Property tax is calculated taking into account the cadastral value of real estate. Depending on the type of real estate (land, private house, apartment, garage, etc.), there are rules for calculating tax based on the cadastral value.
In this article we will briefly and step-by-step analyze examples of calculating tax based on cadastral value in 2021. To do this, we will consider all the components of the tax calculation formula taking into account the types of real estate.
Types of real estate for paying tax at cadastral value
Taxes are imposed only on those properties that are registered in the cadastral register. Registered real estate is assessed by the state and each property has its own cadastral value.
Taxes are paid based on the cadastral value and taking into account tax rates and benefits. Let's look at how taxes are paid based on the cadastral value of the following types of real estate:
- land plot
- residential (private) house
- garden house
- apartment (room)
- other real estate objects
Let us briefly consider the procedure for paying tax at cadastral value in 2021 for each type of real estate separately.
Why am I not receiving a receipt?
The most common reason for this is relocation. A person in a hurry forgets to notify the tax office about a change of address. Other explanations for this:
- You have not registered the land plot in the Russian Register;
- the subject has some benefits that exempt him from paying taxes;
- The amount to pay is less than one hundred rubles.
If you used to receive receipts, but now they don’t, you need to take care of resolving this issue. It is recommended to find out this information directly from the tax department; it is not always possible to find the answer through Internet technologies.
Land plot - how to calculate tax in 2021
Land tax is a local tax and is calculated based on the tax rates set by the local municipality. To pay land tax, the following information is required:
- cadastral value of the land plot;
- land area;
- tax rate for a specific land plot adopted by the municipality in 2021;
- availability of benefits for the owner.
When we know all this data, then we can easily calculate the tax on your land plot:
For clarity, here is an example :
| We calculate land tax | Definition, basis, magnitude |
| Taxpayer | Individual – pensioner |
| Land plot | 13 acres |
| Cadastral value | 5 million rub. |
| Tax rate | 0,3 % |
| Federal benefit under Art. 391 item 5 | Reduction of the tax base by 600 sq.m. |
According to the example given in the table, the formula for calculating land tax based on cadastral value is as follows:
(5,000,000 – 2,307,692)*0.3% = 8,077 rub . – the amount to be paid in our case.
(Explanation: if the cadastral value for 13 acres of land = 5 million rubles, then the cadastral value of one hundred square meters = 384,615 rubles, the cadastral value of 6 acres = 2,307,692 rubles - this amount is not taxed; accordingly, only 7 acres are taxed land).
Each specific case will have its own calculation, taking into account the cadastral value, area, rate and benefits. You can read more about the features of calculating land tax here.
Description of the service
Is it possible through GosGosGosuslugi? It is recommended that you prepare for this operation first. How exactly?
The user will have to:
- register for the service (the procedure is free);
- fill out the user form;
- find the recipient’s Federal Tax Service details.
Only after this can you search for the payment and pay for it without much difficulty. The following instructions are suitable for repaying any tax assessed to an individual.
How to calculate residential house tax in 2021
In the same way as the land tax (example above), we can figure out how to pay the tax on a residential building. This is also a local tax, the so-called property tax. Payment of tax on a residential building is regulated by Chapter 32 of the Tax Code.
At the moment, the tax on a residential building is determined based on the cadastral value of the residential building. At the same time, tax payers are exempt from paying for 50 square meters of the total area of this residential building. (Clause 5 of Article 403 of the Tax Code).
For more details on how the tax is calculated based on the cadastral value of a residential private house, read a separate article: “Calculation and determination of the tax on a private residential building based on the cadastral value”
Calculating tax on a garden house
There is an opinion that registering your dacha house as a non-residential building is more profitable for paying taxes. But this opinion is wrong. For tax purposes in 2021, a residential building is a house and residential building located on plots for private household plots, individual housing construction, gardening and vegetable gardening.
Therefore, a garden house is also subject to tax, like a residential building, if information about it is included in the Unified State Register of Real Estate. In order to calculate the tax on a garden house, you should also know the components for paying the tax: cadastral value, area, tax rate, availability of tax benefits.
It should be remembered that if your property has several houses - for example, two or three, then tax exemption for 50 sq.m. only applies to one of them.
Methods of paying land tax
Paying taxes online will allow taxpayers to save time. Citizens who are not Internet users can use other options for paying contributions.
Payment via bank
You must first make sure that the bank accepts contributions to pay off tax debts. You must have with you the notice received from the Federal Tax Service.
