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 field of social support for citizens, improvement of living conditions, provision of quality healthcare, education, implementation of urban development measures, etc.

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

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

disabled since childhood - disability certificate;

participants in the Civil War, the Great Patriotic War, and 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;

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;

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 cities during this period, participation in the defense of which these persons are counted towards their 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;

persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 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 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 Federal Law of January 10, 2002 No. 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 of the Russian Federation Federation;

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;

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, enterprise, an institution or organization of the USSR Ministry of Internal Affairs or 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-lifting 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 on a summer cottage with an area of ​​no more than 50 square meters. 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 an application and you are entitled to a benefit, then in order to be exempt from paying tax you need to contact any tax office with an application and submit documents confirming that you are entitled to a 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) the cadastral value of one square meter of 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 to avoid paying taxes, registered a large number of real estate properties in the name of benefit recipients is becoming a thing of the past. 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, the prices of real transactions 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 on real estate objects online,” which is available on the official website of Rosreestr. You can also contact directly Rosreestr or the Centers for the provision of public services of the 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 the individual characteristics of a particular apartment, which may affect its market value. That is, for example, the cadastral value of an apartment depends on whether it is located in a brick or panel house, but does not depend on the presence or absence of repairs, furniture and appliances, or on where the apartment’s windows face. As a result, the cadastral value of a particular object may differ from its real market price - to compensate for this imperfection of mass valuation, the state has introduced a special tax deduction (For more information about the tax deduction, see Section 7 "Frequently Asked Questions"). Independent appraisers are hired to carry out state cadastral valuation. The results of determining the cadastral value are approved by the Moscow Government and entered into the State Real Estate Cadastre.

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 information about real estate is entered into a single database of all real estate - the 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 building materials, work and services.

WHERE TO FIND OUT THE INVENTORY VALUE?

You can find out the inventory value of your property by contacting the State Unitary Enterprise 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. applying a higher tax rate 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 number of complete 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 a 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 there is 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?

To receive a tax benefit, you need to contact any tax office with an application for the benefit and documents confirming your right to the benefit. In addition, you can submit an application electronically through the Internet service “Taxpayer Personal Account” on the website of the Federal Tax Service of Russia (registration is 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 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 you do not need to resubmit the documents to the tax authority.

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?

If you fail to pay the tax within the deadlines established by law, 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 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.

Is a local tax, i.e. it is paid to the budget of the municipality (or the federal cities of Moscow, St. Petersburg and Sevastopol) in which it is installed and in which the property is located.

Who pays property taxes in 2018

Property tax must be paid by individuals who own:

• House;
• living space (apartment, room);
• garage, parking place;
• single real estate complex;
• unfinished construction project;
• other building, structure, structure, premises;
• share in the property listed above.

Houses and residential buildings located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture, and individual housing construction are classified as residential buildings.

Note: for property that is part of the common property of an apartment building (staircases, elevators, attics, roofs, basements, etc.) there is no need to pay tax.

note that, according to the amendments made to the Tax Code of the Russian Federation by Law No. 401-FZ of November 30, 2016, non-residential buildings (garden and country houses) are equal to residential ones and are subject to property tax starting from the period of 2015. In relation to these objects, citizens can claim a benefit (if the tax is calculated based on cadastral value) in the amount of 50 sq.m. tax-free area. To obtain it, you must contact the tax authority in person or submit an application through the “Personal Taxpayer Account”.

How is property tax calculated for 2017?

Property tax is calculated by the Federal Tax Service, after which it sends a notification to the individual’s place of residence, which contains information about the amount of tax required to be paid.

On January 1, 2015, Chapter 32 of the Tax Code of the Russian Federation came into force, which provides for a new procedure for calculating property tax. According to the new rules, the tax is calculated not from the inventory value of the object, but based on its cadastral value(i.e. as close as possible to the market).

The new calculation procedure will be introduced separately by each subject of the Russian Federation. Those entities that did not manage to approve the cadastral value of objects and publish the corresponding legal act before December 1, 2017, will calculate the tax in 2018 according to the “old” one (based on the inventory value).

