The Tax Code establishes only its minimum and maximum limits, and specific tax rates are established by each municipality, as well as by the laws of the federal cities of Moscow, St. Petersburg and Sevastopol.
Article 1 of the Law of the City of Moscow dated November 19, 2014 No. 51 "On the tax on property of individuals" (as amended by Laws of the city of Moscow dated November 21, 2018 No. 26, dated November 20, 2019 No. 29) in the city of Moscow, the rates of tax on the property of individuals are established in relation to the tax base, determined on the basis of the cadastral value of the object of taxation, the following rates of tax on the property of individuals are established in relation to:
if the value of H2 exceeds the value of H1 (clause 9, article 408 of the Tax Code of the Russian Federation);
for objects of administrative, business or commercial purposes and premises in them (including garages and parking spaces) included in the Lists in accordance with the Decree of the Government of Moscow dated November 28, 2014 No. 700-PP (subclause 2, clause 2, article 406 of the Tax Code of the Russian Federation).
Tax return
residential buildings, parts of residential buildings, apartments, parts of apartments, rooms of unified immovable complexes, which include at least one residential building, as well as in relation to household buildings or structures, the area of \u200b\u200beach of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary, dacha farming, horticulture, horticulture or individual housing construction, in the following sizes:
(Clause 1 of Article 1 as amended by the Law of the City of Moscow dated November 20, 2019 No. 29)
H \u003d (H1 - H2) x K + H2,
where H is the total amount of tax payable;
H1 - tax calculated on the basis of the cadastral value of the object;
H2 - tax calculated for 2014 based on the inventory value of the object;
K - coefficient to the tax period (Article 408 of the Tax Code).
When calculating the tax for 2016, the coefficient (K) was 0.4. At the same time, for 2017, K is already 0.6. Thus, one of the reasons for the tax change is the growth of the coefficient against the tax period.
However, in some cases, the previous formula is not applied, and the tax is calculated according to the formula "Tax rate x tax base". These are the following cases:
At the same time, tax rates for objects in the Lists have changed in a number of cases (for example, in Moscow in 2015 the tax rate was 1.2% of the cadastral value of the object, in 2016 - 1.3%, and in 2017 - 1.4%).
In addition, new results for determining the cadastral value of real estate objects have been approved in the Moscow Region, which are used in the Moscow region when calculating tax, starting from 2016 (Ordinance of the Ministry of State Property of November 24, 2015 No. 13VR-1998). This fact also affected the size of the tax.
The article was written and posted on 10/10/2017. Updated - 01/04/2018, 09/17/2018, 01/13/2019, 01/02/2020
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Author: lawyer and tax consultant Alexander Shmelev © 2001 - 2020
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The 360 TV channel found out how the cadastral value of housing is calculated, how to lower it and prepared a map of the future tax.
From the spring of 2017 in Moscow, the region and 27 other constituent entities of the Russian Federation, apartment owners will begin to receive a new receipt - an updated property tax, the first check - already for 2016. The payment will be calculated based on the cadastral value of housing, so some residents of the capital will have to pay 50 thousand rubles a year for real estate within the Garden Ring.
How was property tax calculated?
Previously, the tax was charged on the inventory cost of housing, it was calculated based on the cost of construction materials, depreciation of the housing stock, so it was very far from the market value. And the cadastral value, on which the tax will now be charged, takes into account other factors - from the prestige of the house and its location to the floor and comfort level. That is, it corresponds to the market price as much as possible. For example, "odnushka" on Sadovoye was estimated at 1.5 million rubles according to the inventory value, and 9.5 million according to the cadastral value.
According to experts, the new form of tax calculation will lead to a massive wave of resettlement outside the Moscow Ring Road. For example, we took housing of three types - "Khrushchev", "Stalinka" and panel houses and calculated payments for apartments with different sizes in different districts of the capital and region.
Where, for what and how much will we pay
The tax will be charged based on the cadastral value of the apartment. This is an independent appraisal of the value of housing in the real estate market. It is determined every five years by independent appraisers or the Federal Cadastre Service and the Cadastral Chamber, taking into account the location of the apartment, its type, condition, area, availability of bathrooms, electricity. Sometimes the cadastral value of an apartment is higher than the market value.
At the moment, it is assumed that the tax will be from 0.1% to 0.2% of the cadastral value of housing by 2020. It will be introduced gradually. In 2016, the owners will pay only 0.02% of the cadastral value. Residential apartments with a cadastral value of up to 10 million rubles are taxed at 0.1%, from 10 to 20 million - at 0.15%, from 20 to 50 million - at 0.2%. It should be borne in mind that 20 square meters of housing is not taxed at all. It is not difficult to calculate the amount of tax in different districts of the capital, and we will proceed from the type of housing and its distance from the center.
