Property tax for individuals from 2021: online calculator, how to calculate, benefits

How to use the calculator

The easiest way to get an answer to the question of how to calculate an organization’s property tax in 2021 is to use an online calculator. It's easy to work with.

Step 1: Enter your tax rate. For budgetary organizations - 2%.

Step 2. Indicate in rubles the residual value of fixed assets at the beginning of each month and on the last day of the year. A separate field is provided for each digit. In total, you need to enter 13 values (two of them are December).

Step 3. When everything is ready, click on the Calculate button. The results will be displayed in the table below.

Examples of calculating property tax for individuals

Let us give examples of calculating property tax using the general formula.

Initial data	Calculation procedure	Tax amount in 2021	Tax amount in 2021 and subsequent years
Example 1. Apartment	The cadastral value of the object is 2 million rubles, the area is 60 sq.m., the tax rate is 0.1%. The reduction factor in 2021 is 0.8.	• Let's calculate the cost of 1 sq.m.: 2,000,000 rubles. / 60 sq.m. = 33,333.33 rub. • Tax deduction will be equal to 20 sq.m. By law, this part of the property is not subject to taxation. 40 sq.m. left. • We will calculate the tax base, that is, that part of the property that will be taxed. For this: RUB 33,333.33. multiply by 40 sq.m. It turns out 1,333,333.2 rubles. •Multiply the resulting amount with the tax rate (0.1%) and the reduction factor. We get the tax amount - 1066.66 rubles.	RUB 1,066.66	RUB 1,333
Example 2. Room	The cadastral value of the room is 800 thousand rubles, the area is 25 sq.m., the tax rate is 0.1%. The tax deduction will be equal to 10 sq.m., and the reduction coefficient in 2018 will be 0.8.	• Let's calculate the price of 1 sq.m.: 800 thousand rubles. divide by 29 sq.m. We will receive 27,586 rubles. • Let's determine the tax base: 27,586 x (25 – 10) = 413,790 rubles. • Let's calculate the tax amount: 413,790 x 0.8 x 0.1% = 331,032 rubles.	RUR 331,032	Without a reduction factor, the tax will be 413.79 rubles.
Example 3. Residential homeownership	The cadastral value of the house is 3 million rubles, its area is 100 sq.m., the tax rate is 0.1%. The deduction will be equal to 50 sq.m. according to the law, and the reduction factor in 2018 is 0.8.	• We calculate the cost of 1 sq.m.: 3,000,000 / 100 = 30,000 rubles. • Calculate the tax base: 30,000 x (100 – 50) = 1,500,000 rubles. Read also: How to transfer last year’s loss to 1C 8.3 using an example • Determine the amount of tax: 1,500,000 x 0.1% x 0.8 = 1,200 rubles.	1,200 rub.	Without taking into account the reduction factor, the tax amount will be equal to 1,500 rubles.
Example 4. Single real estate complex	The cadastral value of two residential buildings included in the ENK is 10 million rubles, their area is 350 sq.m. The tax rate is 0.1%. The reduction factor remains the same - 0.8, and the deduction is equal to 1 million rubles.	• Let's determine the tax base. Since we have a deduction of 1 million rubles. It must be subtracted from the total cadastral value. It turns out that we will pay tax on 9 million rubles. • Let's calculate the tax amount: 9,000,000 x 0.1% x 0.8 = 7,200 rubles.	7,200 rub.	If you do not take into account the correction factor, the tax amount will be 9 thousand rubles.

Let's give another example where the tax is calculated using the formula during the transition period:

Apartment

The cadastral value is RUB 3,500,000. , its area is 45 sq.m. The amount of tax paid in 2015 is 500 rubles.

The tax rate is 0.1%. Reduction factor – 0.8. And the tax deduction is 20 sq.m.

Let's use this formula for calculation:

N = (N- Ninv) x K + Ninv

Where

Ninv - tax calculated based on the inventory value of the object corresponding to the last tax period;
N - tax calculated based on the cadastral value, that is, by multiplying the tax rate by the cadastral value, reduced by the amount of the tax deduction.
K - reduction factor.

