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.
General information on property tax for legal entities
From the tax base, in accordance with Art. Art. 374, 381 of the Tax Code of the Russian Federation should be excluded:
- property objects included in the first and second groups of the classifier;
- land plots and other environmental facilities;
- elements of movable fixed assets, with the exception of the objects listed in Art. 105.1 Tax Code of the Russian Federation;
- elements of the fixed assets not accepted onto the balance sheet of the enterprise.
Budgetary organizations, as a rule, determine the amount of tax based on the average annual cost. Since at the regional level there may be significant differences in the calculation procedure, before taking on the report, we recommend that you obtain qualified advice from the territorial Federal Tax Service.
Movable property taken onto the balance sheet as a result of reorganizations or liquidations that took place before January 1, 2013 is not included, in accordance with Art. 381 of the Tax Code of the Russian Federation, into the tax base.
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.
The trade tax must be paid by organizations and individual entrepreneurs who conduct trading activities in Moscow through a trading facility. The payer of the fee is registered on the basis of a notification in Form N TS-1 submitted by him to the tax authority. Deadline for filing a notification (Clause 6, Article 6.1, Article 412, Clause 2, Article 416 of the Tax Code of the Russian Federation): • for initial registration - five working days from the day you started trading through a retail outlet; • if there is a change in the characteristics of trading activities that affect the amount of the fee (for example, the appearance of a new object) - five working days from the date of such change. A service for searching for trade items for which notifications on the trade fee have not been submitted or the notifications contain inaccurate information will help: either register the listed trade item, or correct the inaccurate information before drawing up an act by the Department and avoid a fine. Attention! The data in the list is updated monthly! If your property is included in the list, it means, according to the Department of Economic Policy and Development of the City of Moscow, that you are engaged in trading activities and have not submitted a notification on the trade tax to the tax authorities or have submitted a notification with errors. If a trade item included in the list has not been registered with the tax authority , then you can independently submit a notification to the tax authority within 20 calendar days before the relevant act is issued by the Department. In this case, you will need to pay the amount of the trade fee and penalties, without paying a fine. If you do not agree with the inclusion of an object in the list , then you must, within 20 calendar days from the date of its publication, send an appeal to the Department with a request to remove the object from the list. If the deadline of 20 days is missed, the Department, within five working days, will draw up an act on identifying a new object subject to trade tax or an act on identifying inaccurate information regarding the object subject to trade tax. The reports are sent to the tax authorities and the person using the facility for trade. Based on the act, the trade tax payer is registered and a demand for payment of the trade tax, penalties and fines is issued.
About fines If the deadline for submitting a notification to the tax authorities is violated, the fine will be 200 rubles.
If the notification is not submitted and the Department’s act is drawn up, then the fine will be 10% of the income for the period in which the activity was carried out without filing a notification, but not less than 40 thousand rubles. Also, the payer of the trade fee will lose the right to reduce other taxes by the amount of the trade fee. Go to calculation
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”
Cadastre issues
The cadastral value of real estate is calculated by the Cadastral Chamber. It changes every three years in all cities except Moscow, Sevastopol and St. Petersburg (here the values are revised every two years due to dynamic changes in the real estate market).
Cadastral values change taking into account the infrastructure of the area, the deterioration of the house and the availability of similar offers for sale. If the value calculated by the Cadastral Chamber is not satisfactory, RBC wrote, it can be challenged in court and recalculated. Real estate is usually assessed en masse, without taking into account many of the nuances and characteristics of individual objects. Therefore, if you have doubts about an inflated cadastral value, it is better not to leave things to chance.
Information on the price of property in the Cadastral Chamber of a particular city will be provided after submitting an application for obtaining the relevant certificate. To complete the documents you need a passport. If the original document is not required, then the data is taken from the Rosreestr website.
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.
Who pays the tax
Chapter 30 of the Tax Code of the Russian Federation describes the procedure for calculations, payment and reporting of property contributions.
