Personal property tax rate in 2021

Many types of taxes established in the Tax Code of the Russian Federation are regional. This means that their order, rate, features of determining the base, benefits, etc. are established by the legislative bodies of the constituent entities of the Russian Federation, based on the corresponding chapter of the Tax Code. Organizational property tax refers to just this type of fee.

How to correctly calculate the property tax owned by an organization and how often to pay it? Is any property subject to this tax? Is every organization a payer? What changes await entrepreneurs in this area? We analyze and answer these questions.

Property tax rates – what are they?

We discussed tax rates based on the cadastral value of all types of real estate, where they come from and how they are established in a separate article (you can read the link).

Property tax rates for individuals are regulated by Chapter 32 of the Tax Code. The property tax rate for individuals is a certain value that is set by local authorities as a percentage of the cadastral value of real estate (house, apartment, studio, real estate complex, utility block, bathhouse, etc.).

This list does not include land plots, since their taxation is regulated separately (You can read about tax rates on land here).

For example, an individual owns an apartment with a cadastral value of 5 million rubles. The tax rate is set by local authorities and is equal to 0.1%. In theory, 5 million rubles are needed to calculate the tax. multiply by 0.1% and you get five thousand rubles. But it's not that simple. The Tax Code provides for deductions and benefits for certain categories of citizens, which means the tax amount may be less.

What real estate is not subject to property tax?

The following forms of real estate are not recognized as objects of taxation:

• land plots, water bodies, natural resources;
• property of federal bodies that is used for the security needs of citizens of the Russian Federation;
• objects of cultural heritage recognized as such by federal legislation;
• ships with nuclear or nuclear installations, icebreakers;
• space devices;
• property listed in groups 1 or 2 of depreciation funds.

For what property of individuals are tax rates established?

• House;
• apartment;
• room;
• garage, parking space;
• single real estate complex;
• unfinished construction and other real estate.

Not long ago, in 2021, the concept of “garden house” was introduced (Article 3 of Law No. 217-FZ of July 29, 2017). According to the provisions of this law, a garden house is considered non-residential, as it is not suitable for permanent residence. However, for tax purposes, all houses (including garden houses) located on the lands of individuals (in SNT, ONT, on the lands of private household plots and individual housing construction) are classified as residential buildings (Article 401 of the Tax Code).

Tax benefits

The list of organizations that are provided with benefits for paying property taxes is established by Article 381 of the Tax Code of the Russian Federation. According to it, the following are exempt from paying tax:

1. organizations and institutions of the penal system - in relation to property used to carry out the functions assigned to them;
2. religious organizations - in relation to property used by them to carry out religious activities;
3. All-Russian public organizations of disabled people:
   among whose members disabled people and their legal representatives make up at least 80% - in relation to the property used by them to carry out their statutory activities;
4. whose authorized capital consists entirely of contributions from these organizations, if the average number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25%, in relation to the property used by them for production and (or) sale goods (except for excisable and some others), works and services (except for brokerage and other intermediary services);
5. institutions, the only owners of whose property are the specified organizations of disabled people - in relation to the property used by them to achieve educational, cultural, medical, health, physical education, sports, scientific, information and other purposes of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to disabled people, disabled children and their parents;
6. organizations whose main activity is the production of pharmaceutical products - in relation to property used by them for the production of veterinary immunobiological drugs;
7. organizations:
   in relation to federal public highways and structures that are their integral technological part. The list of property related to the specified objects is approved by the Government of the Russian Federation;
8. in relation to property recorded on the balance sheet of an organization - a resident of a special economic zone, created or acquired for use in the territory of the SEZ when conducting activities within the framework of the concluded agreement (within 10 years from the month following the month of registration of the specified property);
9. recognized by innovative management companies;
10. received the status of participants in the Skolkovo project to carry out research, development and commercialization of their results;
11. property:
    specialized prosthetic and orthopedic enterprises;
12. bar associations, law offices and legal consultations;
13. state scientific centers;
14. and others - for a complete list, see Article 381 of the Tax Code of the Russian Federation.

Note!

From January 1, 2021, constituent entities of the Russian Federation have the right to establish on their territory a benefit in relation to movable property registered as fixed assets on January 1, 2013.

The exception is movable objects registered when:

• reorganization or liquidation;
• transfer to each other by interdependent persons.

However, these exceptions do not apply to railway rolling stock manufactured since January 2013. Changes have been made to paragraph 25 of Article 381 of the Tax Code of the Russian Federation.

The Code was also supplemented by Article 381.1 of the Tax Code of the Russian Federation, which established: if the region does not take advantage of this right, then from 2021 this benefit will no longer be valid on its territory. The benefit established by clause 24 of Art. 381 of the Tax Code of the Russian Federation (in terms of property located in the Russian sector of the Caspian Sea) will also be applied from January 1, 2021 only if the relevant law is adopted by the subject.

The changes are provided for by Federal Law No. 401-FZ of November 30, 2016.

