Personal property tax rate in 2021

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.

Taxpayers

The tax is required to be paid by organizations and individuals who own land plots under the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. In relation to land plots included in the property constituting a mutual investment fund, management companies are recognized as taxpayers. In this case, the tax is paid from the property that makes up this mutual investment fund.

Important

Organizations and individuals are not recognized as taxpayers of land tax in relation to land plots held by them under the right of gratuitous fixed-term use or transferred to them under a lease agreement (clauses 1, 2 of Article 388 of the Tax Code of the Russian Federation).

Taxpayer organizations determine the tax base independently on the basis of information from the state real estate cadastre about each land plot owned by them by right of ownership or right of permanent (perpetual) use. Taxpayers - individuals who are individual entrepreneurs, determine the tax base independently in relation to land plots used (intended for use) by them in business activities, based on information from the state real estate cadastre about each land plot owned by them on the right of ownership, permanent (perpetual) right ) use or the right of lifelong inheritable ownership. For everyone else, the land tax is calculated by the tax inspectorate (clauses 3, 4 of Article 391 of the Tax Code of the Russian Federation).

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).

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 is property tax calculated in 2021?

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 on the inventory value of the object, but on the basis of its cadastral value

(i.e. as close as possible to the market).

Note!

All subjects of Russia had to completely switch to calculating property taxes based on cadastral value by January 1, 2020.

The new calculation procedure is introduced separately by each subject of the Russian Federation. In 2021, the tax based on the cadastral value of real estate for individuals will be calculated in 74 regions (this is what will need to be paid in 2021). The tax for the period 2021 will be calculated based on cadastral value in all regions of the Russian Federation, except Sevastopol.

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:

Nk = (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: 1,800,000 rubles.
(RUB 3,000,000 – RUB 1,200,000).

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 in common joint ownership
, the tax is calculated for each of the participants in joint ownership in equal shares.

Tax rate

Tax rates in each subject of Russia are different; you can find out their exact amount in force in 2021 on this page. Please note that tax rates should not exceed the following limits:

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:

Ni = 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 in common joint ownership
, 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 cost of the apartment is 200,000 rubles.
.

Tax calculation

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

Property tax in this case will be equal to: 100 rubles.

(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:

H = (Hk – Ni) x K + Ni

Nk

– tax calculated from the cadastral value of the object (see above).

Neither

– tax calculated from the inventory value of the object (see above).

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.

Rule 1 – Personal property tax rates must NOT exceed

Land tax benefits for apartments

The main benefit was adopted in 2015 - the complete abolition of land tax obligations for owners of residential premises in multi-apartment buildings. When it still existed, the owners were interested in the question of benefits. Only individuals who were representatives of the indigenous peoples of the Far East and North received complete exemption.

Many local administrations could set their own benefits:

• Complete release;
• Partial release;
• Reducing the base.

The categories of the population for which the benefit was valid were determined by specific administrations.

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.

What to do if there is no tax notice?

Those citizens who have a personal taxpayer account on the Federal Tax Service website receive tax notifications electronically. All their tax documents are posted in their personal account and are not duplicated by mail.

If the notification has not arrived either by mail or in your personal account, the Federal Tax Service recommends that you contact the tax office yourself:

• through the service website;
• through your personal account;
• by mail;
• through the MFC;
• in person at the branch.

The electronic signature is recorded on a protected physical medium - a token. In our store you can purchase JaCarta LT tokens, Rutoken EDS 2.0.2100, Rutoken Lite 64. They comply with legal requirements and have all the necessary certificates.

Tax officials remind you that they do not send notifications if the tax amount does not exceed 100 rubles or for objects for which you do not need to pay tax, for example, due to the application of a tax benefit, deduction, etc. In this case, you need to wait until the amount of taxes has accumulated over several years and exceeds 100 rubles - then a tax notice will arrive.

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).

How to pay taxes?

Taxes are assessed by the Federal Tax Service based on data available in Rosreestr, the State Traffic Safety Inspectorate and other information systems that transmit information to tax authorities. A month before the deadline for paying taxes, the Federal Tax Service informs everyone by sending out tax notices indicating the amount of tax to be paid. The tax notice can be sent electronically or in printed form.

You can pay taxes in different ways:

• through the “Taxpayer Personal Account for Individuals” on the tax office website or in the “Taxes FL” mobile application;
• on the Gosuslugi website using the details specified in the tax notice;
• through a self-service banking terminal;
• at the post office;
• in the MFC;
• through online banking - in your personal account on the bank’s website or in the mobile application;
• in person at the bank - to do this you need to come to the bank with a tax notice.

Expand your capabilities using the Astral-ET electronic signature for individuals. Receive government services, log into the taxpayer’s personal account, work remotely, participate in auctions - this and much more can be done with an electronic signature. And from 2022, an electronic signature will be required for employees who submit reports or sign other legally significant company documents.