Calculation of property tax for individuals in 2021

As of January 1, 2015, a new procedure for calculating property tax for individuals based on cadastral value was introduced (Chapter 32 of the Tax Code of the Russian Federation). The specified procedure for determining the tax base can be established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) after approval by a subject of the Russian Federation in the prescribed manner of the results of determining the cadastral value of real estate objects (paragraph 2, paragraph 1, art. 402 of the Tax Code of the Russian Federation).

The director of the legal service “Unified Center for Protection” (edin.center) Konstantin Bobrov answers:

It should be noted that the owner will not have to pay personal income tax (NDFL), since this responsibility rests with the seller of the apartment. However, the owner of the property is subject to the property tax of individuals, which is established by the regulations of municipalities. And since each municipality independently approves this tax, tax rates can vary significantly. Accordingly, regarding the calculation of this tax, you must contact the administration with a request for written clarification. As for the tax payment deadline, it is December 1st. Taxes for the previous year are paid by December 1st. That is, for 2017, property tax for individuals had to be paid before December 1, 2021. Violation of the deadline for fulfilling this obligation may result in tax liability for the homeowner - a fine.

2021 Property Tax Calendar

From when do you have to pay property taxes?

Procedure for calculating property tax for individuals

The tax office for individuals calculates the property tax at the end of the calendar year separately for each taxable item at its location, after which it sends you (no later than 30 days before the payment deadline) a tax notice indicating the amount of tax payable and the taxable item , tax base and tax payment deadline (clauses 2, 3 of Article 52, clause 1 of Article 408, clause 2 of Article 409 of the Tax Code of the Russian Federation).
If you have several properties in different regions, then you will receive notifications from different inspections. If you do not receive such a notification, you should send a message about your property to the inspectorate (clause 2.1 of Article 23 of the Tax Code of the Russian Federation).

There is no need to calculate anything yourself.

Private practicing lawyer Victoria Suvorova (Pyatigorsk) answers:

As an owner, you must pay real estate tax, which is calculated in proportion to your share in the ownership and depends on the cadastral (market) value of the apartment. You can view your tax calculations on the tax office website in your personal account or during a personal visit to the tax office of your city.

You had to pay your 2021 tax by December 3, 2018. If you are late with payment, you will have to pay a penalty. When purchasing an apartment after May 15, 2021, you do not have to pay tax for May. If you became an owner earlier than May 15, 2021, then the tax for this month is due.

Is tax included in the price of an apartment upon purchase?

Property tax notices have not arrived for three years. What to do?

Meters and hundreds

It is designed to curb the increase in payments to owners caused by the cadastral reform. The head of state ordered this to be done based on the results of his Address to the Federal Assembly in March of this year.

A gradual transition to calculating tax not according to the inventory value, but according to the cadastral value of real estate, which is closer to the market value, began in our country in 2015. During this time, the reform started in 64 regions. The formula for calculating the tax implied an annual increase in payment by 20 percent. It was assumed that in the first year of applying the cadastral value, citizens would pay tax with an increasing factor of 0.2, then 0.4, 0.6, 0.8, respectively. From the fifth year the tax had to be paid in full. However, the reform led to a sharp increase in the tax burden on property owners. They began to massively challenge the results of cadastral valuation in courts and commissions under Rosreestr.

This spring, the president drew attention to this. In 28 regions, including Moscow and the Moscow region, Tatarstan, Novosibirsk, Novgorod regions, where the reform started in 2015, the increasing coefficient managed to grow to 0.6. In another 21 regions that switched to the new rules a little later, it increased to 0.4. The burden on property owners has become even more noticeable and the number of dissatisfied people has increased.

The new law, signed by the head of state, adjusts the mechanism for calculating tax based on cadastral value (property tax, land tax). It involves abandoning the use of the 0.8 coefficient in the tax calculation formula. That is, the coefficient will reach a value of 0.6 and will not increase further. At the same time, the amendments introduce a 10 percent limit on the increase in the amount of tax payable for the previous year. They also exclude the possibility of recalculating the tax “retroactively” if the adjustment does not lead to a reduction in payment.

Another important rule concerns challenging the cadastral value results. If the taxpayer was able to prove that it was calculated incorrectly, the law prescribes the use of the changed cadastral value when calculating the tax, not from the year in which the statement of disagreement with the assessment results was filed, but from the moment when the erroneous value began to be applied.

The annual increase in the amount of property tax based on cadastral value is now limited to 10 percent

The law signed by the president also extends tax benefits to disabled children and clarifies the status of real estate such as houses, apartments, rooms, garages and parking spaces for tax deductions and preferential rates. The fact is that previously, the owners of garages and parking spaces located in office and non-residential buildings for domestic purposes, when calculating taxes, did not have the right to claim benefits and reduced tax rates, unlike the owners of the same objects located in residential buildings. Now the tax benefits apply to them as well.