Tax on "Khrushchev"
Houses built in 1959-1985 (the so-called "Khrushchev") make up the economy segment on the real estate market. To begin with, let's take a typical one-room "Khrushchev" with an area of \u200b\u200b35 square meters (we subtract preferential 20 meters from them). It turns out that we pay tax on half of the cadastral value. A similar apartment, located on the Garden Ring, costs around eight million rubles. Accordingly, the tax on it in 2016 is 800 rubles, and in 2020 - 4,000 rubles.
An apartment of the same type, but at the end stations of the metro, costs around 4.8 million rubles. The owner in 2016 will pay 480 rubles, and in 2020 - 2800 rubles. For a three-room "Khrushchev" of 75 squares within Sadovoe, the owner will pay about three thousand rubles this year, and almost 15 thousand rubles in 2020. For the same apartment, but for example on Schelkovskaya, this year - 1.2 thousand, and in 2020 - six thousand rubles.
Tax on apartments in panel houses
Prefabricated reinforced concrete skyscrapers and five-story buildings occupy an average price niche in the capital's market. The footage of such real estate on average starts from 38 square meters (do not forget that in this case we will pay tax from 18 square meters, since 20 meters are preferential and are not subject to duty). So, on Sadovoe, such an apartment costs about 11 million rubles, it turns out that this year the owner will have to pay about 1.4 thousand rubles for it, and in 2016 - seven thousand rubles. For the same footage, but in Otradnoye, we will pay taxes this year in the amount of 600 rubles, and in 2020 - 2.8 thousand. If we consider a 3-room apartment with an area of 75 square meters, then in the center the payments are equal to 5.5 thousand rubles this year and 28 thousand rubles in 2020. For an apartment of the same type, but in Otradnoye, we will pay 2.5 thousand now and 12, 5 thousand rubles in 2020.
Tax on apartments in "Stalinka"
Stalinist brick houses will soon be exchanged for a century, they were erected in 1930-1950, but they still occupy a leading position. These apartments, as a rule, with good repair and high ceilings are valued on a par with new buildings. So, the area of an apartment in a house from the time of Stalinist development starts from 40 square meters. The cost of this on Sadovoye is about 14 million rubles (when calculating the tax, again, we subtract 20 "tax-free" meters). In 2016, the owner gives the state 2.2 thousand rubles for this apartment, in 2020 - 11 thousand rubles.
Stalinist houses have not been built on the outskirts of the capital, but for comparison we can cite business-class new buildings of similar price at the Molodezhnaya metro station. Tax in 2016 - one thousand rubles, in 2020 - five thousand rubles. Similarly, we calculate the cost of tax for three-room apartments, for a 70-meter apartment in a Stalinist building in the center we will pay seven thousand rubles this year, and in four years - 35 thousand rubles. In a similar new building on the outskirts of the capital, now the tax will be 3.5 thousand, in 2020 - 18 thousand rubles.
Luxury real estate tax
30 million rubles for a 60-meter "odnushka" in an elite new building on Taganskaya. The tax is impressive, but, obviously, the owners can afford it, four thousand rubles in 2016 and 20 thousand in 2020. A three-room apartment in the same building with an area of 120 square meters will cost 80 million rubles. Accordingly, the duty in 2016 is 14 thousand rubles, in 2020 - 70 thousand rubles.
How to change the cadastral value of real estate
Often the cadastral value of an apartment exceeds the real, that is, the market value. Appraisers take into account the average square cost of housing in a given area, the year the house was built, and regional coefficients. You can order a cadastral map at the Cadastral Chamber, but the easiest way to do this is on the Rosreestr website rosreestr.ru/wps/portal/online_request.
Form a request with the address of the apartment, and the evaluation data will be sent to you. The cadastral valuation of real estate changes every five years. If you are not satisfied with the cadastral value and it is much higher than the real market value, you have the right to challenge it either in the commission for the consideration of disputes about the results of determining the cadastral value, or immediately in court.
To consider the protest, first of all, you need to order an independent appraiser's report on the market value of real estate on the date of the cadastral valuation. In addition to the report itself, you will need the conclusion of a self-regulatory organization in which the appraiser is a member, on the compliance of this document with the requirements of the legislation of the Russian Federation. It will also be necessary to provide a certificate of the disputed cadastral value of the object, as well as a notarized copy of the certificate of registration of ownership. All this can be submitted to the Rosreestr branch.
