Many people dream or plan to purchase their own summer cottage with a cozy house and land, where it would be possible to equip a small garden or recreation area. The acquisition of such property is a positive and memorable event, however, it carries not only joy, but also some responsibility. First of all, newly made owners need to know what tax on a summer cottage is supposed to be paid. After all, the content of this means that the owner of the cottage has an additional financial burden.
What do you need to know?
A summer cottage is considered to be real estate. In view of this, he, like other similar objects, is subject to taxation in accordance with the requirements of the law. In this case, the owner of the cottage will have to pay two types of contributions:
- land tax;
- property tax for individuals.
In the case of land tax, everything is quite simple. This year, the land tax of summer cottages is similar to what citizens paid earlier, starting in 2006. Its size is calculated taking into account the cadastral value of the land owned by one or another citizen.
In accordance with the new regulation, everything that has been built on the territory of a summer cottage for farming, gardening, gardening, as well as individual buildings are referred to residential buildings (summer veranda or kitchen, bathhouse, firewood, free-standing pantry and a country toilet). All of this will now be levied taxes.
The second tax, which is imposed on the property of individuals, is not related to the land. Such a tax applies to buildings in summer cottages. Initially, the amount of this type of taxation was formed due to the inventory value of all existing buildings. However, in 2015, the Tax Code was amended, now the property tax of citizens is calculated depending on the cadastral value of housing. The last thing to consider is today as close to market as possible.
In addition, it should be noted that a new type of tax calculation is introduced gradually. Thus, the first steps to increase the amount of fees began to be observed in the second half of 2016. The state authorities plan to fully switch to the calculation of taxation on cadastral value in 2020.
Legislation
The main legislative document, which is designed to regulate the taxation of all types of country property, is the Tax Code. It regulates both the calculation procedure and the establishment of the deadline for the payment of these taxes.
In addition, it is worth noting that this normative act contains provisions that allow the creation of some legislative acts at the local level. For example, local authorities have the right to establish their own benefits, etc. This means that for each region, in some cases, there are different amounts of tax fees for summer cottages. In addition, there are also some by-laws that are applied by some executive bodies, in particular:
- Ministry of Finance.
- The government of the Russian Federation.
- FTS.
Taxes to the country
Every Russian citizen who owns a summer cottage is required by law to pay taxes on his property. Periodically, it is necessary to monitor relevant regulations, as they are often amended.
Some changes may include aspects such as:
- tax calculation procedure;
- receipt of tax deductions;
- tax obligations, including tax on the sale of a summer cottage or on its purchase.
In addition, the list of categories of citizens, which can be partially or completely exempted from paying tax on country property, can also change.
What to look for?
Regardless of what kind of real estate an individual acquires, which also applies to summer cottages, he needs to regularly fulfill obligations to pay the taxes established for this property.
It is necessary to pay attention to such recommendations:
- Payment of tax should be made only after the citizen has a corresponding notice, which is sent by mail to the tax authorities.
- The notice must contain the calculation of the indicated amount of money.
Documents on the need for payment come exclusively to those citizens who have registered their summer cottages in Rosreestr.
Tax on a summer cottage for pensioners
The taxation of land allotments for retirees is somewhat different from fees for other individuals. Pensioners pay tax for a summer cottage using the following privileges and benefits:
- Since 2019, the possibility of exemption from real estate taxes has been introduced for this category. Nevertheless, such a benefit is designed exclusively for one property - whether it is an apartment, a house or a summer cottage. It should be noted that previously the same privilege extended to all the pensioner's real estate.
- Local authorities have the right to completely exempt this category of citizens from paying taxes on summer cottages. If relevant regulations are adopted in a particular region, the pensioner will need to confirm his status by providing a package of documents that confirm his preferential status.
Cottage plot in SNT
If the dacha is located in the SNT or in the dacha cooperative, then the pensioner does not need to bring it to the Rosreestr. Therefore, it is not worth waiting for a notification from the tax inspectorate to pay tax on a summer cottage.
All necessary contributions in this case are not made to the tax authority, but to the cash desk of country cooperatives or communities. From there, funds are redistributed to all necessary authorities.