Let's do the calculation:

Let's determine the tax base: 3,500,000 / 45 x 20 = 1,555,555.55 rubles.
The other part will be taxed: 3,500,000 – 1,555,555.55 = 1,944,444.45 rubles.
The tax will be equal to: 1,944,444.45 x 0.1% = 1,944.44 rubles.

By applying the formula above, you can calculate the amount of tax payable for 2021.

It will be equal to: (1944.44 – 500) x 0.8 + 500 = 1655 rubles.

Features of taxation

The calculation of the property tax of organizations, as well as the general requirements for the specified obligation to pay tax, are defined in Chapter. 30 Tax Code of the Russian Federation. The tax is recognized as regional, that is, the authority to determine the rates, terms and procedure for payment and additional benefits has been transferred to the constituent entities of the Russian Federation. Tax rates and the procedure for applying differentiating coefficients are approved by regional legislative acts.

Payers are legal entities that own (on balance, for temporary use) movable or immovable fixed assets that are recognized as an object of taxation. Budgetary institutions do not have preferential benefits. Lists of objects that are not subject to taxation and preferential categories of institutions are presented in detail in Art. 374 and 381 of the Tax Code of the Russian Federation.

Calculation of property tax on real estate - CALCULATOR v1.2

If you have a tax burden on real estate - you are a happy person, you have real estate! Personal property tax is a tax paid by property owners on the property they own. This tax is regulated by the Tax Code of the Russian Federation, but many people do not know how to calculate it and ask this question. There is a special formula, quite simple, which will allow you to calculate the tax quickly and accurately - to do this you need to take the cadastral value (reduce it by the tax deduction) and multiply it by the interest rate, which depends on the type of property. Sounds simple? Yes! But remembering all the parameters of real estate types for calculating the interest rate and other important values is only possible for specialists who perform these calculations almost daily. Today, in the world of modern technologies, it is possible not to calculate the tax using a formula every time on paper, but to use a modern convenient service - ON-LINE CALCULATION OF THE COST OF PROPERTY TAX on the LIVLA country real estate website. LIVLA portal specialists have developed a convenient real estate tax calculator:

the user just needs to enter the cadastral number and note the available benefits
The calculator will receive all information for the tax by cadastral number (cost, footage, type of property, geolocation and others)
As a result of the calculation, the user will receive: a description of the object
address
personnel cost
description of the features of this calculation
calculated annual tax

If you wish, you can leave feedback on the work of the calculator, words of gratitude and objective criticism, I help any project develop

Calculation of property tax for legal entities in 2021

This issue is regulated by clause 4 of Art. 376 Tax Code of the Russian Federation. To determine the tax base for an obligation regarding the organization’s property, the criteria of PBU 6/01 and the All-Russian Classifier of Fixed Assets (hereinafter referred to as OKOF) are used. Order of Rosstandart No. 458 dated April 21, 2016 regulates the transition of fixed assets to a new classifier. The document contains a detailed and clarified description of codes and decryptions.

Calculate property taxes in 2021 in a new way. Before drawing up a declaration or intermediate (advance) calculation, update the OKOF, and when calculating the tax base, exclude the objects that are listed in clause 4 of Art. 374 and Art. 381 of the Tax Code of the Russian Federation, that is, those that are excluded from the base:

fixed assets classified in the first or second group of the updated classifier;
land objects and environmental management objects;
movable fixed assets acquired after January 1, 2013 (except for property that was taken into account as a result of the reorganization or liquidation of legal entities, and property of interdependent persons, in accordance with the conditions of clause 2 of Article 105.1 of the Tax Code of the Russian Federation);
Fund objects not accepted for balance, in accordance with accounting requirements.

State employees calculate and transfer taxes to the appropriate budget at the average annual cost. But there are exceptions! They are determined individually, so they are clarified only by the tax office.

Reducing coefficients for calculating property taxes for individuals in 2021

, adjustment factors will also apply . Thanks to them, the amount of tax revenues will not increase immediately, but gradually.

In 2021, the coefficient was 0.6.
In 2021 it is planned to increase it to 0.8.
In 2021 it will be equal to one, so there is no point in introducing it further.
In 2021, Russians will pay 100% tax for 2021, so there will be no more increases.

