Today we have to find out what constitutes a property tax in Moscow. The thing is that this feature is of interest to many taxpayers. In particular, those who own some kind of property. It is necessary to pay the specified tax to both ordinary individuals and organizations. But what will you have to find out about this payment? What are the payment procedures in Russia in 2016? It was during this period that new rules for calculating real estate tax began to operate in the country. All principles applicable to residents of Moscow and the region, as a rule, are relevant for other regions of Russia. Therefore, real estate tax is paid everywhere approximately according to similar rules. The difference is only in relation to beneficiaries, as well as in the amounts due. What is called a new property tax? What features will you have to pay attention to so that debt is not formed, and also there are no problems with the law? How can I pay property tax in a particular case? All this will be described later.
Tax definition
First you have to understand what real estate tax is. In Moscow or in any other field - this is not so important. Everywhere the same rules and definitions of certain tax fees apply.
Real estate tax is called property tax. As a rule, it is paid for residential and non-residential property owned by a citizen or organization. A separate payment is charged for the car. It is called the transport tax. And this is despite the fact that the car is considered property.
Real estate tax in Moscow and other cities is charged for:
- apartments;
- profitable commercial real estate;
- rooms;
- cottages;
- at home;
- shares in the listed property;
- other residential buildings.
That is why it is worth allocating payments for ordinary (residential) and commercial (non-residential) real estate. The principles of tax assessment are approximately the same. Only now, many do not know what to expect from these payments. Indeed, in 2016, as already mentioned, completely new rules for calculating property taxes begin to apply.
Who pays
The next question that interests many is who is the payer of this payment. It is not as difficult to answer as it seems. The thing is that real estate tax in Moscow must pay:
- adult citizens who own property;
- Organization
- Entrepreneurs
- minors with property in relation to real estate.
Special attention has to be paid to the last component. After all, children are not taxpayers. They have neither their own income nor other sources of income. They are also not capable of performing certain financial transactions with the law. But at the same time they have the property at their disposal. In Russia, the rule applies - there is real estate, there is payment. What if in Moscow the payer is a minor? Anyway, when a similar situation develops in any city.
The thing is that then the tax on real estate of individuals in Moscow and other regions of Russia is paid by legal representatives of minors. Parents under the age of 18 years of the child must make payments for the property of children. This rule has been in force for many years, but not everyone knows about it. Therefore, they should not be neglected. Indeed, in case of late payment not only arrears arise, but also additional expenses. The tax is charged daily interest. They only increase the payment. You can also pay a fine in the amount of 20 to 40% of the total amount of tax payable. A similar rule applies throughout the country.
Payment term for individuals
What else is important to know? For example, data on the payment of a specified tax may be extremely important information. Recently, in Russia, new rules and procedures have begun to apply in relation to this payment.
How much does a property tax need to be paid? 2016 is a period of change. And during this period it will be necessary to pay off the debt until December 1. Previously, property taxes could be paid before February 1 of next year.
It is worth paying attention to the fact that changes regarding the limit moment of transfer of funds by individuals for property are not the only innovations. Until 1.12.2016, all Russians (not only Muscovites) must pay 3 taxes:
Dates for organizations
By the way, the property tax of organizations will be paid according to other principles. Usually it is a penalty for commercial real estate. For companies, it is she who owns, makes a profit and ensures the performance of the organization. Non-residential property tax in Moscow and other regions of the country is not paid until December 1, as is the case with individuals.
At the moment, paying for property is required no later than March 30 of the year that follows the billing period. That is, the company pays in 2016 for the property that it owned in 2015. This period has remained unchanged compared to previous years. But the tax calculation procedure has changed somewhat. Moreover, both individuals and legal entities. So what should the population prepare for? How is commercial property tax paid in Moscow? And the ordinary property of individuals? How is it now possible to calculate the amount payable? What changes await the population?
About notifications
For example, you need to pay attention to the fact that all taxpayers will encounter new rules for notification of upcoming payments. What is it about?
The new real estate tax in Moscow is not only calculated according to the new rules. Notifications to taxpayers may no longer come in the mail. Indeed, since 2016, all citizens, as well as heads of organizations, will receive receipts in several ways. Which ones?