Note: All subjects of Russia must completely switch to calculating property tax based on cadastral value by January 1, 2020.

How is tax calculated from cadastral value?

Property tax for individuals, based on the cadastral value of the property, is calculated using the following formula:

N to = (Cadastral value – Tax deduction) x Share size x Tax rate

Cadastral value

When calculating the tax, data on the cadastral value of an object is taken from the state real estate cadastre as of January 1 of each year (for new objects - at the time of their registration with the state). You can find out the cadastral value of an object at the territorial office of Rosreestr.

Tax deduction

When calculating tax, the cadastral value for the main types of objects can be reduced by a tax deduction:

The authorities of municipalities and cities of Moscow, St. Petersburg, and Sevastopol have the right to increase the amount of tax deductions described above. If the cadastral value turns out to be negative, then it is assumed to be zero.

Calculation example

Petrov I.A. owns an apartment with a total area of ​​50 sq. meters. Its cadastral value is 3,000,000 rubles. Cost of one sq. meter is equal to 60,000 rubles.

The tax deduction in this case will be: RUB 1,200,000(RUB 60,000 x 20 sq. meters). When calculating the tax, it is necessary to take the reduced cadastral value: RUB 1,800,000(RUB 3,000,000 – RUB 1,200,000).

Share size

If the object is in common shared ownership

Tax rate

Tax rates in each subject of Russia are different; you can find out their exact amount in 2018 on this page

Tax rate	Object type
0,1%	Residential buildings (including unfinished ones) and residential premises (apartments, rooms)
	Unified real estate complexes, which include at least one residential premises (residential building)
	Garages and parking spaces
	Commercial buildings or structures whose area does not exceed 50 square meters. meters and which are located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction
2%	Administrative, business and shopping centers
	Non-residential premises that are used to accommodate offices, retail facilities, catering facilities and consumer services
	Objects whose cadastral value exceeds 300 million rubles
0,5%	Other objects

The authorities of municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to reduce the tax rate 0,1% to zero or increase it, but not more than three times. Also, depending on the cadastral value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments with a total area of ​​50 sq. meters. The cadastral value of the apartment is 3,000,000 rubles. The tax deduction will be equal to 1,200,000 rubles.

Tax calculation

To calculate the tax, we take the maximum possible tax rate 0,1% .

Substituting all the available data we get the formula:

900 rub.((RUB 3,000,000 - RUB 1,200,000) x ½ x 0.1%).

How is tax calculated on inventory value?

Property tax for individuals, based on the inventory value of the property, is calculated using the following formula:

N and = Inventory value x Share size x Tax rate

Inventory value

When calculating the tax, data on the inventory value submitted to the tax authorities before March 1, 2013 is taken. You can find out this information at the BTI branch at the location of the property.

Share size

If the object is in common shared ownership, the tax is calculated for each participant in proportion to his share in the ownership of this object. If the property is located in common joint property, the tax is calculated for each of the participants in joint ownership in equal shares.

Tax rate

Tax rates in each subject of the Russian Federation are different; you can find out their exact amount on this page. Please note that tax rates should not exceed the following limits:

Note: depending on the amount of inventory value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments in Moscow. The inventory value of the apartment is 200,000 rubles..

Tax calculation

The tax rate for this apartment is provided in the amount 0,1% .

The property tax in this case will be equal to: 100 rub.(RUB 200,000 x ½ x 0.1 / 100).

How is tax calculated under the new rules in the first 4 years?

When calculating the tax from the cadastral value, its amount is significantly larger than when calculating from the inventory value. In order to prevent a sharp increase in the tax burden, it was decided: in the first four years (after the introduction of new rules in the region), the tax should be calculated using the following formula:

Н = (Н к – Н и) x K + Н и

N to– tax calculated from the cadastral value of the object ().

N and– tax calculated from the inventory value of the object ().

TO– a reduction factor, thanks to which the tax burden will gradually increase by 20% each year.

Coefficient K is equal to:

• 0.2 – in the first year;
• 0.4 – in the second year;
• 0.6 – in the third year;
• 0.8 – in the fourth year.

Starting from the 5th year, property tax must be calculated based on the cadastral value of the property.

