDED FOR NON-RESIDENTIAL PREMISES (FOR EXAMPLE, APARTMENTS)?

The benefit is provided only for the following non-residential premises:

1. Garage, parking space.
2. A specially equipped room, structure used exclusively as a creative workshop, atelier, studio, as well as residential premises used to organize a non-state museum, gallery, library open to the public - for the period of such use.
3. A utility building or structure with an area of ​​no more than 50 square meters. m and which is located on a plot of land provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction.

The benefit does not apply to other non-residential properties (including apartments).

WILL THE AMOUNT OF TAX BE RECALCULATED IF I AM IN A PREFERENTIAL CATEGORY BUT I HAVE NOT NOTIFIED THE TAX AUTHORITIES ABOUT THIS?

Yes, after submitting documents confirming your right to a tax benefit, the tax amount can be recalculated, but no more than 3 years and not earlier than the date the right to a tax benefit arises. For example, if you became a pensioner in 2010, but sent supporting documents to the tax authorities in 2015, your taxes for 2014, 2013 and 2012 will be recalculated.

Questions about tax deductions for calculating property tax for individuals

Tax deduction when paying property tax for individuals (NIFL)

HOW IS THE AREA OF DEDUCTION DETERMINED IN THE NOTICE FOR PAYMENT OF TAX?

The deductible area is established depending on the type of property:

10 sq. m for a room;

20 sq. m for an apartment;

50 sq. m for home.

HOW IS THE CADASTRAL VALUE OF A DEDUCTION DETERMINED?

The cadastral value of the deduction is calculated as the deductible area (10 sq. m for a room / 20 sq. m for an apartment / 50 sq. m for a house), multiplied by the cadastral value of 1 sq. m. m of real estate.

Cadastral value of 1 sq. m is determined by dividing the total cadastral value of the property by its area. For information on where to find out the cadastral value, see section 3 of the Frequently Asked Questions.

HOW IS THE TAX DEDUCTION CALCULATED IF THE REAL PROPERTY IS IN COMMON SHARE PROPERTY / COMMON JOINT OWNERSHIP?

The tax deduction applies to the property as a whole, regardless of the number of owners. That is, the tax deduction will be the same for an apartment with three owners and for an apartment with one owner.

IS A TAX DEDUCTION PROVIDED FOR NON-RESIDENTIAL PREMISES (FOR EXAMPLE, APARTMENTS)?

No, tax deductions are not available for non-residential premises, including apartments.

Questions about the reduction factor for calculating property tax for individuals

WHAT IS A REDUCTION FACTOR?

This is a coefficient that reduces the amount of calculated property tax for individuals. In order to ensure a smooth transition to the payment of tax calculated according to the new rules, the state has introduced a transitional reduction factor that reduces the amount of tax. As a result of applying this coefficient when calculating taxes for 2015–2018, you will pay the full amount of tax on your property only in 2020.

HOW WILL THE REDUCTION FACTOR VALUES CHANGE?

The value of the reduction factor depends on the year for which the tax is calculated. The following reduction coefficient values ​​are set:

Reduction factor

tax is not applied to the amount

Procedure and deadlines for paying property tax for individuals

WHEN WILL I RECEIVE NOTICE TO PAY INDIVIDUALS PROPERTY TAX?

Tax notices are sent by tax authorities before November 1 of the year following the year of tax calculation (that is, notices for tax payment for 2015 will be sent to you before November 1, 2016). If you are registered in the Internet service “Taxpayer Personal Account” on the website of the Federal Tax Service of Russia, a tax notice with a receipt will be sent to you electronically. If you are not registered for this service, a tax notice with a receipt will be sent to you by mail.

WHEN DO YOU HAVE TO PAY TAX?

WHAT SHOULD I DO IF I DIDN’T RECEIVE A TAX PAYMENT NOTICE AND I OWNED THE PROPERTY LAST YEAR?

If you owned a property last year and did not receive a tax notice this year, you need to report the property you own or have owned to the tax authorities.

DO I HAVE TO CALCULATE THE TAX AND SUBMIT A TAX RETURN MYSELF?

No, the tax authorities calculate the tax amount and send you a tax notice with a receipt for the tax payment.