The right to independently apply to the tax authorities for a payment is reserved. This measure is usually used when the receipt does not arrive at the home address for a long time. Distribution should be made no later than 30 days (month) before the maximum payment deadline.
The second option is to receive a payment by mail. The receipt is sent either at the place of registration of the citizen, or at the place of registration of the organization. Recently, in Moscow and other cities, people have begun to complain that there are still no bills.
The latter notification method is just an innovation. To find out that it is required to pay tax on commercial real estate in Moscow and other cities, as well as property tax for individuals is proposed through the use of the portal "State Services". If a citizen has an activated profile on the site, then you do not need to wait for a notification by mail. It simply won’t come.
Thus, the right to receive paper receipts remains only with those who either informed their tax authorities of their desire in advance or do not have an account on the State Services portal.
New calculation rules
The calculation of real estate tax in Moscow, as in other cities, will change in 2016. Citizens who have already received bills began to complain about too high tax payments. The thing is that this is quite normal. Indeed, now property taxes will be calculated slightly differently. The changes apply to both residential and non-residential real estate. That is, organizations and individuals can expect higher taxes.
Why? The thing is that from 2016 the tax base will be the cadastral value of real estate. The state will make an assessment of all real estate, will enter data on cost in Rosreestr. Further, depending on it, this or that tax will be assigned.
They say that Moscow residents who live in small one-room apartments have nothing to worry about. And organizations working in small offices, too. Taxes will increase significantly for residents of large real estate. For the "small size" innovations are not too serious.
The exact amount of property tax in Moscow can not be called. After all, it all depends on the cadastral value of the property. It will depend on:
- type of housing ("secondary housing" or "new building");
- age of the building;
- dimensions of real estate;
- region of residence;
- number of owners;
- area of real estate.
Accordingly, it becomes very difficult to calculate future payments. Before you learn more detailed information about how you can find out the approximate amount of tax, it is recommended to clarify a few more nuances. For example, who is the beneficiary among individuals and organizations. Not all real estate in Moscow are taxed on commercial real estate. And not all taxpayers must pay the specified fee for their property.
Beneficiaries among individuals
First of all, you need to pay attention to real estate tax for individuals. The thing is that citizens in all cases in Moscow do not transfer certain funds for their property. In some situations, people are entitled to either discounts or a complete exemption from such penalties.
Property tax for pensioners in Moscow, as a rule, does not take place. According to established laws, people who have reached retirement age (working or unemployed - not so important) may not pay property tax. It is not charged for:
- apartments;
- rooms;
- residential buildings;
- garages or car places;
- non-residential premises that the citizen uses as libraries, museums, workshops;
- outbuildings not exceeding 50 square meters.
It is worth paying attention to the fact that privileges are provided only for each property only 1 time. The pensioner will have to declare his rights to the tax authorities. Or you will have to pay property tax in Moscow according to general rules.
Large families are also distinguished among beneficiaries. The question of how exactly to pay them for property is decided on an individual basis. Under certain circumstances, citizens can be completely exempt from tax payments.
Disabled persons are also exempted from property taxes. Especially when it comes to serious health damage. As practice shows, people with disabilities of groups 1 and 2 either receive a discount on payment or are completely exempt from paying tax.
Benefits for Commerce
But that is not all. The new real estate tax in Moscow, as already mentioned, affected not only individuals and their residential property. Non-commercial real estate is also subject to payments accrued under the new rules. In this case, the cadastral value of the property will be taken into account. But some types of commercial (non-residential) real estate belong to preferential categories. What is it about?
Partially pay tax can organizations:
- medical;
- educational;
- scientific.
It is also worth noting that the following categories of commercial real estate in 2016 are not taxed (not only in Moscow, but also in other cities, too):
- organizations of a religious type;
- "state employees";
- cultural objects and real estate;
- defense facilities;
- HOA;
- car companies;
- companies working with people with disabilities (where these citizens work);
- subway;
- urban transport.