The reduction factor will only apply during the transition period (Article 408 of the Tax Code of the Russian Federation).

Read about other coefficients and factors influencing the calculation of property taxes for individuals in our previous article. It describes two calculation options, as well as examples.

Algorithm for calculating real estate tax based on cadastral valuation.

To independently calculate the amount of tax that you will have to pay for the year of ownership of the property, you must proceed in the following sequence:

obtain information on the cadastral value of real estate on the Rosreestr website;
divide this cost by the total area of the object, thereby calculating the price per square meter;
determine the taxable area, for which subtract the square meters from the total area to which tax deductions apply;
multiply the resulting value by the price per square meter;
apply the tax percentage rate and the reduction factor corresponding to the current year to the resulting value.

House on a dacha/garden plot

Gardeners and gardeners are primarily concerned about the tax on a house on a summer cottage intended for gardening or summer cottage farming.

Based on clause 2 of Art. 401 of the Tax Code of the Russian Federation, residential buildings located on such sites are classified as residential buildings.

Consequently, the procedure for calculating property tax for individuals, as well as determining the tax base, rates and benefits, is the same as for ordinary residential buildings. It is necessary to be guided by:

Chapter 32 “Property tax for individuals” of the Tax Code of the Russian Federation;
laws of local authorities in force for the relevant tax period.

Not every country house/garden house meets the criteria for a residential building. Check out Part 2 of Art. 16 of the Housing Code of the Russian Federation.

Also see “Main violations of property tax 2021 according to the Federal Tax Service.”

How is property tax calculated based on cadastral value?

Property tax is calculated according to the new procedure using the following formula

Tax payable = (Cadastral value – Tax deduction) x Share in property x Tax rate

Cadastral value

The easiest way to find out the cadastral value is to order an extract from the Unified State Register of Real Estate on the Rosreestr website.

Tax deduction

When calculating tax based on cadastral value, the use of tax deductions is provided in the following amount:

10 sq. m. for a room;
20 sq. m. for an apartment;
50 sq. m. for home;
1 million rubles for a single real estate complex.

When calculating the tax, the total area is reduced by the specified tax deduction.

You can find out how much tax you can get back from purchasing an apartment in 2021 by using our online calculator.

Share in property

When the property is in common shared ownership, the tax is calculated based on the size of the share of each owner.

When the property is in common joint ownership, the calculation is made in equal shares for both owners.

Tax rate

The tax rate is set by each region independently and is reflected in the relevant legal act. You can find out the size of the property tax rate in your region on the Federal Tax Service website by referring to the section “Reference information on property tax rates and benefits.”

On average, tax rates should not exceed the following values:

0,1%. This rate applies to apartments, rooms, country houses and country houses, unfinished buildings, utility premises located on summer cottages (SNT, DNT, private household plots) with an area of no more than 50 square meters. m. Also, garages and parking spaces are subject to a 0.1% rate.
2%. The highest tax rate is established for luxury property, the value of which exceeds 300 million rubles, as well as for property included in a special cadastral list (administrative business and shopping centers and premises in them) and for non-residential premises used for offices, retail facilities and catering facilities.
0,5%. The specified rate applies to other property.

It should be noted that according to the laws of local authorities, tax rates can be either reduced to zero (from 0.1% to 0%) or increased, up to three times. Regional authorities can also establish differentiated rates, depending on the type and location of the object.

Non-residential property on the site

Another controversial issue is the tax on non-residential property located on dacha or garden plots. These can be of different nature and purpose of construction/building:

restroom;
alcove;
bath;
shower;
barbecue area, etc.

As a rule, these objects are structurally not directly related to residential buildings on the same land plot.

So: on the basis of Federal Law No. 401-FZ of November 30, 2016, non-residential buildings located on garden or summer cottage plots are equated to residential buildings for the purpose of calculating property tax for individuals. This happened on January 1, 2015. That is, you need to again be guided by:

Chapter 32 “Property tax for individuals” of the Tax Code of the Russian Federation;
laws of local authorities in force for the relevant tax period.

Also see “Personal Property Tax 2021: Benefits.”