IS IT POSSIBLE TO PAY TAX ONLINE? HOW CAN I DO IT?

Yes you can. To do this you need to use:

Internet service “Payment of taxes for individuals” on the website of the Federal Tax Service of Russia nalog.ru

Internet service “Taxpayer Personal Account” (registration required) on the website of the Federal Tax Service of Russia nalog.ru.

Using these services, you can generate a tax payment receipt for payment at any bank in cash or make a non-cash payment on the website of the Federal Tax Service of Russia (you can see the list of banks for non-cash payment on the website of the Federal Tax Service of Russia).

WHAT HAPPENS IF I DO NOT PAY THE TAX?

In case of non-payment of tax in established by law deadline, you will be charged a penalty (1/300 of the Central Bank refinancing rate) for each day of delay. In this case, the tax authority has the right to apply to the court to collect the amount of tax at the expense of your property, including cash Money and funds in bank accounts. Subsequently, if you refuse to repay the debt by a court decision, the bailiff has the right to issue an order against you on a temporary restriction on leaving Russia, as well as to seize your property.

Questions about tax rates

WHAT ARE THE TAX RATES IN MOSCOW?

For apartments, rooms, residential buildings, outbuildings on a summer cottage (if the area of ​​such a building is no more than 50 sq. m), the tax rate depends on the cadastral value.

Cadastral value of an apartment/room/residential building	Tax rate
up to 10 million rubles
from 10 to 20 million rubles.
from 20 to 50 million rubles.
from 50 to 300 million rubles.

For garages and parking spaces - 0,1% .

For unfinished private residential buildings - 0,3% .

For taxable objects (non-residential premises, garages, parking spaces) in office and retail facilities (the list of such objects was approved by Decree of the Moscow Government dated November 28, 2014 No. 700-PP):

1,2% for tax for 2015 (payable in 2016);

1,3% for tax for 2016 (payable in 2017);

1,4% for tax for 2017 (payable in 2018);

1,5% for taxes for 2018 and subsequent years (payable in 2019 and beyond).

You can find out whether the building in which your non-residential premises, garage or parking space is located is included in the approved list of retail and office facilities using a special service.

For any real estate with a cadastral value of more than 300 million rubles. – 2% .

For other non-residential real estate (for example, a warehouse, industrial building) – 0,5% .

WHAT IS THE TAXED RATE FOR APARTMENTS?

Please note that the apartments are non-residential premises.

Therefore, when calculating apartment tax:

The tax rates provided for non-residential premises apply:

- 1,2% for tax for 2015 (payable in 2016) - if the apartments are located in a retail or office building;

- 0,5% - in other cases;

Federal tax benefits do not apply;

At the same time, a Moscow benefit is provided for owners of apartments located in a building included in the register of apartments, approved by Decree of the Moscow Government dated October 26, 2016 No. 706-PP (for more information about the benefit, see the section “Register of apartments for the purposes of providing benefits”).

no tax deductions apply.

Last year, we recorded an increase in demand for a variety of rental business assets with an acceptable cost of entry - from premises in coworking spaces to street retail in new residential areas. Apartments became the favorite in demand. But when renting out apartments, there are tax nuances that are worth thinking about. Which taxation scheme is better to choose? The type and amount of tax depends on the status in which the owner surrenders his asset - as an individual or as a individual entrepreneur(IP).

However, on January 1, 2019, the legal restrictions for the rental of non-residential premises, which include apartments. Now, in order to receive legal rental income, you will have to obtain the status of an individual entrepreneur or enter into an agreement with management company. Otherwise, a fine and additional VAT may be charged for the entire established rental period. Fixed income from renting non-residential premises will be regarded by tax authorities as entrepreneurial activity, in which an individual is required to register as an individual entrepreneur.

In turn, the owner of the apartments, renting them out as an individual entrepreneur, can choose one of three taxation formats.

The first format is OSN

General taxation system (GTS). This tax format is the least popular among property owners due to the high tax burden and the responsibilities of keeping intricate tax records.