No more beneficiaries are available. What else should the population know about tax fees for property of individuals and legal entities in 2016?
Real Estate Benefits
For example, that when calculating new tax payments certain preferential conditions will be used. They apply to all citizens and organizations. What exactly is it about?
It has already been said that the amount of property tax in Moscow (and throughout Russia) now depends on the cadastral value of the property. But under certain conditions, individuals and legal entities have certain deductions. They reduce the tax base by some size.
Reducing the cadastral value put all residents of Moscow. But, again, about the relationship of each type of property, the benefit is provided only once. That is, if there are several apartments in the property, the discount is put on only one of them. Either the citizen chooses it, or the tax authorities make a corresponding deduction from real estate with a larger area and value. What are the “bonuses” for real estate tax in Moscow? The deduction benefits are as follows:
- apartments - reduction by the cadastral value of 20 "squares";
- rooms - 10 square meters. m .;
- residential buildings - 50 sq. m. m
That is, if the apartment originally had an area of 50 square meters, you will have to pay only 30. This benefit allows you to somewhat smooth out the changes in tax calculations.
Calculation Procedure
Now you can think about how to correctly calculate real estate tax on the example of Moscow and the Moscow region. In fact, everything is not as difficult as it seems. Real estate tax in Moscow and other cities will be calculated according to the same principles.
How exactly? It is enough to multiply the tax rate by the cadastral value of the property. You get a certain amount payable. The first component will vary depending on a particular year. In each region, certain tax rates are established. And this must be taken into account. It is for this reason that property taxes will increase in the coming years.
According to similar principles, real estate tax for legal entities will be calculated. With one exception - you can make an advance payment. That is, pay in advance. In this case, organizations will pay a reduced amount of tax in the next tax period. For the amount that was paid in advance.
Bets
It is important to understand what the real estate tax rate in Moscow is. This will help to calculate the exact amount of payment for individuals and legal entities for the property. In Moscow, tax rates are higher than in other regions of Russia. You should not be surprised at this phenomenon. After all, the country has always had to pay more to those who live in regions of federal significance. In Russia, the following tax rates for organizations:
- 1% - in 2014;
- 1.5% - in 2015;
- 2% - since 2016.
And in Moscow:
- 1.5% - for 2014;
- 1.7% - for 2015;
- 2% - 2016 and beyond.
If we talk about what property tax rates are set for residents of Moscow for residential real estate, you can see the following values:
- for outbuildings and real estate up to 50 "squares" - 0.1%;
- up to 50 "squares" and cost from 10 to 20 million - 0.15%;
- up to 50 square meters with a cadastral value of up to 50 million - 0.2%;
- over 50 "squares" and up to 300 million rubles worth - 0.3%;
- real estate costs more than 300 million rubles - 2%.
It is such tax rates that are currently available in Russia, in particular in Moscow. And how can you calculate the approximate or exact amount of the upcoming payment? What did the property tax prepare for the population? 2016 is a time when many will have to face large payments for property. So that they were not a mystery or an unpleasant surprise, special ways of calculating the property tax were invented.
About the calculator
We are talking about special Internet services. They are fully official. According to the input data, you can accurately determine how much you will have to pay for a particular property. This is a special calculator. You can find it on the official page of the Federal Tax Service.
What does the real estate tax calculator in Moscow and other regions of the country offer? The user enters the cadastral number, then all other requested data. If Rosreestr has data on the property, they will be automatically entered in the calculator. It remains just to see how much tax must be paid before December 1, 2016.
If there is no information in the Rosreestr, or the citizen does not know the cadastral number of the real estate, you can manually enter the requested data. Namely:
- type of property;
- cadastral value;
- area;
- whether preferential deduction applies;
- region where the property is located.
After that, just wait a while - the analysis of the entered information will occur, after which the amount due for payment will appear on the screen. It is best to find out the exact real estate tax in Moscow or any other city directly from the tax authorities of the region.
Summary
Now it’s clear what changes people and organizations can prepare for in 2016. The new real estate tax in Moscow and other regions of Russia has brought many new calculation rules. The population is not too pretty with such changes. , .
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