Seven days after the submission of the package of documents, you should be sent a notification of the results of the commission meeting on your issue. If the commission leaves the cadastral value unchanged, you can apply to the Supreme Court of the Russian Federation. However, keep in mind that you will spend from 50 thousand rubles to 100 thousand rubles for the services of a lawyer, from 20 thousand rubles to 25 thousand rubles for a forensic examination, and you will have to pay 300 rubles for the state fee. Thus, the difference in tax can pay off only after 10 years. At the same time, it is worth remembering that after two or five years, the commission can recalculate the cadastral value of your apartment and return it to its original position.
- 9.54 million rubles - cadastral value;
- 159 thousand rubles - the cost of one square meter (individual indicator);
- 159 * 20 = 3.18 million rubles - deduction for "free" meters;
- 9.54 million - 3.18 million = 6.36 million rubles - tax base;
- 6.36 million rubles / 100 * 0.1% = 6360 rubles - the amount of tax at a rate of 0.1% (for 2020);
- 6.36 million / 100 * 0.02% = 1272 rubles - the amount of tax at a rate of 0.02% (for 2016).
Who is exempt from property tax?
- Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
- disabled people of I and II disability groups;
- disabled since childhood;
- participants in the Civil War and the Great Patriotic War, other combat operations to defend the USSR, from among the 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;
- persons of the civilian staff of the Soviet Army, Navy, internal affairs bodies and state. security officers who occupied full-time positions in military units, headquarters and institutions that were part of the active army during the Second World War, or persons who were in this period in cities, participation in the defense of which is credited to these persons as long service for the appointment of a pension on preferential terms established by for servicemen of units of the active army;
- 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 of citizens exposed to radiation as a result of the Chernobyl disaster”, in accordance with the Law of November 26, 1998 N 175-FZ “On social. protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River ”and the 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”;
- 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 staff measures, with a total duration of military service of 20 years or more;
- persons who were directly involved in the special risk units in the testing of nuclear and thermonuclear weapons, the elimination of accidents of nuclear installations at weapons and military facilities;
- family members of servicemen who have lost their breadwinner;
- pensioners receiving pensions appointed in the manner prescribed by pension legislation, as well as persons who have reached the age of 60 and 55 years (men and women), who, in accordance with the legislation of the Russian Federation, are paid a monthly life allowance;
- citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities were fought;
- physical persons who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;
- parents and spouses of military personnel and state. employees who died in the line of duty;
- physical persons 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-gos. museums, galleries, libraries - for the period of their use
- physical persons carrying out activities in relation to households. buildings or structures, the area of each of which does not exceed 50 sq.m. and which are located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction.
Reading time: 9 min
Individuals may own various real estate objects, which become the object of taxation and oblige the taxpayer to pay property tax in favor of the budget.
The innovations in the field of legislation and the procedure for calculating this tax that come into force will significantly change the amount of tax payments upwards.
Read on to find out what the apartment tax is, how to calculate it correctly and who is entitled to benefits.
Dear readers! Each case is individual, so check with our lawyers for information.Calls are free.
What is a property tax and what does it depend on?
Property tax must be paid by individuals who own the following real estate:
- garages, parking spaces;
- apartments, houses and rooms;
- unified real estate complexes;
- construction projects in progress;
- on any property listed above.
The most common type of private ownership is an apartment.
On January 1, 2015, the Federal Law No. 284 of December 4, 2014 entered into force, which introduces an additional Chapter 32 “Individual property tax” into the Tax Code of the Russian Federation.
As the tax base is established (that is, as close as possible to the market) of the object of taxation owned. Prior to the adoption of regulatory innovations, the inventory cost of the apartment was taken into account in the calculation.
Today, you can find out information about the cadastral value of an apartment on the Internet in several ways:
- if the cadastral number is unknown, then on the Rosreestr website in the appropriate section, the address of the apartment is entered, at which the state cadastral number is displayed;
- if the cadastral number is known, then it must be entered on the website of the tax office and see the cost.
You can additionally clarify the size of the cadastral value of real estate at the MFC and at the cadastral chamber of Rosreestr.
The new rules for calculating the tax on an apartment are applied for each subject of the Russian Federation on an individual basis.
Those regions that did not have time to establish the cadastral value of real estate objects before December 1, 2015 and publicly publish such data in the relevant legislative act, when paying in 2016, will apply the previous calculation scheme.
The tax on a house or apartment is calculated by the tax office at the place of registration of the taxpayer and is received by him in the form of a tax notice containing data on the amount and timing of payment.
