Today we will have to understand what a home tax is and how it is calculated. This issue is extremely important for all individuals. In particular, for those who own a house or its share. After all, the citizens of the studied question relates first of all. It should be remembered that taxes are paid by almost all citizens. Debt leads to serious problems. To avoid them, you will have to thoroughly understand the tax rules that take place in Russia. In addition, continuous reforms do not allow the population to calmly realize what awaits them. So what should you look for? How to calculate home tax? And is there any such kind of payment in Russian law?
House and property
There is no separate receipt for this tax in Russia. In the same way as the concept of "home tax". The thing is that there is a common name for such payments. And it is familiar to many taxpayers. This is a property tax.
What kind of payment is this? This is a monetary penalty levied on property owners. As a rule, in this case only housing is considered. Namely:
- private houses;
- shares in houses;
- apartments;
- rooms.
But transport and land are not considered such property. You will have to pay for them separately. But what will citizens have to understand regarding property tax? What features should you learn about?
Who pays
Who can receive property tax receipts ? This question, as a rule, at some point causes some difficulties. Why?
The thing is that the tax on a private house or any other property is levied on all taxpayers. That is, if a citizen is 18 years old, he is fully capable, he owns a house, or part of it, or at least a room, then you will have to pay money. About calculations a little later.
Problems arise for citizens who have reached retirement age. After all, these are eternal beneficiaries. Do they have to pay such a penalty? Or does this category of citizens have their own benefits? If so, then payers are only adult able-bodied persons. And organizations (including individual entrepreneurs).
About beneficiaries
In reality, retirees are beneficiaries. And they have special rights in tax obligations. Home tax is no exception. What can every senior citizen count on?
He has the right to full exemption from property tax. Moreover, regardless of their state of health or social status. In Russia, all people who have reached retirement age are completely exempt from paying this penalty. And no matter where the person lives. The main thing is that he lives on the territory of the Russian Federation.
It follows from this that, as has already been noted, only able-bodied adult citizens are payers of the studied payment. Children and pensioners do not pay this tax in any way. This fact should be considered by every citizen.
Calculation changes
Nevertheless, many are interested in what kind of house tax is imposed in a particular case. Indeed, in 2015, new changes came into force in relation to the payment being studied. They brought a lot of problems to the owners. In particular, due to calculations.
Previously, based on the provisions of the legislation of the Russian Federation, the tax was calculated taking into account the inventory value of real estate. As a rule, she was not too tall. Therefore, payments did not come in particularly large.
But now everything has changed. At the moment, the calculation of property tax for individuals will take into account the cadastral value of housing. This figure is quite high. So, as some news said, you can expect a significant increase in the amounts due. Sometimes such payments can exceed those that came earlier, 5-6 times. The exact amount is very difficult to calculate. After all, the cadastral value of the home will be considered the tax base.
Deductions
What's next? You should not be afraid of upcoming payments. After all, in one case or another, all citizens are given a kind of deduction. It allows you to get a "discount" on tax. True, its size is not so easy to calculate. Why? It all depends on the cadastral value. This is what is considered the most important component of property tax.
The deduction will also depend on the type of property. It is important to understand that the tax on a private house will be one, on an apartment - another, on a room - third. And the deductions, respectively, for the listed categories of housing are different.
What is every citizen entitled to? To reduce the tax base. Or rather, deducting a certain amount of the cadastral value of housing. Accordingly, the penalties being studied will be less. The deduction is due to all citizens without exception.
The following restrictions are currently set:
- room - 10 square meters;
- apartment - 20 square meters m .;
- house - 50 square meters. m
What does it mean? When assessing housing at the indicated sizes, the cost of the inventory will be reduced. That is, if 1 square. m. of the house is estimated at 10,000 rubles, then the deduction from the total amount will be 50 * 10,000 = 50,000. And with a house with a total area of 80 square meters, tax is taken into account only from 30. Nothing difficult.
Benefit Restrictions
But if a citizen has a big house, then he may not receive a deduction. Indeed, in modern calculation rules there are certain restrictions. Not all cases require a standard deduction of square meters.