The income of an individual entrepreneur working under the special tax system, like the income of an individual, is subject to 13% personal income tax. In addition, the entrepreneur is obliged:

– keep a book of income and expenses in a special form;

– cook for tax return 4-NDFL from the moment rental income appears;

– pay advance payments in accordance with tax notices;

– if income changes by more than 50%, the owner of the asset must notify the tax office about this and it will recalculate advance payments to a new one reporting period;

- at the end of the year, the individual entrepreneur must prepare and submit a declaration of actual income in form 3-NDFL - this must be done no later than April 30 of the year following the previous year.

In addition to this, on common system the entrepreneur is required to pay VAT (applies to apartments, but not housing). At the same time, he will have to report on VAT quarterly. The application of the OSN also provides for a property tax on individuals.

In addition, any individual entrepreneur should not forget about insurance premiums for mandatory pension insurance and compulsory health insurance.

The second format is the simplified tax system

If the above-described manipulations with documents cause a lot of trouble, then an individual entrepreneur can switch to a simplified taxation system (STS). This format is convenient for those apartment owners whose annual income does not exceed 150 million rubles. That is, for the owner of even several assets, this taxation format will be quite accessible.

The simplified tax system provides for the exemption of individual entrepreneurs from the following types tax obligations:

– NFDL (except for a number of exceptions);

– tax on property of individuals (in relation to property used for business activities);

– VAT (there are exceptions).

However, there are two types of simplified taxation system. The first is the simplified tax system “Income”. This type of taxation assumes that the individual entrepreneur pays a tax of 6% on all income received, regardless of how much he spent. The second type is the simplified tax system “Income minus expenses”. In this case, the individual entrepreneur pays a tax of 15% on the amount that makes up the difference between income and expenses.

To decide which format is right for you, it is worth analyzing in advance the amount of possible expenses from leasing an asset. If expenses are more than 60%, then it is more relevant to use the “Income minus expenses” format.

An important point of the simplified taxation system is that you can reduce income by insurance premiums paid for “yourself” in full and by 50% if the business has hired employees.

Let's give an example. A certain apartment owner, Mr. Ivanov, used the simplified tax system “Income” at a rate of 6% in 2018. He received an income of 960,000 rubles from renting out housing. The tax amount will be 57,600 rubles. (960,000 × 6%). Sum fixed fee for 2018 it is set at 32,385 rubles. (PFR + FFOMS). The additional contribution (1% of income exceeding RUB 300,000) will be RUB 6,600. (960,000 – 300,000) * 1%).

If the fixed and additional contributions are paid before December 31, they can be deducted from the tax amount. At the same time, individual entrepreneurs without employees can deduct contributions to in full without any restrictions.

As a result, the amount that will have to be paid is deducted as follows: 57,600 – 32,385 – 6,600 = 18,615 rubles.

Let us remind you that in 2019 the amount of mandatory insurance contributions is increasing. In the Pension Fund you will have to pay 29,354 rubles for yourself, in the Federal Compulsory Medical Insurance Fund - 6,884 rubles. Thus, mandatory insurance premiums will amount to 36,238 rubles.

Third format - PSN

The patent taxation system (PTS) provides for a tax of 6% of imputed income. That is, the tax level does not depend on the actual income of the owner, but on certain average values ​​- the hypothetical income is determined regulations one region or another.

For example, in the capital, potential income from rental housing depends on the location and area of ​​the property and can range from 250,000 to 10 million rubles. in year. Calculating the cost of a patent is simple - if the potential income from renting out your apartment according to the weighted average is the same 960,000 rubles, the tax will be equal to 57,600 rubles.

A patent is purchased for a period of one month to a year and upon expiration of the validity period must be renewed. The cost of a patent, alas, cannot be reduced by insurance premiums paid. But the good news is that there is no need to file reports on a patent.

In case of using this tax scheme our Mr. Ivanov acquires an annual patent worth 57,600 + pays mandatory insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund in the amount of 36,238 rubles. The total is 93,838 rubles.

Citizens continue to receive payments calculated taking into account the new approach to taxation - based on cadastral value. Rambler Real Estate analysts predict a particularly explosive increase in taxes for apartment owners, since the status of these premises is commercial, not residential.

“Dom” asked real estate market experts to figure out which apartment owners should prepare to pay 150-200 thousand in tax per year.

