From 2015, new rules for calculating property tax come into force. They caused a great public outcry, because according to them, the amount of property tax for individuals should increase significantly.
New rules for calculating property tax for individuals
From 2015, property tax will be calculated based on the cadastral, not the inventory value of the property. We are talking about the tax paid for apartments, summer cottages, houses, garages.
The cadastral value is as close as possible to the market value, which will automatically lead to an increase in the tax burden. So, according to the FTS itself, property tax for Muscovites in 2015 will increase fivefold.
You can find out the cadastral value of your home on the Rosreestr website.
Under the new rules, the formula for calculating property tax looks like
The tax presupposes the establishment of a transitional period for the next four years. Within the specified timeframe, the tax will be calculated taking into account the decreasing coefficient according to the formula. The coefficient will be 0.2 in the first year; 0, 4 - in the second; 0, 6 - third; 0, 8 is the fourth.
Property tax rate in 2015
From 2015, the property tax rate will depend on the value of the property. The maximum tax rate is set at 2%, but it will only apply to expensive real estate worth over 500 million rubles. The base rate of property tax (for apartments, houses, garages, etc.) is set at 0.1%
Tax rates are set independently in each constituent entity of the Russian Federation. Regions can either decrease or increase it (but not more than threefold).
Which regions are affected by the new rules for calculating property tax
It is assumed that the new rules for calculating property tax will be in effect throughout the Russian Federation from 2020. So far, the cadastral value-based tax will be introduced in 28 Russian regions. These are: Moscow and the region; Bashkiria; Buryatia; Ingushetia; Karachay-Cherkessia; Komi; Mordovia; Tatarstan; Udmurtia; Amurskaya; Arkhangelskaya; Vladimirskaya; Novgorod; Sakhalin; Magadanskaya; Ivanovskaya; Nizhny Novgorod; Novosibirsk; Pskov; Ryazan; Samara; Tverskaya; Yaroslavl; Penza region; Yamalo-Nenets, Khanty-Mansi Autonomous Okrugs; Transbaikal region.
It was these regions that managed to declare their desire to switch to the new rules in due time.
Property tax incentives
All the provided benefits for the payment of property tax in 2015 will remain. So, disabled people, pensioners and other categories of beneficiaries will still not pay the tax.
Deductions are provided for certain types of real estate. They are set in a size of 20 sq. m for apartments, 10 sq. m - rooms and 50 sq. m - houses.
For example, the cadastral value of an apartment of 49 sq.m. is 5,500,000 million rubles. Accordingly, the cost of 1 square meter is 112,244.9 rubles. The tax deduction will be 2,244,898 rubles. (112 244, 9 * 20). To calculate the tax base, it is necessary to reduce the cadastral value (5,500,000) by a tax deduction (2,244,898). It turns out that the tax payable will be 32555, 1 p. ((5500000-2244898)) * 0.1%).
Terms of property tax payment
In 2015, it will be necessary to pay the tax for 2014, which was calculated according to the old rules, based on the inventory value. Owners will receive their first tax receipt only in 2016.
The taxpayer does not need to independently calculate the amount of tax, the FTS will make the calculations itself based on the data it has and send a receipt for payment.