Note: tax calculation according to the above formula is carried out only in cases where the tax from the cadastral value is obtained more than from the inventory value.

Tax notice

For individuals, property tax is calculated by the tax service, after which it sends a tax notice to their place of residence, which contains information about the amount of tax, the deadline for its payment, etc.

Tax notices in 2018 will be sent to residents of Russia in the period from April to November, but no later than 30 days before the payment date.

Many real estate owners mistakenly believe that if they have not received a notice from the tax service, then they do not need to pay property tax. This is wrong.

On January 1, 2015, a law came into force according to which taxpayers in the event of non-receipt of tax notices are obliged self-report to the Federal Tax Service about the availability of real estate assets, as well as vehicles.

The above message, accompanied by copies of title documents, must be submitted to the Federal Tax Service in respect of each taxable object once before December 31 of the following year. For example, if an apartment was purchased in 2017, and no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31, 2018.

Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspectorate in person (you can use this service to make an appointment online).

If a citizen independently reports that he has a vehicle for which tax has not been assessed, the payment will be calculated for the year in which the specified report was submitted. However, this condition only applies if the tax office did not have information about the reported object. If the payment notice was not sent for other reasons (for example, the taxpayer’s address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message within the prescribed period, the citizen will be held accountable under clause 3 of Art. 129.1 and was fined in the amount of 20% of the unpaid tax amount for the object for which he did not submit a report.

Property tax payment deadline

In 2018, a single deadline for payment of property taxes was established for all regions of Russia - no later than December 1, 2018.

note that in case of violation of the deadlines for payment of property taxes, a penalty will be charged for the amount of arrears for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority may send a notice to the debtor’s employer to collect the debt at the expense of wages, and also impose a restriction on leaving the Russian Federation. There is no fine imposed on individuals for non-payment of taxes.

Payment of property tax

You can pay property tax using a special service on the official website of the tax service.

To do this you need:

How to find out your tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at your place of residence.
2. Through the taxpayer’s personal account on the official website of the Federal Tax Service.
3. Using a special service on the Unified Portal of State Services.
4. Through a data bank on the official website of bailiffs (only for debtors whose cases are in enforcement proceedings).

There are two types of apartment taxes. One of them is a tax on property that you own. This tax is calculated based on the cost of the apartment and is paid annually. The second type of taxes - sales tax (or other real estate transactions) - is paid one-time within a year after the conclusion of the transaction.

Property taxes are sent to you by mail each year from the tax office. The letter contains a payment receipt with the calculated tax. With this receipt, you can come to any bank branch and pay the tax, using the help of an operator or yourself through a payment terminal, entering the tax authority data specified in the receipt. Moreover, this can be done either by card or in cash. If you pay tax from the operator, then the receipt is cut along the tear line and one part is returned to you. It is very easy to pay your apartment tax if you have a Sberbank card and have activated the Sberbank-online service. Then you can pay all services, fines and taxes, including apartment tax, without leaving your home via the Internet. To do this, you should log into your office by entering your Individual Identification Number and Password, select the tax payment option, find your tax authority branch and enter the required amount according to the receipt. Confirm the payment by entering your password and pay the tax. If you have not received the letter by August 1 of the current year or have lost the receipt, you should contact the tax authority at the location of your property and get a copy. Or you can make a request through the IRS website and they will send you a receipt by email, after which you can print it or pay online.

There are websites that provide the opportunity to view debt and pay various taxes, duties and other government services, including property tax. Pay taxes through the website oplatagosuslug.ru, the service is carried out with the help of the tax service, information is processed, as a rule, within three days. You can always check the payment status by going to nalog.ru.

If you sell your apartment, then over the next year after the transaction is completed, you are required to pay sales tax amounting to 13% of the sale amount (over 1 million rubles). To do this, first of all, you should fill out a declaration in form 3-NDFL. Attach documents confirming the transaction and the amount received from the sale to the declaration. Also include your rent receipts. Take the entire package of documents to the tax authority.

Paying your taxes is easy and can be done at any time in just a few minutes. But paid tax on time will save you from fines and other troubles that can catch you at the most unexpected moment due to existing, even minor, debt.