Let's start with the fact that although all apartments are not housing by their status, the tax on them will still be calculated differently: some commercial premises are “more equal”, some are “less”. It depends on what type of real estate a particular complex with apartments belongs to: it can be retail, office, hotel premises, or “other”.

And if for apartments the calculation rate is 0.1-0.3 percent of the cadastral value (with the exception of luxury housing), then for the “luckiest” apartments (hotels and “others”) it is already 0.5 percent, and for office and retail premises - even two percent of the cadastral value of the property. This is exactly comparable to the tax rate that owners of luxury residential real estate will have to fork out at.

Their image:

“Separately, the new law on property tax for individuals does not stipulate the amount of taxation for apartments, however, based on the text of the law, we can conclude that hotel-type apartments, which are intended for temporary residence and in which temporary registration can be issued, are subject to the tax in the amount of 0.5 percent, and for office and business purposes - already subject to a tax of two percent,” explains Vladimir Bogdanyuk, head of the analytical and consulting center Est-a-Tet. - Apartments in the hotel complex are intended for temporary residence, and not for the types of use and purposes that are prescribed in paragraph 2 of Art. 378.2 of the Tax Code of the Russian Federation, which means they should be subject to a tax of 0.5 percent. Thus, for hotel-type apartments the cadastral value, of which, for example, is eight million, the tax amount will be 40 thousand rubles, and for office and business apartments - already 160 thousand.”

At the same time, in practice, many apartments according to the documents are non-residential premises without specifying the format, the expert notes, and this means that when buying such apartments, a person cannot know in advance exactly what tax he will have to pay.

In the primary market, as Irina Dobrokhotova, chairman of the board of directors of BEST-Novostroy, says, and especially in the mid-budget segment, the bulk of apartments have office status (about 74 percent of the total number of buildings), and only 26 percent are apartments. hotels. “Examples of objects with apartments with the status of office space: mixed-use complex “Flotilla” and “Headquarters on Mosfilmovskaya”. Apartments in the apart-hotels YES, Volga, Lilies of the Valley, ONLY, the Berezovaya Alleya quarter and others have the status of hotel premises,” says the expert.

Image: Leader Invest

In the more expensive segment, says Anastasia Mogilatova, CEO Welhome company, as an example of complexes with hotel apartments (tax 0.5 percent), can be cited Mon Cher, “Gardens of Beijing”, Balchug Residence, “Gorokhovsky 12”, “Club House on Sretenka”. Apartments in the Art Residence complex are classified as non-residential without specifying the status (tax 0.5 percent), in Studio #12 - as office (tax two percent). “There is no discernible pattern between the price per square meter and the tax rate for a particular apartment complex in the market as a whole,” says the expert. - The only example, perhaps, is the Balchug Residence and Balchug Viewpoint apartment complexes. Since they are implemented by one developer - INTECO - but have different statuses, this point is taken into account in pricing policy. One of the complexes is a mixed-use complex with apartments, the second is a hotel and business complex with apartments. Moreover, the price of a meter in the first case is on average five percent lower than in the second.”

“On the market of elite new buildings in the capital, 520 residential apartments are offered in 19 objects, which is 42 percent of the total volume of primary supply. Of these, about 40 percent are multifunctional complexes (MFCs), where there are both retail and office premises, says Ekaterina Rumyantseva, Chairman of the Board of Directors of Kalinka Group. - The difference in taxation depends on the status of the apartments: where more than 1/5 of the premises are office and retail, the tax rate is set at two percent. For hotel-type apartments and others, the rate is 0.5 percent.”

In business class there are examples of residential complexes where both apartments and apartments are presented, says Anastasia Mogilatova: “Tsarskaya Ploshchad”, AFI Residence Paveletskaya, “Heart of the Capital”. And practice shows that apartments in them are sold at a faster rate, and the price per square meter in apartments is 18-20 percent higher than in apartments.

Illustration: Africa Israel Investments Ltd.

In general, market experts estimate the difference in cost between apartments and apartments differently: NAI Becar, for example, says from 10-15 percent, BEST-Novostroy believes that apartments can cost 15-20 percent cheaper than similar ones by apartment location.

