Tax based on cadastral value - all features and methods of calculation

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2021-03-13

Starting in January, the rules for how tax is calculated based on cadastral value for legal entities and individuals have partially changed. Companies no longer have to pay it for movable property. Read about all the nuances and in what cases payment is required in the article.

Taxation takes place in a lump sum or with advance payments. Payment is made at the location of the object. When certain dates approach, the phrase “property tax at cadastral value” is heard more and more often. What it will be like in 2021 was determined by the inventory and cadastral price, now only the latter.

What is cadastral value tax and what is its essence?

This is one of the types of mandatory payments to the state, which is based on an established tariff. A tax is generated and must be paid in a number of transactions with a house, apartment, etc. or at the end of the period.

The fixed tax on the cadastral value includes the determination of the latter - the price that is formed as a result of an independent assessment of the property. When calculating the total amount of the duty, the price is taken into account, which is formed according to methods approved by local authorities.

Important! To pay the correct fee, you need to obtain a certificate from the Unified State Register of Real Estate about the cadastral value (to order, follow the link).

When paying taxes based on the cadastral value, data from the unified register is taken into account. If they are not available, an independent initial assessment must be ordered.

Results

Finding out the amount of land tax debt is easy. It is enough to contact the Federal Tax Service at the place of registration in person or take advantage of the opportunities that the Internet now provides.

Sources

• https://nalogi.online/land-tax
• https://Shtrafy-GIBDD.online/transportnyj-nalog.php
• https://www.mos.ru/otvet-dokumenti/kak-proverit-i-oplatit-nalogovuyu-zadolzhennost/
• https://pravoved.online/kadastrovyj-uchet/kak-uznat-nalog-na-zu
• https://zen.yandex.ru/media/lifeprofit/5-sposobov-proverit-dolgi-po-nalogam-5f1597b5743dd36e9b234905
• https://Gosdolgi.online/
• https://nalog-nalog.ru/zemelnyj_nalog/uplata_zemelnogo_naloga/kak_uznat_zadolzhennost_po_zemelnomu_nalogu/

Example of calculating property tax

Calculations are also carried out for land plots. The norm is prescribed in Article 389. NK of Russia. For the basic price, in order to calculate the tax, information is taken from the unified register. If changes have been made to the land plot, then the cadastral value of the plot is taken into account - the land tax on the date of the changes.

Note: increasing the size of the collection is not a popular measure, but is sometimes used to fill the treasury. In the Russian Federation, a rule has been established that it is not the tax itself that is actually revised, but the cadastral valuation once every 5 years.

Important! Don't fall for scammers. If you need an objective assessment of real estate, contact us through the official website.

Look at the example of tax calculation, understanding what exactly is included in the formula.

According to the rules, when making a preliminary calculation, allocate 0.1% of the indicator for further payment to the treasury. This applies to residential premises, outbuildings, no more than 50 sq.m., and subsidiary plots.

Increased cadastral value, interest - tax will be higher and, according to analysts, can reach up to 20%.

Ways to find out your debt

There are many ways to find out if you have tax debts. Let's list just a few of them:

• Through a personal visit to the Tax Inspectorate. To do this, the taxpayer needs to come with a passport and TIN to the Federal Tax Service at the place of residence. The inspector will not only provide him with information about the debt, but will also print out a receipt for payment of land tax. It can be paid at any bank without commission.
• Apply with your passport and TIN to any conveniently located MFC.
• Using a special electronic service of the Tax Inspectorate (which does not require authorization) or the taxpayer’s personal account.
• Through the State Services portal. To gain access to all the wide functionality of the service, you must first go through the identification procedure.
• On the FSSP website. Information about tax debts is also displayed in the online service for checking debts from bailiffs. But only debts that have long since become overdue and for which enforcement proceedings have already been opened are displayed here.
• In the personal account of the electronic money user. This opportunity is implemented in the most popular services in Russia, Yandex.Money, WebMoney and Qiwi Wallet in the online payment sections.
• In Internet banking. For example, through Alfa-click or Sberbank Online.

Property tax for legal entities. persons

When researching in advance what the tax is based on the cadastral value, check out the local collection rates.

The current size for companies changed at the beginning of 2021. According to Art. 2 and 4 of Law No. 302-FZ dated August 3, 2018, when calculating this payment on the property of organizations, it is no longer necessary to take into account movable property. The exceptions are:

1. spaceships;
2. monuments as architectural objects;
3. natural and water resources.

