Property tax 2021 in Moscow. The benefit has been retained. In 2021, movable property acquired after January 1, 2013 is not subject to property tax. Moscow Law of February 28, 2021

Benefit canceled

The all-Russian corporate property tax benefit has been liquidated since 2018. It concerned only movable property.

The new mechanism for the benefit is now as follows: if a region of Russia did not adopt a law introducing a benefit on movable property in 2021, then it will not apply from 2021 (Article 381.1 of the Tax Code of the Russian Federation). And it must be said that the regions don’t really want to introduce it anyway.

Initially, the Russian Ministry of Economic Development proposed to exempt all movable property of enterprises from tax and extend these rules to legal relations arising from 01/01/2018. The Cabinet of Ministers generally wanted to maintain this benefit at the federal level until 2021, but many constituent entities of the Russian Federation were against it. They expressed a desire to exercise their right not to introduce benefits on their territory, in order to thereby increase the collection of property tax, since it is of a regional nature.
As a result, all parties to this process agreed on an option that suited everyone.

Let us remind you that by virtue of subclause 8 of clause 4 of Art. 374 of the Tax Code of the Russian Federation, in principle, only fixed assets from the III and subsequent depreciation groups (i.e., the useful life of which is from 3 years), registered from January 1, 2013, are subject to tax.

What is it charged for?

When calculating tax, many individual company parameters are taken into account. Not only the industry of activity matters, but also the form of ownership and the size of the authorized capital. Thus, some parameters determine not only the application of the property tax rate, but also the objects of taxation themselves. For example, for domestic companies, the object of taxation is all types of movable and immovable property included in the list of fixed assets. This does not take into account their origin and right of ownership, since leased property also belongs to the fixed assets.

For enterprises with foreign participation, the procedure is slightly different. If a company operates through an official representative office, then all property received on the basis of a concession agreement is taxed.

Quarterly calculations and an annual declaration are submitted as reporting. Quarterly reports are submitted within the next month, and declarations are submitted within 3 months after the end of the year.

Possibility of additional benefits

At the same time, for the property tax of organizations, from January 1, 2018, the likelihood of new benefits for movable objects increases (new clause 2 of Article 381.1 of the Tax Code of the Russian Federation). Again, it all depends on the discretion of the regional authorities on their introduction.

They can be (new Article 381.1 of the Tax Code of the Russian Federation):

1. For movable property, from the date of issue of which up to 3 years have passed.

2. By innovative equipment with high efficiency.

3. Property located in the Russian part of the Caspian Sea.

Let us clarify that the composition of objects that can be classified in the second category is also determined by the subject of the Russian Federation.

This benefit can be either a reduced rate or a complete tax exemption.

Also see “What will change in 2021: taxes, insurance premiums, reporting, accounting and a new fee.”

Property tax rate in 2021 for individuals

The obligation to pay property tax also applies to individuals – citizens of the Russian Federation. Starting from 2021, for this category of payers it is calculated according to new rules.

For individuals, the tax rate for property tax 2021 is applied based on the cadastral or inventory value of the property.

About rates for cadastral valuation

In most regions of the Russian Federation, property tax for individuals is calculated based on its cadastral value, determined at the beginning of the tax period. Where there is a law on the use of cadastral valuation as a tax base, the marginal rates are (clause 2 of Article 406 of the Tax Code of the Russian Federation):

Bid	Objects
0.1% (the rate can decrease, down to zero, or increase, but not more than 3 times)	Residential buildings (including unfinished ones), apartments, rooms, unfinished objects, real estate complexes with a residential building, garages, parking spaces, outbuildings up to 50 sq. m. m in summer cottages
2%	Administrative and shopping centers costing from 300 million rubles.
0,5%	Other objects

If the rates are not determined by regional law, the specified values are used for calculation.

When calculating the amount of property tax for individuals, a reduction factor is applied, the value of which directly depends on the period of its application. So, in the subjects where the tax is calculated based on the cadastral value, the following is applied:

the second year relative to the tax period - the calculated coefficient increases from 0.2 to 0.4;
third year – the coefficient will be 0.6,
fourth – 0.8.