At the same time, as Ivan Tatarinov, commercial director of Glincom, clarifies, more high rate tax does not at all mean a larger final amount with which the taxpayer will part: “The cadastral valuation, which serves as the tax base, is formed depending on the category of real estate. Most redevelopment projects are classified as “other real estate,” which means the cadastral value may be lower than that of residential buildings located in the neighborhood. And the tax for such apartments, calculated at a rate of 0.5 percent, may be lower than for apartments in the building next door, calculated at a rate of 0.1 percent.”

Maria Litinetskaya, managing partner of Metrium Group, reminds that taxpayers who own apartments, like apartment owners, will have time to get used to new scheme. “If we take the cadastral value of the premises as four million rubles, maximum size The tax for “hotel” apartments will be 20, and for “office” apartments - 80 thousand rubles. But this amount will only have to be paid starting from 2020, and until then it is valid transition period with a reduction factor. In 2016, the owners will pay four thousand and 16 thousand rubles, respectively,” says the expert. Further, the tax will increase by 20 percent annually until it reaches “full capacity.”

Related materials

Dmitry Khalin, managing partner of Savills in Russia, is confident in the unconditional investment attractiveness apartments - despite all the tax nuances. “Apartments are an intermediate product between office space and apartments, and this is reflected in the profitability of leasing such objects,” says the expert. - Apartments are cheaper than apartments, but more expensive than offices. And the rate of return for apartments also has an intermediate value: for apartments it is 4-5 percent, for offices - 10-12 percent, for apartments the rate of return from rental is from 6 to 8 percent. It is precisely this difference that largely covers issues related to taxation.”

In addition, as Maria Litinetskaya recalls, in September a bill was introduced to the Moscow City Duma proposing to reduce the tax rate on retail and office apartments from two to 0.5 percent. “Apartments today occupy a very significant share of the primary housing market, and the authorities cannot ignore this,” says Litinetskaya. “I believe lobbyists will contribute to the adoption of this law.” This means that apartment owners whose property has commercial or office status also have a chance to pay a reasonable amount of taxes.

We want to buy an apartment to rent out daily and receive additional income. Our friends are trying to convince us, justifying our disagreement by the fact that for this category of housing high taxes that you won’t get any benefits from renting out such housing. Is it really? Let's try to figure it out together. In this article you will learn a lot of useful things. Get answers to these questions:

• Features of taxation for apartments;
• The standard tax rate for such housing;
• Housing tax in Moscow;
• Payments and transfers during the sales process.

Apartments, as a housing option, are in increasing demand among residents of megacities. Increasingly, realtors are looking for just such apartments for their clients. This category of modern housing attracts such things as:

1. Lower cost.
2. Convenient location.
3. Interesting layout.

These are all known factors. But as far as the specifics of taxation are concerned, few people know anything about this.

IN in this case The standard rules and regulations of the law apply:

• Art. 400 Tax Code - property tax is paid by individuals who have property at their disposal;
• Art. 401 Tax Code - the object of taxation is a residential property - a house, apartment or room, as well as non-residential property - apartments, offices and service premises.

Based on the information, we can conclude that the apartments do not belong to the category of residential premises according to their purpose. This is a special type of real estate. Accordingly, tax transfers and deductions that are relevant in relation to standard residential premises do not apply here.

Taxation in Moscow

In the capital, the cost of residential apartments according to the cadastre is applied as the tax base to real estate of various types. This rule approved by special government decree No. 700-PP. This situation is expressed in the following important rules:

1. The tax on city apartments that meet the housing conditions is reduced by a pre-calculated amount benefits. It is calculated based on reduction factors.
2. The rate directly depends on the method of calculating the total tax base, that is, on the price specified in cadastral documents or inventory data.
3. The tax amount depends on what is stated in the official certificate of official ownership. It also matters in which complex the property is located.

The last rule is based on the fact that this moment The concept of “apartment” does not exist in the legislation of the Russian Federation. It is also not included in the regulations on taxes and duties.

In the process of determining the tax amount in relation to standard apartments, the following factors are taken into account:

• Region and region of the Russian Federation. Taxation in this area is determined directly at a similar regional level;
• The type and fact of the permitted use of the building where the apartments are located;
• The established inventory price for the object, as well as its cadastral value.

The amount of tax deduction on real estate directly depends on the cadastral value stated in the documents!

