Calculation of property tax for individuals in 2021

How is personal property tax calculated in 2021: basic principles

Indeed, the property tax of Russian citizens is calculated by default by inspectors of the Federal Tax Service, and notifications containing the amount to be transferred to the budget are sent to the addresses of property owners.
But it is always useful for the taxpayer to verify the correctness of the calculations presented by the tax authorities. Since 2015, this tax has been calculated on the basis of the cadastral price of the property (if it is established in the territory where the property is located), while previously it was calculated based on another indicator - inventory value. The fundamental difference between the cadastral price and the inventory value is the proximity of the former to market prices for real estate. The more expensive the housing, the more tax is now paid to the budget for it.

The objects of taxation in this case may be (Article 401 of the Tax Code of the Russian Federation):

• residential buildings (including country houses);
• apartments;
• rooms;
• garages;
• parking spaces;
• buildings under construction;
• other types of real estate owned by citizens.

When calculating tax for 2021, the following indicators are used:

• cadastral price of real estate (calculated by the Federal Cadastre Service, Cadastral Chamber, after which the data is transferred to Rosreestr);
• inventory value of the object (established by the BTI);
• rates established for the cadastral price and inventory value (their value is determined by the municipal authorities taking into account the norms of Article 406 of the Tax Code of the Russian Federation);
• deflator coefficient (determined by the Ministry of Economic Development of the Russian Federation);
• deductible area of ​​the apartment to reduce the tax base, or deduction (also determined by municipal authorities taking into account the norms of Article 403 of the Tax Code of the Russian Federation);
• benefits (established by Article 407 of the Tax Code of the Russian Federation);
• the so-called reduction coefficient (defined by Article 408 of the Tax Code of the Russian Federation and used when calculating tax for 2015-2017).

From 01/01/2020, property tax for individuals is not calculated based on the inventory value (Law “On Amendments” dated 10/04/2014 No. 284-FZ).

If you have access to ConsultantPlus, check whether the tax authorities calculated your property tax from the cadastral value correctly. If you don't have access, get trial of online legal access.

Let's study in more detail how to use all these indicators in practice.

What you need to find out what the apartment tax is

For the calculation, you will need the cadastral and inventory value of the property, as well as the tax rate. The latter is 0.1% for most objects (may increase, but not more than 0.3%); 0.5% – for those that are not included in the list of property of the first group and are classified as “other”; 2% – for expensive housing.

You can find out the cadastral value of your apartment in St. Petersburg or another city at the regional cadastral chamber. If you have a passport and application, a certificate will be issued free of charge in five working days. You can also obtain the same information on the Rosreestr website in the “electronic services” section, if there is no need for a paper document.

The inventory price is calculated in the BTI. Experts take into account the so-called replacement cost of the building, take into account the area, type of foundation and walls, number of windows and doors, the presence of an elevator, number of floors, maintenance of utility networks and other factors.

Formula for calculating property tax for individuals

In order to calculate payments for 2015–2019, the Tax Code of the Russian Federation establishes a formula that has the following form:

H = (H1 – H2) × K + H2,

where: N is the amount of tax payable;

N1 - the nominal amount of tax, determined taking into account only the cadastral price of the object, the rate established for it and the deduction;

N2 - the nominal value of the tax, calculated taking into account only the inventory value of the apartment, the rate, as well as the deflator coefficient and has 2 definition options:

• As the amount calculated to be paid for this object for the last year of using the procedure for calculating the base from the inventory value. It can be applied both from the calculation for 2015 (and then will coincide with option 2 of the N2 calculation), and from later years, depending on the year from which the subject of the Russian Federation fulfilled all the conditions for calculating tax on the cadastral value provided for in paragraph 1 tbsp. 402 of the Tax Code of the Russian Federation.
• As the amount of tax calculated for 2014 in accordance with the procedure established by the expired Law of the Russian Federation “On taxes on property of individuals” dated December 9, 1991 No. 2003-I. This calculation is applicable for calculating tax on cadastral value starting from 2015.

K is a reduction factor, consistently increasing by 0.2 annually during the first 3 years of the beginning of the application of the calculation from the cadastral value, thus amounting to from 0.2 (in 1 year) to 0.6 (in 3 year). Starting from the 4th year, the reduction factor does not participate in tax calculations.