The tax on a privatized apartment is a payment that interests many citizens. It plays a huge role for the population. Citizens are trying to find out as much information as possible about how they can detect debt on taxes for an apartment, as well as about it. In reality, all this is not so difficult to understand. What do you need to know about apartment taxes in Russia? What features of the process do you pay attention to?

Definition

To begin with, it is worth paying attention to what it is. This is an annual tax that is due to all property owners. It's called property tax.

It is charged for the following type of property:

• apartment;
• room;
• country house;
• structure;
• shares in the said real estate.

In Russia, since 2016, new rules for calculating tax, as well as debt, have been in force. But more about them a little later. First, it's worth paying attention to a few fairly common issues related to property taxes. Which ones?

Taxation on sale

For example, is privatized property taxable? This question worries both sellers and buyers. Answering this is not as difficult as it seems.

The thing is that in this situation you will have to pay several taxes, but not on an ongoing basis. The first is property. From now on, it will be paid by the buyer after registration of the property. The calculation and payment procedure are exactly the same as before the sale of the apartment. That is, the payment is annual in nature.

Is a privatized apartment subject to tax upon sale? Yes. And in addition to property collection, you will have to pay another tax fee. But the seller will already do it. We are talking about income tax. In Russia it makes up 13% of the funds received. Paid only once for each income. Is a privatized apartment subject to taxes? Yes, and several.

Accrual rules

It is also worth paying attention to the fact that in Russia, starting from 2016, citizens will pay property tax according to new calculations. Which one exactly? How is tax calculated on a privatized apartment?

The point is that from now on real estate will be taken into account in calculations. That is, in different regions of the country, apartments of the same size will require payment of various amounts of money.

In order not to have to understand the principles of calculation for a long time, taxpayers are recommended to use a special calculator. It is located on the Federal Tax Service website. For example, you can try the services:

• nalog.ru/rn33/service/nalog_calc (rn33 needs to be changed to rn and the region code of the Russian Federation);
• 213.24.58.228/fiz_calc/.

Here you will have to enter information about the property and the owner of the apartment. You can calculate the tax on any property. After the automatic calculations are completed, the amount due for payment will appear on the screen. Another way to obtain information about the amount of tax dues for an apartment is to search for information on the payment slip sent by the tax authorities.

New warning system

It has already been said that from 2016 in Russia, taxpayers will be notified of the need to pay taxes for apartments under the new system. How exactly? From now on, the country provides for 3 types of information.

Among them are:

1. Standard method. The tax for a privatized apartment will be sent to your home address by mail. It is expressed by a receipt of payment.
2. Personal notification. Every citizen has the right to contact the tax service at the location of the property with an official request for debts. Usually, Federal Tax Service employees print out the payment slip and give it to the owner.
3. Virtual information. A new way to notify the population. It is used when a citizen has a profile on the State Services portal. In this case, the payment will be sent in a letter via the website in electronic form.

As practice shows, while there is no personal account on State Services, a standard citizen notification is used. Is tax paid on a privatized apartment? Yes, it is accrued annually to all property owners. What to do if the payment never arrived?

No receipt

There are several options for the development of events here. The thing is that payment orders in Russia for property are sent no later than 30 days before the tax payment deadline expires. Typically, apartment receipts are sent out in September-October. In 2016, property taxes must be paid by December 1 inclusive. Accordingly, you can safely wait until the beginning of November for payment.

And if the tax on a privatized apartment does not arrive, what should you do? First, remember whether the citizen has an account on the State Services portal. If yes, then you don’t need to wait for a payment by mail. She won't come. Instead, it is recommended to check the profile on the portal. There must be receipt in electronic format.

As an option, you can call the regional Federal Tax Service and find out why the receipt did not arrive. Or go to the tax office in person. In the second option, a receipt is usually issued on the spot. In any case, there is no need to panic until the beginning of November.

About benefits

Another nuance is property tax benefits. Many are interested in what happened to them due to recent changes in legislation. Fortunately, nothing. The tax on privatized apartments for pensioners and other beneficiaries has been retained in full.