Due to the fact that the tax of persons in question is a local tax, the specific rate is determined in each municipality separately. In accordance with the new law, the following restrictions on tax rates have been adopted: 
- no more than 0.1% of the value of the cadastral value of objects of taxation, as well as buildings for economic purposes with an area of \u200b\u200bnot more than 50 square meters. m.;
- no more than 2% for a certain list of objects of taxation listed in the Tax Code of the Russian Federation (clauses 7, 10 of article 378), and objects with a value of more than 300 million rubles;
- no more than 0.5% for the rest of the property.
The authorities of some municipalities, such as, for example, Moscow, Crimea, St. Petersburg and others, have the right reduce the tax rate from 0.1% to 0 or, conversely, increase it, but not more than 3 times.
The legislation allows the use of differentiated rates depending on the following parameters:
- Type of taxable object.
- The location of the object.
- Cadastral value.
- The type of territorial zone within which the object of taxation is located.
At the federal level, a deduction is established for apartments in the equivalent of the cost of 20 square meters. m. of this apartment. It is this number of meters that will not be subject to taxation.
If the cadastral value is negative, it is equal to 0 in accordance with the accepted rules.
Municipal authorities are given the right to increase the amount of the tax deduction at their discretion.
Who will be exempt from paying the tax?
The following categories of citizens are exempt from paying the apartment tax in full: 
- invalids of 1, 2 groups;
- heroes of the USSR and the Russian Federation;
- persons awarded the Order of Glory of three degrees;
- WWII veterans;
- members of families who have lost their military breadwinner;
- citizens participating in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant;
- other categories of individuals established by Article 407 of the Tax Code of the Russian Federation.
Tax incentives are granted in the amount of the entire amount of tax subject to mandatory payment.
The exemption may be granted only in respect of one object of each category of taxable object at the discretion of the taxpayer.
Payment term and rules for calculating apartment tax
With the new procedure for calculating the tax on an apartment, taking into account its cadastral value, the amount paid will be slightly larger compared to the previously used system of calculations. In order to prevent an increase in the tax burden, it was approved that during the first 4 years (after the introduction of new rules in the subject of the Russian Federation), the tax will be calculated according to the formula: 
- H \u003d (H1 - H2) x K + H1,
- where H1 - tax calculated taking into account the inventory value;
- H2 - tax calculated taking into account the cadastral value;
- K is a reduction factor that will gradually provide an annual increase in the tax burden by 20%.
Over the years, the coefficient K varies as follows:
- 0.8 - for the fourth year;
- 0.6 - for the third year;
- 0.4 - for the second year;
- 0.2 - for the first year.
Starting from the fifth year, calculations will be made solely on the basis of the cadastral value of the property.
It is expedient to use the above formula and calculation on it only when the tax with the use of the cadastral value turns out to be more than with the inventory value.
For clarity, consider a specific example of calculating the tax on an apartment:
Belyaev A.I. owns an apartment with an area of 44.1 sq. m. and cadastral value of 1463326.03 rubles. Inventory cost - 109749.45 rubles. For the calculation, a rate of 0.1% and a reduction factor of 0.2 will be applied.
The calculation of the apartment tax for 2015 will be made as follows:
- tax deduction amount: 1463326.03/(44.1*20)=1659.1 rubles;
- value H1: 109749.45 * 0.1% = 109.7495 rubles;
- H2 value: (1463326.03-1659.1) * 0.1% = 1461.667 rubles;
- the total amount of tax for 2015, taking into account the reduction factor of 0.2: Н= (1461.667‒109.7495)*0.2+109.7495=380.13 rubles.
As seen, Calculating property taxes is not difficult.
The apartment tax for 2015 must be paid by the owner before 12/1/2016.
At the same time, tax notices in the current year will be received by the owners no later than October 1, 2016.
Into the list of pilot regions where owners will pay property tax 
according to the new scheme, Amur, Vladimir, Pskov, Arkhangelsk, Novgorod, Samara, Ivanovo, Novosibirsk, Magadan, Tver, Sakhalin, Penza, Nizhny Novgorod, Yaroslavl, Ryazan regions, Moscow and the Moscow region, the Republics of Buryatia, Komi, Mordovia, Ingushetia, Udmurtia , Tatarstan, Karachay-Cherkessia, Bashkortostan, Trans-Baikal Territory, Yamal-Nenets and Khanty-Mansi Autonomous Regions.
Starting from August of this year, individuals will gradually receive notifications by mail from the Federal Tax Service. By 2020, all Russian regions will have to pay taxes in accordance with the new rules and legislation.
If the payment deadlines are violated, taxpayers may be charged a fine, the amount of which will be 20% of the debt amount, and also charged for each day of delay (1/300 of the key rate of the Central Bank of the Russian Federation).
