The object for calculating property tax is the property of individuals. Inspection annually sends notifications to payers. More details about how the apartment tax is calculated, how to find out the amount of debt, if you do not agree with the numbers on the receipt, read on.
Notification
How do I know if an apartment tax has arrived? Check in the mailbox a receipt from the Federal Tax Service. This document contains the following data:
- settlement year;
- information about the property, its location;
- base for calculation;
- share of ownership;
- bid;
- number of months of ownership;
- coefficient;
- amount of benefits;
- amount payable.
Correct calculation
Real estate is taxed: a house, an apartment, a summer residence, a room, a garage, other structures, a share in the right to common property. The basis for the calculation is the inventory value of the object, which is adjusted for the deflator coefficient.
How to find out the tax amount for an apartment owned by several people? In this case, the calculation is carried out in proportion to the shares. For apartments that are in common joint ownership, the base is determined according to the number of owners. Until 2013, data on the inventory value could be obtained at the BTI. Now the information on the inventory value is stored in Rosreestr.
Sometimes the tax amount on receipts can be overpriced. Inspection receives data from BTI late. Therefore, the figures can be recalculated for no more than the previous three years. That is, the amount of tax that must be paid in 2015 may include adjustments for 2012-2014. Penalty on old recalculated figures is not charged. Do pensioners pay apartment tax? Not. They are exempt from paying the fee.
The timing
The payment amount is calculated depending on the number of full months of ownership of the property. If the apartment was purchased during the year, then the fee is charged from the month of registration of the object for the new owner. For the period from January of the current year until the moment of sale, the old owner of the property pays the apartment tax. How to find out a debt to a tenant of a new building? Such houses are taxed from the next year after their construction. If the property was inherited - from the month of entry into the right of inheritance. In case of destruction of the facility, no fee is charged.
How to find out apartment tax online?
Today, utilities and goods can be paid for without leaving home. This saves a lot of time. The tax inspectorate also tried to make life easier for Russians, but ran into problems. Citizens are used to receiving notifications from the inspection by mail. They distrust new communication methods. The second problem is that people often do not agree with the amount of payment.
Departments are not involved in data verification, they only enter them into the database. Errors could be made by the owner of the property when filling out the declaration, or the inspection that transmitted the information. In such cases, you need to contact the office of the Federal Tax Service to find out what apartment tax should be paid. You can pay off the debt directly through the inspection site. A list of all property and the amount of necessary payments, broken down by year, is presented in the personal account of the taxpayer. You can print a receipt and pay tax through a bank or terminal.
New scheme
Until 01.10.2016, most property owners must pay the apartment tax at the cadastral value . How to find out the amount? The new scheme provides for a reduction in cadastral value by 10 square meters. m. for the room, 20 square meters. m. - apartments, 50 square meters. m. - a residential building. If after applying the deductions the tax base becomes negative, then the amount of the fee is equal to zero.
Several houses, apartments, etc. can be assigned to one payer. If he has not notified the inspection about the object subject to preferential treatment, the Federal Tax Service employees independently choose it according to the maximum amount of tax. Federal laws of the capital, St. Petersburg and Sevastopol may provide for additions to the tax calculation procedure. In particular, local authorities can set a zero rate or increase the base maximum three times. It should be noted right away that the new scheme will not work in all regions. In some regions of Russia, the calculation will be carried out according to the inventory value. This is due to the fact that data on the estimated value are not yet available for all objects.
Bets
How to find out the tax on an apartment? The rates at which the calculation is carried out are established by regulatory enactments. They can be viewed on the website of the Federal Tax Service. For residential buildings, premises, complexes, buildings, up to 50 square meters. m. tax rates are calculated, depending on the (cadastral) estimated value of the object (million rubles):
- up to 10 - 0.1%;
- 10-20 - 0.15%;
- 20-50 - 0.2%;
- 50-300 - 0.3%;
- other objects worth more than 300 million rubles. - 2%.
Garages are taxed at a rate of 0.1%. Residential buildings under construction - 0.3%, administrative premises, shopping centers - 2%, all other objects - 0.5%.
Privileges
Do pensioners pay apartment tax? Not. They, like disabled people of groups I and II, are exempted from paying a fee calculated according to the new scheme. The legislation separately provides benefits for facilities located on sites in private summer associations, if their area does not exceed 50 square meters. m. The Inspectorate will adjust the tax amount only if the payer notifies his right before November 1 of the current year. Data is recalculated for a maximum of three previous periods. The table provides a list of federal benefits that do not apply to business entities.
| Taxpayer category | Grounds | Terms of Service |
| Heroes of the USSR and the Russian Federation, persons with the Order of Glory | order book | For all objects of taxation of all kinds. |
| Disabled people of I and II groups | VTEC help | For one object of taxation of any type. |
| Disabled since childhood | certificate of eligibility |
| Participants of the Second World War, other military operations |
| Persons of the Navy, state security agencies, |
| Persons entitled to social support (exposed to the consequences of the Chernobyl disaster, radiation exposure due to the Mayak accident and waste dumping into the Techa river, 1957) | special membership card | One object of taxation of each type. |
| Military personnel with a service life of 20 years or more | military unit certificate |
| Family members of survivors | pensioner's ID |
| Senior citizens |
| Citizens who performed military duty in other countries | certificate of eligibility |
| Individuals with radiation sickness | certificate of eligibility |
| Parents and spouses of dead soldiers | death certificate |
How to find out if there is an apartment tax?