It must be taken into account that benefits are not provided for property that costs more than 300,000,000 rubles. In all other cases, deductions are allowed to reduce the amount of tax fees for existing property.

The benefit for pensioners is provided as a reduction in the cadastral value of real estate by a certain indicator. Regarding apartments, this is a deduction of 20 square meters.

To make it clear, we can consider the situation with an example. The apartment of 50 square meters belongs to a pensioner. Then the tax will be calculated based on the cadastral value of the apartment of 30 square meters. That is, let’s assume, not from 500,000 rubles (if 1 square meter costs 10,000 rubles), but from 300,000.

Bank help

Now you can learn about ways to pay property taxes. As already mentioned, there are a lot of options. Each citizen chooses his own payment method. Let's assume that the tax office sent a tax on a privatized apartment by mail. What's next?

A receipt must be paid. The first and most popular method among the population is to contact a bank. For example, in Sberbank. A citizen must take with him an identification card and a receipt with money, then come to the bank cash desk, present documents and money. After checking the information, the bank employee will have to transfer the money to the Federal Tax Service account, and issue the citizen a receipt with a receipt for payment.

ATM

However, this is only the first scenario. How to pay tax on a privatized apartment? The next tip is to use an ATM. A very good way for those who prefer cashless payments.

What should be done? You will have to follow the proposed algorithm of actions:

1. Insert bank plastic into the ATM. Dial PIN code.
2. In the machine menu, select “Payments and transfers” (or something like that, the inscriptions may differ) - “Search for recipient by TIN.”
3. Next, from the payment receipt you need to type the TIN of the recipient’s Federal Tax Service and search for the organization.
4. Select the desired branch of the tax authorities (if there are several of them), as well as the type of tax. Following the instructions of the system, you must provide information about the payer and the amount of the tax fee. Sometimes ATMs automatically find the relevant data.
5. Check that the information about the payer, recipient, amount and type of tax is correct.
6. Confirm payment. For example, in Sberbank a confirmation code will be sent to a citizen’s mobile phone.

Payment terminal

How else can you pay the tax on a privatized apartment? The next method is to use payment terminals. They are available both in the Federal Tax Service (not everywhere) and in banks. The principle of operation is exactly the same as when working with ATMs. The only difference is that cash will be used instead of a bank card.

It is worth paying attention to some payment terminals and ATMs. Sometimes it is enough to bring the payment card to a special reading device, and all tax information will be displayed without additional manipulations. To do this, you need to select the "Search recipient by barcode" option.

Portal "Government services"

You can pay taxes through the Government Services portal. And not only property ones. It is enough to adhere to a certain algorithm of actions. A small note - using this method is only possible when the citizen has an active profile. Otherwise, using “State Services” is not recommended.

You can proceed as follows:

1. Log in to the State Services website.
2. In the search bar for services, type “Taxes” or “Checking debts of the Federal Tax Service.” Next, select the required item in the menu that appears.
3. When information about the apartment tax debt appears on the screen, you need to click on “Pay”.
4. Select a suitable payment method. Usually a bank card is selected. In specially designated fields you need to enter your bank account details and then confirm the operation.
5. Print or save your tax receipt.

Internet banking

Or you can pay the tax on a privatized apartment through Internet banking. For example, through the Sberbank Online system. How will payment be made?

It's simple. Required:

1. Log in to your account in the Sberbank Online service.
2. In the search bar for services, type “Check” Select “Search by TIN” or “By last name”. Depends on how convenient it is for the user.
3. Find the tax payment and click on “Pay”.
4. In the window that appears, write information about the recipient.
5. Check the data is correct and confirm the payment. It is recommended to print your payment receipt.

Online wallet

Another payment method is to use an electronic wallet. The principle of operation is exactly the same as with Internet banking. The only difference is that in the previously proposed method, money is transferred to the Federal Tax Service account instantly. And if you use electronic wallets, you will have to wait 2-3 days.