“The provisions on new tax incentives are given retroactive effect, that is, a tax refund or recalculation will be made. From 2015 - in relation to tax benefits for disabled children, from 2021 - on the taxation of garages and parking spaces located in real estate for retail, office and household purposes,” clarifies Anatoly Nagiyev, head of tax law practice at NUS Amulex. .

“RG” experts explain the subtleties of cadastral valuation in the “Legal Consultation” section

According to the Federal Tax Service, the changes enshrined in law could lead to a loss of regional budget revenues in 2021 of six billion rubles. However, the government, giving a positive opinion on the amendments, agreed that lost revenues should be compensated from the federal budget. The head of the State Duma Committee on Budget and Taxes, Andrei Makarov, spoke about this.

Over the six months of this year, commissions for the revision of cadastral values, created under the Federal Service for State Registration, Cadastre and Cartography, reviewed almost 13 thousand applications from citizens in relation to more than 20.2 thousand objects. Over 60 percent of decisions were made in favor of citizens. Compared to the same period last year, the number of applications from those who did not agree with the results of the cadastral valuation of their land plots, apartments and houses decreased by 22 percent.

Until January 1, 2021, the cadastral value of real estate in Russia was determined by independent appraisers and approved by regional and local authorities. On January 1, 2021, the Law “On State Cadastral Valuation” came into force. It provides for the introduction of the institute of state cadastral appraisers and the transfer of powers to determine the cadastral value to state budgetary institutions, which will determine the cadastral value on an ongoing basis. Responsibility for the work of new government structures for conducting cadastral valuation will be assigned to regional authorities.

Cadastral valuation will be carried out using a unified methodology throughout Russia. The new mechanism is aimed at preventing mistakes and, as a result, reducing the number of requests for revision of cadastral value, Rosreestr notes.

The law provides for the transition to new rules from 2021. But regions can do this if they wish as early as 2021. According to Rosreestr, such a decision has already been made by regional authorities in 36 regions.

61 percent of decisions to revise cadastral valuation results are made in favor of citizens

Changes in legislation

Income from the sale of real estate is still subject to tax at 13%. Persons who own an apartment longer than the period specified by law are exempt from it. This parameter has been adjusted since this year.

Previously, the rule was that an owner who owned a home for more than three years did not pay income tax when selling it. From this year, the seller must own the property for at least 5 years. Only after this period have expired are citizens exempt from paying personal income tax.

What amount is not taxed?

If the transaction amount does not exceed one million rubles, then the seller is not required to pay income tax on the funds received. If the price is higher than the specified value, then when calculating the taxable base, a deduction of 1 million rubles is made from it.

Please note! The buyer of real estate in the Russian Federation is exempt from paying personal income tax on the funds spent. The maximum tax-free amount is 2,000,000 rubles.

Having purchased an apartment, the buyer submits a tax return and an application for a tax deduction. He will receive back 13% of the funds paid, a maximum of 260,000 rubles. Each citizen can take advantage of this opportunity only once.

Tax on the sale of an apartment received as an inheritance

If the owner of an apartment who inherited it decides to sell it in 2018, he will be required to pay income tax.

They will not take 13% from him if the tenure period exceeds three years. The sale of real estate that the owner owns for less than a specified period is considered a commercial transaction for the purpose of making a profit.

An owner who decides to sell one apartment and buy another must correctly calculate the financial side of the transaction. This primarily applies to persons who have owned real estate for less than three years.

Remember! When paying personal income tax, the basis is not the difference in the cost of two objects, but the proceeds from the sale. Only correct calculations will help you avoid being in the red after transactions.

This does not apply to pensioners and disabled people who are exempt from paying tax.

According to cadastral value

The tax base for calculating the cadastral value is taken from the Unified State Register of Real Estate. The data is viewed as of January 1 of the year for which the tax is determined. If the object is entered into the register later, then look at the information as of the date of entry into the Unified State Register.

Changes in cadastral value during the year do not affect the tax base. The exception is the correction of a previously made error in the valuation of real estate.

Attention! The taxable cadastral value is reduced in proportion to the deductible area:

room. 10 square meters are subtracted from the area and the tax base is calculated;
apartment. 20 square meters are subtracted from the area and the tax base is calculated;
house. 50 square meters are subtracted from the area and the tax base is calculated;
single real estate complex. RUB 1,000,000 is deducted from the cadastral value.

Legislative acts of constituent entities of the Russian Federation may increase these values.