Property tax is regional and its amount varies between regions. Benefits are determined by local authorities and the Code.

Which areas are exempt from taxes?

It is necessary to understand that there are a number of objects for which annual payment of taxes is not required. The full list can be found by opening the current edition of the Tax Code of Russia. In short, such a need is absent for owners of land that was previously withdrawn from circulation in an official manner, that is, which cannot be registered for public use and access. In addition, areas that are objects of cultural or natural value are exempt from the need to pay taxes. For example, water bodies, forest areas, historical cultural sites, and so on.

Calculation of tax based on the cadastral value of real estate

You need to make a preliminary calculation, then you should follow these step-by-step instructions:

• select a subject of the Russian Federation on the map;
• select a suitable municipal entity;
• indicate the type of duty and period;
• Click on the “find” button.

An online service to find out the real estate tax by cadastral value and what the fee will be saves time. As a result, you get a table indicating interest rates, because the tax in each region is different. You can also find out in advance the tax on the cadastral value of an apartment or any other real estate, for example, a house, outbuildings on a plot, and calculate it for a land plot.

How to watch?

The easiest way to find out land tax by cadastral number is through the calculator on the Federal Tax Service website. This will require information about the cadastral number, the size of the share, the period of ownership, tax deduction, interest rate and percentage of benefits provided for certain categories of citizens (Article 391 of the Tax Code of the Russian Federation). First of all, it is necessary to clarify the information on the land plot through an extract from the Unified State Register or on a public cadastral map.

Information about the memory on the PKK

Searching for a land plot on a cadastral map is carried out by address or number.

The first option is relevant if the cadastral number is unknown to you. Go to the service page through the Rosreestr website by selecting “Online reference information on real estate” in the “Electronic Services” section. Alternatively, enter “Public cadastral map” into the search engine and follow the first link.

Search stages:

1. go to the search section of the help information;
2. indicate the cadastral number or address of the land plot (district, locality, street and house number);
3. enter the text from the image and click “Generate request”;
4. in the window that opens, click on the link with the address of the object;
5. Under the information block, click on the link “Find an object on the public cadastral map.”

The service will redirect you to the cadastral map and open an information block containing basic information about the property. Among them:

• type of plot, cadastral number and quarter;
• status, address and category of land>;
• form of ownership, cadastral value and area;
• permitted use and name of the relevant document.

Of the established information, you will only need the cadastral number, since the Federal Tax Service calculator uses it to search for a site and load the necessary information. The size of the share in the right and the period of ownership can be found in the USRN extract. For information about tax deductions, interest rates and percentage benefits, please check the notification from the Federal Tax Service.

Important! Please pay attention to the information update period on the Rosreestr website. The date of the last update is indicated in the information block after clicking on the link with the address of the object in the search query of the Reference Information. If the information has been updated a long time ago, it is better to request an extract from the Unified State Register of Real Estate.

Calculation via the Federal Tax Service website

The calculation is made through the Federal Tax Service calculator. To find it, go to the official website of the tax service, then in the “Services” section, select “Tax calculators” and “Land tax and personal property tax calculator”.

A window will open for entering data, where you must act in the following order:

1. indicate the type of tax “Land tax” and click “Next”;
2. select the tax period for which you want to calculate the tax (maximum previous year);
3. enter the cadastral number of the plot;
4. after clicking “Next”, an information block with information about the property will appear (compare them with those you have installed);
5. indicate the size of the share in the right as a whole or fractional number (if the plot belongs to you individually, indicate 1);
6. enter the period of ownership of the plot in accordance with the title documents (if more than a year, indicate 12 months);
7. indicate whether you were provided with a tax deduction (click on the link “Yes” or “No”);
8. enter the interest rate established in the region in accordance with the notification from the Federal Tax Service in the “Tax rate” section;
9. indicate the percentage of benefits if you belong to the categories of citizens from the list of Art. 391 of the Tax Code of the Russian Federation in accordance with the notification from the Federal Tax Service;
10. after clicking “Next”, an information block will appear indicating the amount payable for the specified reporting period.

Important! In a number of cases, an increasing coefficient of 1.1 is applied to land tax (Article 396 of the Tax Code of the Russian Federation). The calculator does not take it into account, so you will need to multiply the specified amount by the coefficient yourself.

How to calculate land tax based on cadastral value

Organizations carry out tax calculations independently. In order to find out in advance what the tax will be for individuals, use online services or trusted agencies.