Tax notices with calculations and recalculations of property tax for apartments located in Moscow and the Moscow region are sent by the tax service from a single center in Mytishchi (index 141020 or “Mytishchi-DTI”).
Frequently asked questions about apartment taxes:

Legislation and regulatory framework for property tax (apartment)

Please note that we will talk about the tax on apartment ownership, and not about the income tax arising from the sale of property.
Personal property tax is a local tax governed by Chapter 32 of the Internal Revenue Code and local regulations.
This tax, in addition to apartments, is levied on rooms, residential buildings, garages, parking spaces and others, including unfinished buildings and structures owned by individuals.

In this article we are only interested in private residential premises (apartments and rooms) located in Moscow and the Moscow region.
Taxes on apartments and rooms of citizens are calculated annually for the calendar year. A notification calculating the amount of tax for the past year and a receipt for payment are sent to the owners by the tax service.

Deadlines for payment of property taxes

Lawmakers have regularly changed property tax deadlines in recent years. Property ownership taxes before 2014 were paid until the fifth of November of the following year. In 2015, the payment deadline was unexpectedly reduced by one month until the first of October. In 2016, the time for paying taxes was extended again, now until the first of December.
Thus, Apartment tax for 2015 will need to be paid before the beginning of December 2016.

The tax is calculated based on. Until this year, the tax base was calculated according to.

Apartment tax calculation for 2014

Formula for calculating apartment tax for 2014: H = I * S * M / 12, Where

How to find the inventory value of an apartment

Information about the inventory value of the apartment (“cost according to the BTI”) is not publicly available. The cadastral register of real estate has been maintained since 2013 and does not contain this data. The tax office uses information received from the BTI before March 1, 2013 for calculations.
Data on the inventory value of housing can be requested from the Federal Tax Service or Rosreestr, or based on information from tax calculations of previous years.

New tax on apartments in Moscow and the Moscow region from 2015

In Moscow and the region, a “new real estate tax” has been introduced since 2015. The tax base for an apartment becomes its market (cadastral) value. The tax base has increased by an order of magnitude. However, the tax rate has been reduced several times. However, the final tax amount will increase significantly.
The increase in the tax burden of citizens will not occur abruptly in 2015, but will be spread over four years (from 2015 to 2019).
For each apartment, the difference between the new tax (at the “market” price) and the old one (at the BTI) is determined. Each year during these four years the tax amount (compared to the previous year) will increase by a fifth of this difference.

The cadastral value of an apartment or room can be easily found on.

Rate until 2014 (for the cost of an apartment according to the BTI)

The tax rate for residential premises in Moscow and the Moscow region is growing progressively with an increase in inventory value.
In Moscow, for apartments with a cost of up to 300 thousand rubles, the rate is 0.1%, for a cost from 300 to 500 thousand - 0.3%, from 500 thousand to one million - 0.6%, for a higher cost - 0.75%.

Detailed information about residential tax rates can be found at.
To search, indicate the year of calculation (“Tax period”), select the type of tax (“Personal Property Tax”) and select your region (“50” – Moscow region, “77” – Moscow).

Rate from 2015 (for the “new tax” on an apartment)

The tax rate in Moscow and the region for residential premises (apartments and rooms) of individuals is set at 0.1 percent.

Tax benefits for apartments in Moscow and the Moscow region

Federal and local benefits for apartment owners are similar to those for owners of residential buildings.
Detailed information about benefits for individuals is contained on the official website www.nalog.ru in the reference information on property tax benefits.

What is the tax rate for parking spaces and garages?

Paragraph 1 of Article 406 of the Tax Code of the Russian Federation sets the tax rate for garages and parking spaces at a rate not exceeding 0.1%. However, paragraph 3 of the same tax article allows local authorities to increase this rate three times or reduce it to zero.
By Moscow City Law No. 51 of November 19, 2014 “On the property tax of individuals,” the rate for garages and parking spaces is fixed at 0.1% of the cadastral value of the property.
This law came into force on January 1, 2015. Thus, Tax on garages and parking spaces located in Moscow must be paid at a rate of 0.1%. If you discover a discrepancy in the calculation of tax amounts for an apartment, prepare an application to the tax office requesting clarification of the calculations.
Send your claim to the territorial tax office (according to the location of your apartment or room) by registered mail.