After payment, the taxpayer receives a receipt confirming the fact of payment. Funds are credited on the day of the operation or a day later.
As an alternative, citizens have the right to pay the tax at the post office or at the local government office.
This payment option is accompanied by a long wait in line and an additional fee for the transfer.
Internet banking
Payment is made by non-cash method, the money is debited from the taxpayer's current account. To make a payment you need:
- Register on the credit institution’s website.
- Enter payment details. The data is reflected in the receipt received from the Federal Tax Service.
- Confirm the transfer of funds.
The payer prints out a document confirming the fact of transfer of money or saves it in electronic form.
Payment on the tax service website
On the official portal of the Federal Tax Service in the “Electronic Services” section (category “Pay taxes”), Russian citizens independently generate a payment document and transfer the accrued amount.
To make a payment, you need to fill in the fields of the receipt, indicate your personal data and Taxpayer Identification Number. Payment is debited from a bank card.
This method allows the payer to obtain details without visiting the tax office. The division of the Federal Tax Service to which the land plot belongs is selected automatically on the website.
Via payment terminal
To pay the tax you need:
- Insert a plastic card into the terminal and enter the security code (if you don’t have a card, you can pay in cash).
- Select the “Payments” category in the main menu, click “Search for recipients”, then “Search by TIN”.
- Enter the payer's identification number, select the department of the Federal Tax Service (transfer recipient) from the list.
- Bring the barcode of the payment notice from the tax office to the scanner.
- Check the payment details displayed on the terminal monitor.
- Deposit money.
IMPORTANT! Paying tax through the terminal does not involve charging a commission.
On the State Services website
To pay the tax contribution on the State Services website, you must register. Authorized users with access to their Personal Account must select the “Tax Debt” section on the main page. To search for unpaid contributions, there are two options: by TIN or by the index of the document received from the Federal Tax Service.
After entering the data, the system processes the information and produces a list of taxes. You need to select a land plot, review the amount of debt and click “Pay.” To make a payment, you will need your bank card information.
After the transfer is completed, the receipt is saved in your Personal Account. The document is available for printing.
IMPORTANT! Debt repayment information is updated two weeks after payment.
other methods
You can close the debt through the Yandex.Money service. Through the “Payment for services” tab, you need to find the “Taxes” category. To search for data on unpaid contributions, it is suggested to use the TIN or index from the receipt from the tax service.
After verification, the system will provide information about the debt and the amount due. Through the “Pay” link, the user is taken to the page for filling out the payment document. You are required to provide the taxpayer's personal information and select the payment type.
ADVICE! After the funds are transferred, a link to the receipt appears. It must be printed and kept until the tax debt data is updated. If payment is delayed or not received at all, a check will help resolve the problem and avoid penalties.
Citizens of Russia can pay land tax through the “Taxpayer Personal Account”. The service was developed by the Federal Tax Service; to register in the system you need to visit the inspection department. After receiving identification data, access to your Personal Account will be opened. On the main page, the total amount displays information about debt and tax charges.
After clicking on the “Pay Now” button, options for closing the debt appear (State, etc.). The payer selects the appropriate method, and the system fills out the columns of the payment document automatically.
How to pay taxes for an apartment and room in 2021
Owners of small-sized apartments will receive good news - apartment living space up to 20 square meters is not subject to tax. m., or rooms - up to 10 sq.m. This benefit is established at the federal level and enshrined in Art. 403 of the Tax Code.
That is, if your apartment is 25 square meters, then in fact only 5 square meters are taxed. There are also additional benefits for paying apartment taxes. These benefits are established at both the federal and local levels. Read our article: “Apartment tax based on cadastral value.”
Tax on other types of real estate at cadastral value
In addition to individuals, legal entities can also be owners of real estate. They are required to pay taxes in advance payments quarterly, and at the end of the tax period submit a tax return. Unlike individuals, organizations are required to independently calculate taxes in accordance with current legislation.
The property tax of organizations is a regional tax and is regulated by Chapter 30 of the Tax Code.
Regarding taxes on personal property. persons, such as outbuildings, garages and unfinished objects - they are also taxed if taken into account by the state.
Where can I get the details?
The method of obtaining all the details necessary for payment also depends on what category the payer belongs to - legal entities or individuals.
Therefore, these methods will be considered separately:
Legal entities
This category of landowners is obliged to independently calculate the amount of tax payable and transfer the necessary amounts quarterly throughout the year. An enterprise can obtain payment details from the tax office in whose jurisdiction the land plot is located, or in the corresponding section of the official website of the Federal Tax Service.