Let's agree that:

• we pay tax for 2021 from the cadastral value;
• the tax is calculated from the cadastral value starting from 2016;
• we live in Nizhny Novgorod;
• We do not have tax benefits under Art. 407 Tax Code of the Russian Federation;
• we have an apartment of 70 sq. m, its cadastral value is 3,000,000 rubles, and its inventory value is 300,000 rubles.

The tax rate for the cadastral price of property established in the city is 0.1% for objects with a value below 10 million rubles. (decision of the Nizhny Novgorod City Duma dated November 19, 2014 No. 169).

For inventory value, the rate that is established at the federal level is used, due to the absence of a regulating municipal regulatory legal act. It is 0.1% if the property, taking into account the deflator, costs less than RUB 500,000. (Subclause 2, Clause 6, Article 406 of the Tax Code of the Russian Federation).

The deflator established for 2015 (the last year of application of the calculation from inventory value) is 1.147 (Order of the Ministry of Economic Development of Russia dated October 29, 2014 No. 685).

Property tax deduction for apartments - 20 sq. m. The one established at the federal level is used, due to the lack of a regulating municipal normative legal act (clauses 3, 7 of Article 403 of the Tax Code of the Russian Federation).

The reduction factor for 2021 is 0.6 (clause 8 of Article 408 of the Tax Code of the Russian Federation).

To calculate the H1 indicator:

1. We determine the value of the cadastral tax base, taking into account the deduction (all calculated data are rounded to the nearest ruble).

In accordance with paragraph 3 of Art. 403 of the Tax Code of the Russian Federation, it is equal to the cadastral value reduced by the cadastral value of 20 square meters. m of living space. Thus, we:

• Find the cost of 1 sq. m of living space: 3,000,000 / 70 sq. m = 42,857 rub.
• Based on the cadastral value of 1 sq. m, calculate the cost of 20 sq. m of living space: RUB 857,140.
• We subtract from the full cadastral value of housing (3,000,000 rubles) the resulting figure (857,140 rubles):

3,000,000 – 857,140 = 2,142,860 rubles.

2. We multiply this amount by the rate determined for the cadastral value (0.1%). The value of H1 will be 2,143 rubles.

Indicator N2 is equal to the amount of property tax calculated for 2014 based on inventory value:

1. We have a tax base of 300,000 rubles.

2. Multiply it by the deflator coefficient (1.147) and get 344,100 rubles.

This means that we can apply a rate of 0.1% when determining the H2 tax (Article 406 of the Tax Code of the Russian Federation). Multiplying the inventory tax base by this rate, we obtain the H2 indicator equal to 344 rubles.

Subtract indicator H2 from H1:

2,143 – 344 = 1,799 rubles.

We multiply the result by 0.6 (reducing factor for the third year of tax calculation from the cadastral value in accordance with Article 408 of the Tax Code of the Russian Federation), we get 1,079 rubles. We add the H2 indicator to it - and we get 1,423 rubles. This is the H indicator, that is, the tax that must be paid to the budget.

If it turns out that H1 is less than H2, a tax must be paid to the budget, which is equal to the H1 indicator (clause 9 of Article 408 of the Tax Code of the Russian Federation).

If a subject of the Russian Federation did not decide to charge tax on the cadastral value and did not approve this value at the beginning of 2016 (i.e., did not fulfill the conditions provided for in paragraph 1 of Article 402 of the Tax Code of the Russian Federation), it can begin to apply such a calculation from the beginning any year, from 2017 to 2021, and then the calculation of the H2 indicator will be made based on the inventory value multiplied by the deflator coefficient established for the last year of application of the tax calculation from the inventory value and the tax rate.

What to do if the Federal Tax Service employees calculated the tax payable incorrectly? Find out the answer to this question by getting trial access to the ConsultantPlus system for free.

You can check the correctness of property tax calculations using the calculator located on the website of the Federal Tax Service of the Russian Federation.

Terms and territories of innovations

The legislation of the Russian Federation assumes the transition to a new system of taxation of property of citizens by 2021. The change will affect all subjects of the country. A gradual reform is planned so that the regions have time to independently determine the exact date of the transition.

Until 2021, the authorities of the constituent entities of the Russian Federation have the right to choose the method of calculating real estate taxes: according to inventory valuation (old method) or cadastral valuation (new). Starting from this date, all regions are required to use only the second method.