The rules for applying the cadastral value established during the tax period have been clarified

The new subclause 2.1 of clause 12 of Article 378.2 of the Tax Code of the Russian Federation, which was introduced by Law No. 286-FZ, finally clarifies, from January 1, 2018, the procedure for determining the tax base and calculating tax (advance payment) if the cadastral value of objects is established during the year. This applies to two types of property (subclauses 3 and 4 of clause 1 of Article 378.2 of the Tax Code of the Russian Federation):

1. Real estate of foreign companies

2. Residential properties not included on the balance sheet as fixed assets.

For them, a cadastral valuation is used, which is determined precisely on the date of making changes to these objects in the Unified State Register of Real Estate.

New declaration form

Changes to the property tax of legal entities were not spared. persons since 2018 and reporting form. Thus, for 2021, organizations submit a property declaration on a new form. It is fixed by order of the Federal Tax Service of Russia dated March 31, 2021 No. ММВ-7-21/271. Let us remind you that the deadline for its submission is until March 30, 2021 inclusive.

Please note that in the new property declaration form the stamp and OKVED code on the title page are no longer required. And in Section 3, three new lines appeared:

001 “Property type code”;
030 “Share in common property rights”;
035 “Share of cadastral value.

One of the important changes is also that in order to identify real estate in section 2.1 of the declaration in line 010 it is necessary to indicate cadastral numbers, and in their absence - conditional numbers (page 020) in accordance with the Unified State Register of Real Estate. If the rights to objects are not registered, enter inventory numbers (p. 030) or 12-digit codes (p. 040) in accordance with OKOF (OK 013-2014).

You can download the new 2021 property tax return form for free from our website here.

Table of changes in property tax 2014–2020.

The foundations for the reform of the property tax of organizations of the Tax Code of the Russian Federation were laid back in 2014 and continue to this day. We have collected the main changes in property tax in the table.

