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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.
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%.
How to determine the rate?
The interest rate when calculating the tax is set by the municipal authorities that own the territory of the municipality on which the site is located. The percentage is displayed in the notification from the Federal Tax Service in the “Tax rate” column. You can find out the rate yourself through the Federal Tax Service information service. For this:
- on the official website of the Federal Tax Service, go to the “Services” section;
- in the “Reference Information” section, click on the “Reference Information on Property Tax Rates and Benefits” tab;
- select the type of tax “Land tax”;
- indicate the tax period for which the rate is calculated (maximum last year);
- indicate the name of the subject of the Russian Federation (region or territory);
- enter the name of the municipality on whose territory the site is located and select an object from the list (indicated in the Unified State Register of Real Estate);
- click the “Find” button, in the window that opens, click “Details” opposite the information about the regulatory act;
- The information block below reflects the rates in force in the region for certain categories of real estate.
Thus, it will not be possible to determine the land tax rate by cadastral number. To calculate the amount to be paid, additional information about the site, benefits and rates established in the region will also be required. Most of the necessary information is contained on the official website of the Federal Tax Service and the tax notice. If necessary, request an extract from the Unified State Register of Real Estate to ensure that the information on the cadastral map is up to date.
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:
- spaceships;
- monuments as architectural objects;
- natural and water resources.
Property tax is regional and its amount varies between regions. Benefits are determined by local authorities and the Code.
Who must pay land tax and what determines its amount?
Not every businessman has to pay land tax.
As soon as a land plot appears as part of his property, the issue of calculating and paying this tax becomes relevant. For example, on January 21, 2020, the company registered ownership of land - from that moment on, it has the obligation to calculate and pay land tax (clause 1 of Article 388 of the Tax Code of the Russian Federation).
If the company decides to register the land under the right of free-term use or has entered into a lease agreement, it does not have the obligation to pay land tax and there is no need to look for an answer to the question of how to calculate the land tax (clause 2 of Article 388 of the Tax Code of the Russian Federation).
IMPORTANT! Land tax is local and is regulated not only by the Tax Code (Chapter 31), but also by land and municipal legislation (in terms of establishing benefits, rates, and payment procedures).
The amount of tax depends on several factors: the regional location and cadastral value of the site, the purpose of its use, the tax rate and the availability of benefits. In relation to this tax, regions are given the opportunity to:
- approve the amount of rates on it, without going beyond the limits established by the Tax Code of the Russian Federation;
- differentiate these rates;
- introduce additional benefits;
- decide on the payment of advance tax;
- set payment deadlines (until 01/01/2021).
From 01/01/2021, local authorities do not determine payment deadlines for land tax. The deadline will be the same throughout the country: March 1 for annual taxes and the last day of the month following the reporting period for advance payments. The new rules are effective from the annual payment for the 2021 tax period.
Starting with the tax for 2021, its declaration has been canceled, and the Federal Tax Service will send messages with the amount of tax calculated according to the data it has. The message will indicate the cadastral number of the plot, the amount of tax, the tax period, as well as the data on the basis of which the tax is calculated: tax base, tax rate, amount of tax benefits, etc. However, this does not mean that legal entities no longer need to calculate the tax themselves. This responsibility will remain with organizations in the future. After all, the payer must know the amount in order to make advance payments during the year (if such are established by local authorities). And the message from the tax office is more of an informational nature. And he will receive it after the deadline for paying advances (see, for example, letter of the Ministry of Finance dated June 19, 2019 No. 03-05-05-02/44672).
Important! Recommendation from ConsultantPlus Compare the amount of tax calculated by the inspectorate with the amount you calculated and paid. If they are equal, then the tax was calculated and paid correctly. If the amounts differ, check:... What to check and what to do in case of an error (yours or the tax authorities), see K+. Trial access to the system can be obtained for free.
ATTENTION! If you do not receive the notification, you are required to independently inform the tax authorities about your taxable property. Read about the nuances in the material “Organizations will have to report transport and land plots to the tax authorities.”
Next, we will consider the procedure for calculating land tax for a legal entity.
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.
Is it possible to find out the debt on the land?
You can find out about the presence of tax debt either by contacting the relevant services in person or via the Internet. To do this, you will need the address, cadastral number and personal account number specified in the payment notice.
Possible methods:
- personal application with an identification document to the tax service or MFC;
- personal account or electronic service on the official website of the tax service;
- authorization on the State portal;
- personal account of electronic payment systems Yandex.Money, Qiwi or WebMoney;
- online banking of Sberbank or Alfa-Bank, through which payments were made.
Overdue debts for which enforcement proceedings have been opened are displayed on the website of the Federal Bailiff Service. Detailed information about the circumstances of the court hearing can be found in the text of the writ of execution.
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.
Is it possible to calculate land tax paid by legal entities online?
How to calculate land tax online? This is a completely natural question with modern automation of settlement processes. Services for calculating tax amounts using an online calculator are offered by many websites.
But you can take advantage of these offers if the tax calculation algorithm is quite simple (for example, there are no benefits, and the site is located on the territory of one municipal district). Otherwise, you will not be able to find a universal calculator.
As practical experience shows, it is better to calculate land tax using a formula you created yourself (automating the process using Excel spreadsheets or other proprietary computer developments).
And for individuals and individual entrepreneurs, a special service is available on the Federal Tax Service website, which will calculate the amount of tax online. See details here .
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.
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.
How to calculate land tax taking into account the benefits?
Benefits contained in the Tax Code of the Russian Federation or established by local authorities can exempt a company from paying land tax in whole or in part (Article 395 of the Tax Code of the Russian Federation).
If municipalities have provided a benefit for a company's land plot, the tax is calculated taking into account this benefit.
Let's continue our example of calculating land tax: a company has located a scientific center on its land plot (it occupies 20% of the area and is used for its intended purpose), and local authorities have provided tax exemption for land plots used to house scientific institutions.
The land tax will then be calculated as follows.
- Let's determine the tax base:
(980,000 rub. – 980,000 rub. × 20%) = 784,000 rub.
- Let's determine the amount of tax at a tax rate of 1.5% and coefficient (Kv) = 0.9167 (previously calculated as 11/12):
784,000 rub. × 1.5% × 0.9167 = 10,780 rubles.
Read more about the benefits established by the Tax Code of the Russian Federation in the article “Object of taxation of land tax” .