A huge role is played by the value of real estate. If it exceeds 300,000,000 rubles, then no deductions are required. It is these rules that are currently in force in Russia. Fortunately, even a fairly large house is not priced at a similar amount. The bulk of the population is entitled to the deductions indicated above.
It should also be remembered that the privilege is provided only for 1 property of each type. What does it mean? Suppose a person owns 2 apartments and a house. What's next? He can receive a deduction for 1 of his chosen apartments and separately for the house. You will have to inform your tax authorities in advance of your choice. Accordingly, the tax on a residential building in such a situation will in any case be reduced. But with the apartments, as already noted, will have to be determined.
If silent
A little about those who own a lot of residential real estate. You should pay attention to the fact that, as already mentioned, they will have to decide which apartment to consider with all the benefits. Or which house to offer a discount. And what will happen if this is not done?
In this case, the deduction is retained. But it will be applied to that property (in each of the categories), which has a higher cadastral value. In fact, the rule applies: where the tax is higher, there is a deduction. This should be remembered. If you want to apply a benefit to another property, you can use this right. But only by submitting a standard application to the tax office.
About cadastral value
A huge, one might say, the main, role at the moment, plays the cadastral value of real estate. Property tax levied on a person will directly depend on it.
As a rule, this amount is determined by the state. And the relevant information is entered into the property registry. The cost of home tax can be calculated independently, knowing how much the cadastral price of real estate is. Where to find out about her?
There are several options. The first way is to contact the tax authorities. True, it is unlikely that everyone will talk about cadastral value. Rather, they will immediately report the amount that will have to be paid in the future.
The second approach to solving the problem is to contact the Rosreestr. It is possible on the Internet, it is possible personally. And order a cadastral real estate passport. In this document, the cadastral value of the apartment or house will be prescribed without fail.
The last way is to contact the registration chamber. There you can also order a cadastral passport for a particular property. Issue it within 5 business days. Therefore, it will be possible to calculate without any problems how much the home tax will be in 2016.
Not eternal benefits
You will also have to take into account another important fact. The thing is that the property tax (residential building or apartment) citizens, as has already been said, since 2016, pay taking into account the tax deduction. It would seem no problem. A similar bonus is provided to almost all citizens. So, you don’t have to worry about raising taxes on real estate for individuals.
In fact, everything is not as good as it seems. Tax incentives in Russia in relation to the payment being studied will not be permanent. The full amount without deduction will have to pay in 2020. Therefore, if at the moment a citizen received for a house of 250 square meters. m. payment system, which takes into account the cadastral value of real estate of 200 "squares", you should not think that it will always be so. After several years, you will have to pay in full.
How to count
Many are interested in how the calculation of real estate tax for individuals is now being carried out. In fact, calculating the amount due is very problematic. Many are simply pre-interested in this payment in the tax authorities.
Nevertheless, if you know the cadastral value of housing, then the tax is calculated without any problems. Why? Because a special interactive calculator was invented to calculate the upcoming payment. It is located at: https://www.nalog.ru/rn74/service/nalog_calc. By the way, rn74 is required to be replaced with the number of the region of residence. For example, to calculate property tax in Moscow, you need to write rn77.
In the window that appears, you will have to indicate: the cadastral number of the property (optional, but desirable), conditional number, area and type of property that will be taxed. You will also have to register the cadastral value of housing. And after that you can click on "Continue". A few minutes of waiting - the amount due for payment will appear on the screen.
You will need to pay attention to one interesting fact: if you specify the cadastral number of the housing, then all other data will be entered automatically. They are registered in the Rosreestr and are tied to the calculator of the tax service of the Russian Federation. Therefore, most often citizens use this option to calculate the amount of payment.
Summary
Now it’s clear what home tax will have to be paid to individuals in 2016 in a particular case. This payment brings many problems to property owners. It is not recommended to do calculations on your own - errors are not ruled out. If the exact cadastral value of housing is not known, you can forget about the calculations.
Manually, as practice shows, it is not recommended to engage in the task. To find out about the upcoming payment, you need to contact the official "online" calculator. This method helps to obtain the most reliable information. Especially if the payer citizen knows the cadastral number of his property.
Payment is required before December 1. It is before this deadline that you need to pay taxes on the property of individuals for 2015. At the moment, there are no more features that need to be taken into account.