This is an indicator that is as close as possible to the average prices in the real estate market. It is established during a standard assessment carried out on state level. Employees carry out such an operation cadastral chamber. If the value according to the cadastre has not been determined, the inventory indicator is taken as the basis.

If there is no cadastral data, the property owner does not have the right to establish them independently. At the same time, he has the right to challenge the prices if necessary.

For now minimum bid for tax deductions for apartments located in a residential building is 0.5% of the value according to the cadastre. This indicator is used subject to full compliance with the following requirements:

1. The property is not located in a shopping, business or office center.
2. The building where the apartments are located is not intended to house retail pavilions or offices. Check this information it is possible according to an extract taken from the Unified State Register of Real Estate or in special technical documents.
3. Experts have established the cadastral value, and it is no more than 300 million rubles.

If the apartment does not meet the listed conditions, the tax amount automatically increases to 2%!

Even if the apartments are located in a residential building, the rate here is higher than for ordinary residential premises. Owners of apartments and individual rooms pay 0.1% of the cost of housing according to the cadastre.

Tax on inventory prices

As noted above, the inventory value is taken as a basis in the absence of cadastral data. The following tax indicators are established here:

• 0.1% if the inventory value does not exceed 300 thousand;
• From 0.1 to 0.3% at a cost of 300 to 500 thousand;
• From 0.3 to 2% at inventory value from 500 thousand.

These rates are not immutable. Regional authorities have the right to establish special differentiated indicators. This is data that depends on the total cost, its category and location.

In the capital, the tax on the described category of urban real estate is officially regulated by Chapter. 32 of the Tax Code of the Russian Federation. Moscow Law No. 51 “On taxes on property of individuals” is taken into account. In Art. 406 states that tax deductions for apartments, houses, garages and rooms should not exceed 0.3%. This parameter is also taken from the cadastral value.

In relation to real estate for commercial or commercial purposes, to objects total cost which are more than 300 million rubles, the amount of tax deduction cannot be higher than 2% of the same value according to the cadastre.

As for residential apartments, Moscow residents pay 0.5% of the cost for such real estate. In this case, rate differentiation is also acceptable. In such a case, the amount of deduction may depend on factors such as:

1. Cost according to the cadastre.
2. Real estate category.
3. Its location.
4. Type and category of territorial zone.

The owner of the described category of housing can achieve a rate reduction. This is possible under the following conditions:

• The premises are included in a special register for apartments. The housing is located in a building listed in the same register. A similar document to official level formed and regulated by the capital administration;
• The area of ​​the described category of premises is not more than 300 sq.m;
• The cost of one meter according to the cadastre does not exceed 1 million rubles. This parameter must be current as of January 1 of the year that is the tax period;
• The apartments are not the address of any organization;
• The property is not used by the owner for business purposes.

If at least one of the above conditions is present, the tax is automatically reduced. To determine the amount of reduction, the formula is used: L = N x K1 x K2. These letter indicators mean the following:

• L – benefit amount. This is a parameter by which the amount of tax calculated for the payer is reduced;
• N – the rate that was determined by Art. 408 NK;
• K1 – coefficient equal to the ratio of 150 to total area apartments If the area is less than 150 sq. m, this parameter will be equal to one;
• K2 is a special coefficient that is equal to 0.67 when calculating the statutory rate for the reporting year.

If the owner has several apartments at his disposal, the benefit can be applied to the apartment for which the highest tax is assigned.

Taxes on transactions with apartments

Purchasing residential apartments does not require paying taxes!

The tax will have to be paid during the sale of real estate. Its amount directly depends on how long the object is in possession:

1. More than five years – you don’t need to pay anything.
2. Up to five years - the amount of deduction is equal to 13% of the difference obtained between the cost of buying and selling real estate.
3. If the object was purchased or inherited, a 13% tax is imposed after three years.

The owner of the apartment can receive a deduction. It is equal to 250 thousand rubles. To receive it, the owner must be an official taxpayer and a resident of the Russian Federation.

Conclusion

1. Apartments, like any other real estate, are subject to tax.
2. The amount of tax deductions depends not only on the purpose of the premises, but on many other factors.
3. Moscow has its own rules for calculating tax on apartments.
4. In certain cases, tax benefits may be available.