What tax rates for the cadastral value of property of individuals are adopted in 2021

Individuals pay property tax annually. So, until December 2021 you will have to pay for owning property in 2020.

Tax rates for cadastral value in 2021, as in previous years, are set by local authorities in whose territory the real estate is located.

For a Moscow apartment, rates for personal property. persons are set by Moscow, and for a house in the Moscow region the tax rate based on the cadastral value will be set by the municipality in whose territory the property is located.

In order to understand what tax rate is adopted in 2021 for your apartment or residential building, you should find the current act (Resolution, Order, Decision) of the local municipality and find out what rate is applicable to your property. (Individuals do not have to do this, except perhaps out of curiosity, because they receive a notification about property taxes from the local Federal Tax Service).

There are general rules that municipal authorities must strictly observe - property rates should not exceed those established by the tax code.

How often do you need to pay?

The tax period is a calendar year, and the reporting period is every quarter.

NOTE! Since the tax is regional, local authorities have the right not to establish reporting periods for it.

If reporting periods are established, advance payments in the amount of a quarter of the tax rate must be made. During the tax period, tax is calculated using the usual formula: the product of the tax rate and the tax base, from which advance payments are deducted.

IMPORTANT INFORMATION! If during a particular period the property subject to tax is no longer owned by the taxpayer, then the tax is calculated based on the full months of the reporting period when the property belonged to the owner.

After the expiration of the period (reporting or tax), a tax return is submitted to the Federal Tax Service (it must be submitted no later than 30 days after the expiration of the period).

Rule 1 – Personal property tax rates must NOT exceed

How is property tax calculated in 2021 for legal entities in the SEZ

The special economic zone (SEZ) in the Kaliningrad region has its own tax benefits in accordance with Art. 385.1 Tax Code of the Russian Federation. These benefits in the form of reduced tax rates apply to property that was created or acquired by SEZ residents during the implementation of various investment projects.

Find out more about SEZ rates in ConsultantPlus. Get trial access to the system and upgrade to the Ready Solution for free.

Rule 2 - Tax deductions

When calculating tax, the following is deducted from the tax base (cadastral value):

This means that you are not required to pay tax for part of the apartment (room, house).

Example : we calculate the tax on an apartment: Area – 40 sq. m. m Cadastral value – 4 million rubles. (100 thousand per 1 sq.m.) Tax rate – 0.1%. Calculation formula: (40-20)*100,000*0.1%= 2,000 rub. The same formula applies to other types of real estate, subject to specific features.

Who is entitled to benefits?

The following property owners will not pay property tax or will pay only partially:

• religious organizations, if this property is directly related to religious activities;
• the criminal correctional system, which uses property for its direct activities;
• law firms, legal consultations;
• organizations of disabled people in official status;
• state scientific organizations;
• pharmaceutical manufacturers.

Rule 4 – Tax period

The property tax rate for individuals in 2021 based on cadastral value is set for the tax period. But what if you became the owner of property, let’s say, only in November 2021? Do you really have to pay tax for the whole year?

If you purchased property, then you also acquired the need to pay tax on it, but only from the moment of acquisition. That is, when calculating the tax, the tax authorities will take into account how many full months you own the property (if the property was purchased before the 15th day of the month, then this month will be counted as full) and you will have to pay the tax only for the months of ownership (the total tax amount is divided by 12 months and multiplied by the number of months you own).

Tax base: now there are two

1. Until 2021, the property tax base was its average annual cost.
   Accounting adopted in each organization approves the residual value of property, taking into account depreciation, according to which this tax is calculated. In this case, the residual value for each first day of the month in the reporting period is taken into account and divided by the number of months in the period plus the next one (since the payment is made before the expiration of 30 days).

   Calculation example . The residual value of the real estate of Sonet LLC was:

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   • as of January 1, 2015 – 26,000 rubles;

   as of February 1, 2015 – 25,600 rubles;

2. as of March 1, 2015 – 25,000 rubles;
3. as of April 1, 2015 – RUB 750,000;
4. as of May 1, 2015 – RUB 740,500;
5. as of June 1, 2015 – RUB 720,000;
6. as of July 1, 2015 – RUB 710,000;
7. as of August 1, 2015 – RUB 700,000;
8. as of September 1, 2015 – RUB 680,000;
9. as of October 1, 2015 – RUB 680,000;
10. as of November 1, 2015 – 670,300 rubles;
11. as of December 1, 2015 – RUB 660,000;
12. as of December 31, 2015 – RUB 650,000.

The average annual cost of property will be: the amount for these months is 7,037,400 rubles. / (12 + 1 month) = 541,338.46 rubles.

13. Since the beginning of the year, changes adopted by Art. 378.2 of the Tax Code of the Russian Federation, declared the tax base for certain types of real estate of their cadastral value at the time of January 1 of the tax period. This innovation applies to such real estate as:
    shopping complexes and premises inside them;
14. office buildings and premises;
15. non-residential stock, which, according to cadastral documents, is suitable for the placement of administrative, shopping centers, catering and consumer services enterprises;
16. property of foreign enterprises that do not operate with permanent missions;
17. residential real estate not listed on the balance sheet as fixed assets.