The FTS website has a tax calculation calculator. In a special form, you need to fill in the following fields:
- Cadastral number.
- Type and characteristics of the object (area, price).
- The period of ownership of the property in the current year (in months).
- Tax deduction (10, 20 and 50 sq. M.).
- A privilege.
After entering all the details, the payment amount will be displayed on the site. Here's how to find out apartment tax at.
Features of the calculation for citizens of the capital
The amount of tax for Muscovites is adjusted for increasing the cadastral value of the property. The formula for calculating:
Tax = (K1 * SK - I2 * CH) * 0.2 + I2 * CH, where:
- K1 = Cadastral value of the property, taking into account the deduction.
- I2 = Inventory value of real estate.
- SC - Cadastral value tax rate.
- CH - Inventory value tax rate.
What is the difference
So, the tax can be calculated according to two schemes: based on the cadastral and inventory values. In the first case, only the building structure (doors, walls, floors, windows) is taken into account. Such an assessment is far from the market price of the object. The cadastral value additionally takes into account such parameters as the location of the structure (in central or "sleeping areas"), transport accessibility, infrastructure, availability of parking, security, number of storeys, etc. The final indicator displays the approximate market value of the object.
Examples
We calculate the apartment tax according to the new scheme. How to know the debt? The estimated value of the apartment is adjusted for deduction, and then the resulting value is multiplied by the rate.
The apartment is 50 square meters. m. estimated at the beginning of 2015 at 4000 thousand rubles. Price per meter - 80 thousand rubles. The cost of the object, taking into account the deduction: 80 x (50 - 20) = 2.4 million rubles. The estimated tax amount at a rate of 0.1% is 2400 rubles.
In order for the burden on citizens to increase gradually, and not sharply, the law provides for a transitional formula, according to which the tax on the apartment will be calculated until 2020. How to find out the amount of debt?
Tax = (KD - IN) x K + IN, where
KD - the amount of tax at the cadastral value.
IN - the amount of tax on the inventory value.
K is the reduction coefficient.
The value of the last indicator will increase. In 2016, it will be 0.2, in 2017 it will change to 0.4, in 2018 - 0.6, and in 2019 - 0.8.
Consider another example.
The apartment is 48 square meters. m. at the beginning of 2015 estimated at a cadastral value of 3.6 million rubles. Price per meter - 75 thousand rubles. Estimated costs are:
- according to the new method, taking into account the deduction of 3600 - (75 x 20) = 2100 million rubles.
- according to the old estimate - 300 thousand rubles.
Rates in both calculation options are 0.1%. Calculate the amount of tax:
by cadastral value: 2100 × 0.1% = 2.1 thousand rubles.
inventory cost: 300 * 0.1% = 0.3 thousand rubles.
Substitute this data in the formula:
((2.1 - 0.3) × 0.2 + 0.3) = 660 rubles.
For 2015, the taxpayer will have to pay 660 rubles.
Cadastral value
This indicator is determined during the state assessment by independent experts by decision of the regional authorities. The cost will be recalculated no more than once every 3 years (in Moscow, St. Petersburg and Sevastopol - in two years). Appraisers independently choose a calculation method. You can find out the cadastral value of an object on the Rosreestra website.
In the section "STC"
From the main page you need to go to the section "Individuals / Legal Entities", then select the service "Information from the State Committee for State Security", fill out the form (first of all, the fields marked with ("!")), Send an application. The request will be assigned a number by which it will then be possible to track the status of its processing. Extract from the State Property Committee is provided later than 5 days after verification of documents.
Using the “Public Cadastral Map” portal
The desired house, apartment can be found on the map or use the advanced search. For each object on the site provides general information and its characteristics. This reference data cannot be used to compile legal documents.
In the section "Information on objects online"
Through the service in the “Electronic Services” section, you can obtain information about the house, apartment of his / her estimated value from the cadastral, established number or address.
Through the portal “Obtaining data from the GKO fund”
This section provides information on the assessment of the facility, which was carried out by local authorities. To access the information, in the "Individuals / Legal Entities" section, select "Obtaining data from the GKO fund". Then, in a special form, indicate the object number and click the "Find" button. As a result, a link with data or an inscription about their absence will be displayed. The report can be downloaded and printed. Information is provided free of charge.
At the office of Rosreestra or MFC
You can request a live cadastral certificate from the State Property Committee. To do this, you should contact the branch of Rosreestr, MFC or send a request by mail. Data is provided free of charge for 5 days. The application should also indicate the method of extracting the statement: pick it up yourself or receive it by mail.