Since 2015, a new taxation law comes into force. Now calculating the property tax of individuals is a headache for people. The peculiarity of the calculation is that the cadastral value becomes the base, and the tax rate will have a three-level system.
It is necessary
- - the cadastral value of the object;
- - calculator.
Instructions
Step 1
First you need to find out the cadastral value of the object. This can be done in two ways. On the website www.rosreestr.ru enter the cadastral number of the object, its address or coordinates in the public cadastral map. Also on the site there is a section of electronic services, where you can get background information on real estate. The second way is to apply to the cadastral chamber for a certificate. To do this, you will need to write an application and have a passport.
Step 2
Now you need to determine the tax deduction. It will reduce the tax base and allow you to pay less. In 2015, the tax deduction applies only to 1 object from each category. That is, if you own several apartments, then you can put a deduction on only 1 of the apartments. If the owner does not determine the desired object for tax deduction, then the tax office will do it for him.
Step 3
When the tax base for each object has been determined, the rate can be determined. In 2015, the tax rate has a three-tier system. The rate for residential buildings and premises, garages, parking spaces, unfinished residential buildings and utility buildings is 0.1%. Other buildings not included in the first group have a rate of 0.5%. For shopping, office centers and real estate with a cadastral value of more than 300 million rubles, the rate is set at 2%.
Step 4
To determine how much you have to pay, you need to deduct the tax deduction from the cadastral value, and then multiply the resulting value by a certain percentage of the tax rate. The total is your property tax for a specific object.