There is a five-year tax transition period, during which the tax burden will increase gradually. In addition, reducing coefficients and benefits have been introduced. The gap between the old and new amounts will be reduced by 20% annually.

In those regions of the Russian Federation where a new method for calculating personal property tax will be introduced in 2020, the population will receive receipts with 100% of the collection amount only in 2025.

Tax on the sale of an apartment owned for less than 3 years.

How to get a double tax deduction, read here.

Can a husband receive a tax deduction if the apartment is registered to his wife? Read the link:

If the subject does not make an early transition to the new system, then from January 1, 2020 it will be implemented by default. Some of them have already switched to calculating tax based on cadastral value. Those undecided include Crimea, Dagestan, Kursk, Arkhangelsk regions, etc.

The new system began to be put into practice in Moscow, the Kemerovo, Moscow and Amur regions already in 2014. Every year the number of constituent entities of the Russian Federation participating in the reform increased. 13 regions joined them in 2021.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues. Find out more here.

Results

Since 2015, property tax for citizens of the Russian Federation has been calculated taking into account the cadastral price of the property, if all the conditions for this have been met in the corresponding region of the Russian Federation (a law has been adopted and the cadastral value has been approved on an object-by-object basis). In order to mitigate the increase in the tax burden on payers, the formula for calculating tax for 2015–2019 takes into account indicators such as inventory value, rates on it, and a deflator coefficient. Further, the tax will be calculated without using indicators that reduce the amount of tax.

You can familiarize yourself with other nuances of paying property tax in this article .

You can apply for a property tax benefit or report privileged property at any tax office. Read more about this here.

Sources:

• Tax Code of the Russian Federation
• Order of the Ministry of Economic Development of Russia dated October 29, 2014 N 685

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Who is eligible for benefits?

For the property tax on an apartment, a complete exemption for payment is established for the following categories of citizens (clauses 1-13, clause 1, article 407 of the Tax Code):

• disabled people of groups I and II, as well as disabled people from childhood;
• old-age pensioners who have reached the conditions for a pension;
• Heroes of the Russian Federation, USSR;
• WWII participants, combat veterans;
• liquidators of accidents at the Chernobyl nuclear power plant, Mayak and participants in nuclear tests in Semipalatinsk;
• other federal beneficiaries.

Local authorities have the right to establish additional regional benefits for certain categories of citizens, as well as the procedure for their application.

According to cadastral value

This calculation method has been widely used since 2015. The cadastral value of the property is taken as the tax base, which fairly accurately reflects the market price of the property (compared to the inventory price). As a result, the tax amount increases slightly.

The calculation formula is simple: it is necessary to multiply the difference between the cadastral value and the tax deduction by the size of the share and by the tax rate (N = (KS - NV) * RD * NS). Information on deductions, the size of the share and the method of obtaining data on the cadastral value is presented below.

Taxpayers can reduce the tax base by the amount of the required deduction:

1. For a room – price 10 m2.
2. For an apartment – ​​price 20 m2.
3. For a residential building – price 50 m2.
4. For complexes with residential premises in the structure - 1 million rubles.

To accurately find out the cadastral value of an object, you need to go to the tax service website, enter the cadastral number of the object and get information about the value. In addition, the Federal Tax Service will provide information about the calculation method and amount for the current period.

Help: The cadastral number can be found on the Rosreestr website using the registration address.

The size of the share in the property also matters. If the property has several owners, the tax amount will be distributed according to the shares. If the property is shared, then the amount is divided equally.

Let's give an example of a calculation, in which we take the simplest situation: a citizen owns 1/2 of an apartment with an area of ​​90 m2, the total cadastral value of which is 5 million 400 thousand rubles (tax rate in the region is 0.1%).

The calculation looks like this:

1. Let's find out the cost of 1 m2: 5,400,000 / 90 = 60,000 rubles.
2. We calculate the amount of tax deduction, finding out the cost of 20 m2: 20 * 60,000 = 1,200,000 rubles.
3. We substitute the obtained data into the formula presented earlier: Tax = (5,400,000 – 1,200,000) * 0.5 * 0.1% = 2,100 rubles.

The tax amount for half of the apartment, the cost of which is calculated according to the cadastral value, will be 2,100 rubles.