We do the calculations ourselves. To do this, we multiply the cadastral valuation by the product of the area of ​​the object minus the deduction, and multiply by the appropriate rate. We recommend paying the fee on time and in full to avoid problems with the law.

The calculation rules are simple, the main thing is to know the formula. Multiply the data and find out how much you need to pay for the whole year. For example, in one region of the Russian Federation, when calculating for a residential building, a coefficient of 0.3% is used, in the capital region it reaches 0.4%. As an example: the tax on the cadastral value of an apartment is 0.1%; for “luxury options” it can be increased up to 1%. To find out the price per 1 sq. m, before making the calculation, divide the indicator by the entire area.

A fundamental nuance: the duty is not paid on the entire area, but only on that which is subject to taxation. Now you understand how simple, accurate and competent it is to calculate property taxes on your own.

Determining the amount and paying taxes online

Land taxes must be paid on time. But to do this you need to know exactly how to go through this procedure.

Today, paying land tax is not something difficult, since the state is focused on the digitalization of the population, gradually transferring public services and payments to the Internet and the digital technology sphere. The situation is similar with paying taxes. On the official website No Penalties, you can quickly find and pay any tax assessment for an individual online. All you need to do for this is to enter the document index from the Federal Tax Service notification and submit the request for processing. The duration of the procedure does not exceed two minutes.

After sending a request using the tax notification INN or UIN, the result will immediately appear on the screen. If you have a tax debt, you can also pay it off in a few clicks.

Deductions and their sizes

Before calculating the tax, keep in mind: the deduction applies to all residential properties owned. When determining the cost of the duty, the deduction is not tied to the number of owners. The tax is calculated based on the cadastral value, taking into account the type and area of ​​the property. There is a rule for how to calculate taking into account the area of ​​the object (in m2):

• room: up to 10;
• apartment is 2 times larger;
• for home, agricultural buildings no more than 50.

The criterion directly determines what the tax will be, and the indicator determines how many “squares” are ready to be “forgiven.”

You can order an electronic extract of the cadastral value from Rosreestr, signed with an electronic digital signature, on this page of our website.

Tax benefits

Veterans of the Second World War and military operations, heroes of Russia and the USSR, residents of Kamchatka and the extreme regions of the North can take advantage of the privileges. It will be possible to reduce taxes by 10 thousand rubles. There are no benefits for pensioners, but there are regional programs. To take advantage of the relief, you must contact the tax service, presenting documents for the land, your passport and a certificate to confirm your rights to use the relief.

The tax service can recalculate the amount for the last 36 months, the answer comes from the Federal Tax Service within 2 working weeks. 30 calendar days are allotted for the transfer of funds.

Who gets benefits?

Citizens defined in Art. 399 and 407 of the relevant Code. The document determines that the fee may not be paid by certain persons at the federal and regional level. Such a tax at the federal level is not interesting for such categories as:

• WWII veterans;
• Heroes of the Soviet Union and the Russian Federation;
• disabled children, 1st, 2nd groups;
• liquidators of a number of emergency situations;
• military personnel and their families.

Pensioners do not have to worry about additional expenses - they are exempt from payment. You need to pay and pre-calculate the amount of the fee in the case where, for example, there are 2 apartments or a large plot of land. Benefit for only 1 property in the category

It is not necessary to calculate the tax in advance based on the cadastral value for persons whose building is less than 50 square meters. You may not find out what the amount of payment is for a number of other persons who have benefits from local governments. Large families do not pay the fee.

The tax does not provide a benefit if the object is above 300 million rubles.

If he is not paid according to the benefit, the person independently informs the service about this, providing documents for proof.

Responsibility of individuals for late or non-payment of tax is not land

To ensure the full fulfillment of the duties assigned to individuals and legal entities, parliamentarians have established liability measures if the 2021 land tax is not paid (on time or in principle). Sanctions are established depending on the amount of harm caused and the level of public danger.

1. In case of late payment of land tax, a penalty is automatically charged in the amount of one three hundredth of the Central Bank refinancing rate.
2. If there is no budget revenue from a completed payment due to a deliberate understatement of the tax base, the executive body may demand payment of a fine. Its final amount is 20 percent of the total outstanding amount. In case of deliberate underestimation for personal gain, this value doubles.
3. Criminal liability is also provided for by current legislation, but only in extreme cases.