ATTENTION! The federal authorities can themselves determine the types of property where the tax should be calculated based on the new base.

If an entrepreneur did not take the innovation into account and transferred the tax based on the average annual cost, whereas he should have calculated it according to the cadastral valuation, then, in addition to the additional payment for arrears, he will face a large fine.

The procedure for calculating tax based on cadastral valuation

To determine on what basis to calculate the tax on the new base, the entrepreneur must sequentially go through the following procedure.

1. Find out whether the transition to a new tax base has been accepted in your region.
2. Concerning your real estate, clarify whether the law’s criteria regarding taxation based on cadastral valuation apply to it.
3. On the official website of your region, find your property in the list of property subject to taxation according to the new principle.

FOR YOUR INFORMATION! If the area actually used for activity is less than a fifth of the total area of ​​the property, then the tax base will remain the average annual value, even if, according to other criteria, the property is taxed according to the cadastral valuation.

Is the cadastral valuation too high?

If an entrepreneur does not agree with the amount of the cadastral valuation (usually it is indicated as the maximum), he can change it by conducting an independent assessment and submitting an application with its results to Rosreestr. If this authority refuses, you can go to court, having a fairly high chance of satisfying the claim.

Consequences of incorrectly filling out field 107

Filling out field 107 “Tax period” incorrectly does not result in the payment to the budget being recognized as not transferred. Consequently, the payer can clarify the payment provided that he independently discovers the error (clause 7 of Article 45 of the Tax Code of the Russian Federation).

To clarify the payment, you must submit to the Federal Tax Service a statement of the error, drawn up in any form, and attach a copy of the payment order to it. If necessary, a joint reconciliation of paid taxes is carried out, based on the results of which a report is drawn up. Based on this act and a written statement about the error, the tax authority makes a decision to clarify the payment.

What is a payment order

A payment order is an order drawn up in a document of a certain form from the account owner to the bank servicing this account to write off a specific amount of money to the recipient’s account opened with the same bank or other financial institution.
From September 10, 2021, the payment order form was approved by Bank of Russia Regulation No. 762-P dated June 29, 2021; it has not changed compared to what was previously in force. It is used to transfer funds:

• for delivered (performed, rendered) goods (work, services);
• to budgets of all levels, as well as the social insurance fund;
• for the purpose of returning/placing credits (loans), deposits and paying interest on them;
• for other purposes provided for by law or agreement.

The payment order form and a sample of how to fill it out can be found here.

Results

A payment order is a document used to transfer funds to the recipient. Field 107 “Tax period” is filled in when paying taxes or contributions and contains key information about the period for which the payment is made. The accuracy of identification of the payment by the regulatory authority and, as a consequence, the unambiguity of its assignment to the corresponding tax period depends on the correctness of filling out this field.

Sources:

• Tax Code of the Russian Federation
• Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Procedure for filling out a payment order

The content of the payment order and its form must comply with the requirements prescribed by law. The document regulating the procedure for filling out the fields of payment orders is Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n, which describes in detail the algorithm for filling out each field.

You can find samples of filling out payment forms for different types of taxes in the Ready-made solution from ConsultantPlus. Try K+ for free and get samples from the experts.

For information about which details are basic for a payment order, read the article “Basic details of a payment order”. And how the list of details to fill out depends on who the transferred funds are intended for, read here.

If you still have questions about filling out payment forms, ask them on our forum. For example, you can find out how to fill out a payment order for a fine on the thread.

How to calculate the tax amount

The general calculation rules are as follows: the tax base is multiplied by the tariff. If advance payment is provided in your region, then subtract all advance payments paid from the calculated fee amount.

The detailed procedure for calculating the contribution depends on the type of value of real estate assets:

1. Average annual. This is the value obtained by summing the residual value on the 1st day of each month for the year. The result is calculated as follows: Tax contribution = СрС × rate (maximum 2.2%).
2. Cadastral. Determined for each real estate fund as of January 1 of each year. The formula is: Property fee = KS × tariff (maximum 2%).

IMPORTANT!
Use our online calculator to calculate.

Who is eligible for benefits?

The country has federal and regional benefits. Federal are generally accepted preferences, regional are preferential programs of constituent entities of the Russian Federation. In 2021, property tax rates range from 0 to 2.2%, the tariff is determined by local legislators. They decide which benefit and which category of taxpayers to assign in the reporting period. Preferential benefits for legal entities, including budgetary organizations, are established only by regional authorities. The list of preferential categories is presented in Article 381 of the Tax Code of the Russian Federation.

Despite the fact that budgetary institutions are recognized as taxpayers of property contributions, they have the right to obtain preferential conditions for themselves.

In 2021, public sector employees receive a preference for the maximum tariff in the following categories:

• cadastral value - 2%;
• residual value - 2.2%.

Preferential programs apply to assets used in the taxpayer's main activity. Benefits are not affected by the form of ownership or level of capitalization of the company.