It must also be remembered that failure to receive a tax notice in hand does not exempt a citizen from paying property tax.
The new system for calculating the tax on an apartment in 2016 is characterized by an increase in its amount compared to the previously existing one. However, the methods used to support the state to reduce the growth of the tax burden on the population in the form of deductions, benefits and reduction factors will help to significantly reduce the tax burden.
The 2019 property tax has undergone major changes. The reason was the fact that the estimated value taken as a basis does not reflect the real value of the object. Previously, the amount of tax was determined by the price indicated by the BTI.
But after analyzing the situation in the real estate market, the legislator came to the conclusion that the budget does not receive an impressive amount. It was the increase in budgetary funds that became the reason for making fundamental changes in the formation of the tax on real estate of citizens.
The pilot version has already passed its stages. Based on the conclusions drawn from the results of the study, citizens are offered the option of a painless transition to a new taxation format.
Until this year, the property tax was formed on the basis of the value declared according to the BTI. The inventory estimate took into account certain factors from which the rate was formed:
- year of construction;
- type of floors and type of structures;
- building materials and labor costs.
However, as a result, the cost turned out to be critically far from the real market value. It turned out that the budget treasury received deductions only from a part of the cost. In this case, the calculations were made exactly at the market price. At the exit, conditions were created in order to successfully carry out various manipulations with real estate.
For this reason, changes were made, and now only the cadastral estimate is accepted as the initial, determining value. The cadastral value includes all factors that affect the market price. Therefore, it is this value that is considered to be the most reflective of the real value. The assessment includes many indicators, in addition to those taken into account by the BTI:
- location;
- the development of the area itself and the place where the house is located;
- availability of local attractions, cultural values;
- the presence of parking, security, surveillance.
That is, each indicator is taken into account in the calculation of the cost. The cadastral valuation is updated every five years. This is stipulated by law.
Foundations of the new reform
The reform in the tax rate, implemented in full force, will affect any real estate, and also applies to the second apartment in the property. The essence of the changes is to make transactions and operations with real estate extremely transparent. Too much money goes into the pocket of scammers, while they should work for the benefit of the citizens of their country.
Since the difference between the BTI and the cadastral estimate is significant, the new law provides for a sparing regime for the increase. Innovations are divided into 5 stages with a gradual increase in property tax.
In order not to bring down the situation and not lead to a financial crisis of citizens, the tax will increase once a year by 20%. After five years, the increase must be terminated as having reached the final mark.
Such caution is necessary already because if the tax on a privatized apartment is introduced in full, the amount will be unbearable. Even for people with incomes above average, such a size will cause serious damage to the material and economic situation. A gradual increase will not cause resonance.
What to pay for
It should be noted that the tax in each region will be different. So, in both capitals it will be the highest, just because these cities have a different standard of living.
However, the law has established a framework above which calculations cannot be made: 0.1% of the final cadastral value of real estate. Again, Moscow and St. Petersburg fell into the exclusion zone for the “corridor”. Cities of special saturation and increased comfort, for them the rate can be higher.
According to the new law, not only residential apartments and households are subject to taxation. Now you have to pay for those objects that are under construction. The tax is also provided for those complexes where there are residential areas. Attention is drawn to outbuildings with a footage of up to 50 m in areas that are intended for construction, running their own economy.
Garden buildings, including residential buildings, are also taxable real estate. However, by law, not all garden houses will be subject to the tax, since there are restrictions on the area.
If you own several residential properties, the tax may be levied in total. However, there may already be a tax deduction,. That is, when owning multiple real estate, it is necessary to separately conduct clarifications before making a payment.
The regions are given the right to independently set the tax rate for each region. Also, the management authorities independently establish categories for preferential charges.
Detailed lecture on property taxes:
Preferential categories
However, the legislator understands that even a gentle tax increase will hit the weakest and most vulnerable categories of people. Therefore, concessions are provided up to a complete exemption from tax for:
- disabled people of 1-2 groups;
- poor families;
- WWII veterans;
- pensioners.
For preferential groups, a standard has been introduced in the form of a mandatory footage to be deducted from the main area:
- rooms - 10 m;
- apartments - 20 m;
- private houses - 50 m.
The calculation is extremely simple: the standard is subtracted from the total area. And only after that, the rate is charged on the rest of the footage. So, if the veteran owns an apartment of 30 m, then he calculates as follows: 30 m - 20 m = 10 m. It is for these 10 m that the owner will be required to pay tax. If, after subtraction, a full zero remains, the tax is not paid.
The new law has made many changes, affecting the minimum tenure as well. However, each change is accompanied by amendments and reservations in order to preserve the rights of each owner.
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