Taxes on the sale or purchase of a summer residence
In the case of buying a summer cottage, the need for taxation disappears. Nevertheless, there are some exceptions to this rule, for example, this applies to cases when, instead of a document of sale, the owners conclude a gift agreement.
When the parties to the transaction are not relatives, the donee is obligated to pay personal income tax. The amount of this tax depends on the price of the donated property.
If a citizen sells a summer cottage, he needs to take into account several recommendations of realtors at once:
- He is exempted from taxation when the land has been in his ownership for more than 5 years.
- If the land was received by the citizen as an inheritance or under a gift agreement, then the specified period is automatically reduced to 3 years.
- In a situation where the sale of a summer cottage is earlier than the deadlines, the tax amount should depend not on the amount of the transaction, but solely on the cadastral value of this property.
It should be noted that all the established deadlines for taxes on summer cottages on new property, that is, received by citizens from the beginning of 2019, apply. In other cases, the previous regulatory requirements apply.
The procedure for calculating the amount of tax
You can correctly calculate the amount of tax on a summer cottage plot yourself. For this, it is necessary to rely on the size of the tax rate. For each subject of the country, it has different sizes, while the state can set exclusively the maximum size of such rates. In order to find out the rate in your region, you should contact the administration at the place of residence.
You can calculate the amount of tax payment by multiplying the tax rate by the cadastral value of the suburban area. It can be found in the cadastral passport of the site. The tax on a house on a summer cottage or other real estate is calculated taking into account the inventory value that can be found in the BTI. This is a temporary measure, since today there is a gradual planned transition to the calculation of tax amounts at the cadastral value.
The tax rate for buildings at a summer cottage is set in areas and cities in accordance with applicable law. Its limits are constantly changing depending on the characteristics of the tax base:
- If the size of the tax base is less than 300 thousand rubles, then the limit is 0.1%.
- If the base is from 300 to 500 thousand rubles, then the maximum rate will be 0.3%.
- If the base exceeds 500 thousand rubles, the tax rate may vary between 0.3-2%.
Who has the benefits?
In the Russian legislation regarding the taxation of summer cottages certain categories of citizens are indicated, which may be partially or fully exempted from the need to pay land tax. However, taxes on buildings that are located on a particular site are not included in this issue. Thus, the house, other buildings and summer cottages are taxed according to various schemes.
So, exempted from tax on land:
- disabled people of the 1st and 2nd groups;
- invalids and war veterans;
- Heroes of the USSR and the Russian Federation, full gentlemen of the Order of Glory;
- people recognized as children with disabilities;
- citizens with radiation sickness, which is acquired at nuclear facilities;
- persons who have a legal right to social support as a result of the Chernobyl accident.
In addition, regional authorities may establish certain tax benefits for persons of retirement age, completely freeing them from the need to pay land tax, but this has already been said above. Specialists recommend finding out this information from the tax office at the place of registration of the owner.
Tax deduction
Russian law allows citizens to return taxes to their summer cottage, but this possibility applies only to cases of real estate acquisition. In addition, a person who wants to take advantage of such a privilege must work under an official labor contract, that is, pay personal income tax.
Thus, a tax refund on a summer cottage is possible in the following cases:
- If a building located on the territory of a summer cottage does not have a status corresponding to the status of a dwelling, but the total price of the acquired property is less than one million rubles.
- If a summer cottage is purchased under individual housing construction or it already has a completed residential building.
In such cases, it is possible that the citizen will be refunded the dacha tax. The main thing is, after the sale of the site, correctly fill out the 3-NDFL declaration, submit it to the IFTS, and also pay the required tax in full.
What documents are required to receive a deduction?
Here the recommendations will be as follows. After the transaction, a citizen wishing to receive a tax deduction must apply to the appropriate tax authority and provide the necessary papers. Their list includes:
- certificate 2-personal income tax for the year in which the transaction;
- papers confirming the costs of acquiring a summer cottage;
- 3-income tax return;
- certificate of ownership;
- other documentation on the acquisition of specific real estate ownership.
This package of documents will allow you to get a tax deduction and save some of the money when acquiring a summer cottage.