Year	Change
2014	Exclusion of inventory value from the object of taxation. Introduction of cadastral value as a calculation base. Establishing a list of objects whose value is determined as cadastral
2015	The most significant changes in property tax since 2015: From the list of property not subject to property tax for organizations under special regimes (STS, UTII), that whose value is determined as cadastral is excluded (clause 2 of Article 346.11 and clause 4 of Article 346.26 of the Tax Code of the Russian Federation). the maximum tax rates for regions have been increased, the step-by-step changes of which were provided for by the Tax Code of the Russian Federation back in 2014 (clause 1.1 of Article 380 of the Tax Code of the Russian Federation). To calculate tax for an incomplete year, a coefficient has been introduced that reduces its amount in proportion to the actual number of months during which the taxpayer had an obligation to pay tax (clause 5 of Article 382 of the Tax Code of the Russian Federation). a number of provisions of Art. have been adjusted. 378.2 of the Tax Code of the Russian Federation (we will consider them in more detail below). The old rules for calculating property tax of organizations in the Tax Code of the Russian Federation in 2015 were changed in relation to the following points: property of 1–2 depreciation groups has been excluded from the list of taxable objects (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation); movable property, which had not been taxed since 2013, became taxable in 2015, but was included in the preferential list; it does not include property that was received either from an interdependent person or as a result of the liquidation (reorganization) of a legal entity (clause 25 of Article 381 of the Tax Code of the Russian Federation); the residual value of the property is taken into account in calculations without the cost of future costs, if they are present in accounting (clause 3 of Article 375 of the Tax Code of the Russian Federation); the tax rate for railways, power lines and main pipelines was changed upward (clause 3 of Article 380 of the Tax Code of the Russian Federation); the conditions for applying the zero rate for gas production facilities and main gas pipelines have been determined (clause 3.1 of Article 380 of the Tax Code of the Russian Federation)
2016	We have introduced our own reporting periods for tax calculated from the cadastral value. They correspond to quarters of the calendar year, despite the fact that the tax period remains a year (clause 2 of Article 379 of the Tax Code of the Russian Federation). The tax on the cadastral value for objects that changed ownership during the reporting period is calculated taking into account the ownership coefficient corresponding to the ratio of the number of full months of ownership to the total number of months in the corresponding period. The full month is taken to be the month in which the ownership right was acquired before the 15th day or lost after the 15th day (Clause 5 of Article 382 of the Tax Code of the Russian Federation)
2017	Clause 1.1 of Art. has ceased to apply. 373 of the Tax Code of the Russian Federation, which excluded the organizers of the 2014 Olympic and Paralympic Winter Games in Sochi from the list of tax payers. For 2017–2020, maximum limits of rates applied for taxation of public railway tracks and structures inextricably linked with them have been established (clause 3.2 of Article 380 of the Tax Code of the Russian Federation). Read about the value of these rates in the material “Railroads received a property tax benefit . Read also: Declaration of environmental impact: changes and innovations in the Environmental Protection Law of 2021 In paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, according to which movable property registered after 01/01/2013 is exempt from tax payment (with the exception of property received from an interdependent person or acquired as a result of the reorganization-liquidation of a legal entity), a clarification has been made regarding exceptions. From 01/01/2017, railway rolling stock manufactured after 01/01/2013 is excluded from the list of property not exempt from tax. A new article has been introduced. 381.1 of the Tax Code of the Russian Federation, which established the rules for the application of tax benefits named in clause 24 (property of offshore hydrocarbon deposits located on the territory of the Russian Federation) and clause 25 (movable property registered with the taxpayer after 01/01/2013) Art. 381 Tax Code of the Russian Federation. According to the text of this article, the application of these benefits from 2021 will be carried out in the region only if this region has adopted a law introducing such benefits. That is, in the absence of such a regional law, movable property recorded after 01/01/2013 and not belonging to 1-2 depreciation groups will be subject to corporate property tax
2018	From 01/01/2018, organizations pay tax on movable property only if this is provided for by regional law. If the law is not adopted, movable property registered after 01/01/2013 is subject to property tax at a rate of no more than 1.1%. Read more about this innovation in the material “Tax on movable property of organizations from 2021”. More organizations must pay property tax on the cadastral value (corresponding regional laws have been adopted in the Astrakhan, Kaluga, Tambov, Omsk and Ulyanovsk regions, and Perm Territory). Foreign companies are required to calculate property tax and advance tax payments on the cadastral value if they establish or change the cadastral value during 2018. In 2021 (from reporting for 2021), a new form of property tax declaration is used, approved by order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271)
2019	As of January 1, 2019, amendments were made to paragraph 1 of Art. 374 Tax Code of the Russian Federation. Now the tax is not calculated on movable property. For more details, see Art. “The tax on movable property has been abolished” As of January 1, 2019, clause 25 of Art. 381 of the Tax Code of the Russian Federation, which prescribed the use of benefits for movable property. The form of the property tax declaration has been changed. See here for details. Reporting is submitted to the Federal Tax Service at the location of the property.
2020	Advance payments have been cancelled. Now the report is submitted once a year. The procedure for calculating the advance payment in the event of a change in the cadastral value has been clarified. See “Property Tax Advances: New in Calculation for 2021.” The list of taxable property has been adjusted (subclause 4, clause 1, article 378.2 of the Tax Code of the Russian Federation). Now the tax on residential premises, unfinished construction projects, garages and parking spaces, etc. is calculated based on the cadastral value.

In recent years, additional obligations for the provision of information on property tax of the Tax Code of the Russian Federation have been formulated:

for legal entities registered in the Unified State Register of Legal Entities, who submit a declaration (tax calculations) to the Federal Tax Service and pay tax regardless of the fact of registration at the location of the property (clause 7 of Article 383 and clause 5 of Article 386 of the Tax Code of the Russian Federation);
foreign legal entities and foreign organizations that do not form legal entities, which, together with the declaration, provide information about their participants (founders) with a participation share of more than 5% (clause 3 of Article 386 of the Tax Code of the Russian Federation).

ConsultantPlus experts have prepared step-by-step instructions for calculating and paying corporate property tax in 2020:

If you do not have access to the K+ system, get a trial online access for free.

New list for the gas industry

Decree of the Government of the Russian Federation dated November 22, 2021 No. 2595-r introduced a new list of real estate necessary for the operation of main gas pipelines, gas production facilities, helium production and storage, etc.

A zero tax rate is applied to this property on the basis of clause 1 of Art. 380 Tax Code of the Russian Federation. The list from 2021 includes 125 positions according to the All-Russian Classifier of Fixed Assets OK 013-2014 (SNS 2008) (adopted and put into effect by order of Rosstandart dated December 12, 2014 No. 2018-st).