It is paid by all organizations that have taxable real estate on their balance sheets (Article 373 of the Tax Code of the Russian Federation). The tax regime applied, the organizational and legal form and the level of subordination do not matter: property tax is mandatory in 2021 for budgetary institutions and autonomous organizations, enterprises and entrepreneurs on the simplified tax system, unified agricultural tax and OSNO. IMPORTANT!
Property tax is levied on real estate. Movable property, land plots and environmental management facilities are not subject to property tax (Clause 1, Clause 1, Clause 4, Article 374 of the Tax Code of the Russian Federation).
As of 01/01/2021, a new rule applies: it is no longer necessary to reflect a real estate property on the balance sheet as a fixed asset. If the property you own is not reflected in account 01, the fee will still have to be paid. But regional authorities have the right to change this order.
In 2021, the contribution is charged only on real estate. Real estate subject to tax (Article 378.2 of the Tax Code of the Russian Federation):
- buildings and structures (including utility);
- garden houses and buildings;
- garages and parking spaces;
- unfinished construction projects;
- real estate complexes, etc.
There is a benefit for Unified Agricultural Tax payers: they do not pay contributions on property objects that are used in the production and processing of agricultural products (clause 3 of Article 346.1 of the Tax Code of the Russian Federation).
Tax changes have come into force in 2021. Use a free review of changes from ConsultantPlus experts so as not to break the law.
to read.
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.
Calculation based on average annual cost
Let's give an example of how to calculate corporate property tax in 2021 for legal entities based on the annual average. The type and legal form of the institution do not matter when calculating. Residual value of real estate properties of Ppt.ru LLC according to accounting:
| date | Amount in rubles |
| 01.01 | 15 000 000 |
| 01.02 | 14 900 000 |
| 01.03 | 14 800 000 |
| 01.04 | 14 700 000 |
| 01.05 | 14 600 000 |
| 01.06 | 14 500 000 |
| 01.07 | 14 400 000 |
| 01.08 | 15 750 000 |
| 01.09 | 15 600 000 |
| 01.10 | 15 500 000 |
| 01.11 | 15 400 000 |
| 01.12 | 15 300 000 |
| 31.12 | 15 200 000 |
| TOTAL | 195 650 000 |
Calculation procedure:
Step No. 1. Calculate the average annual price of real estate.
195,650,000 / 13 = 15,050,000 rubles.
Step No. 2. Calculate the annual payment.
Tax base × regional rate. According to the conditions of the example, we will take into account the maximum rate - 2.2%.
Calculation example:
15,050,000 × 2.2% = 331,100 rubles.
The payment amount should be rounded to the nearest ruble. We discard amounts less than 50 kopecks, and round up amounts greater than 50 kopecks to the nearest ruble.
Step No. 3. Let's calculate advance payments for property tax in 2021:
Calculation for 1st quarter:
Art. real estate = (15,000,000 + 14,900,000 + 14,800,000 + 14,700,000) / 4 = 14,850,000 rub.
Advance amount for 1st quarter = 14,850,000 / 4 × 2.2% = 81,675.
1st half of the year:
Art. ND = (15,000,000 + 14,900,000 + 14,800,000 + 14,700,000 + 14,600,000 + 14,500,000 + 14,400,000) / 7 = 14,700,000 rub.
Amount for 6 months: 14,700,000 / 4 × 2.2% = 80,850.
9 months:
Art. ND = (15,000,000 + 14,900,000 + 14,800,000 + 14,700,000 + 14,600,000 + 14,500,000 + 14,400,000 + 15,750,000 + 15,600,000 + 15,500,000) / 10 = 14,975,000 rub. .
Advance for 9 months: 14,975,000 / 4 × 2.2% = 82,362.50. Payable: 82,363 rubles, as it is necessary to round the amount.
Step No. 4. Calculate the contribution payable for the year:
311 100 – 81 675 – 80 850 – 82 363 = 86 212.
