Each person with properly executed property must pay taxes to the state for it. Relatively recently, the inventory value of objects was taken into account for this, but now the cadastral price is used. Such changes in legislation have led to the fact that the property tax on individuals has increased significantly. Citizens do not need to independently calculate this fee, since this duty is assigned to the employees of the Federal Tax Service. But to make sure that the calculations are correct, it is advisable to carefully study the basic rules for calculating and paying the fee.
Legislative changes
Based on the Federal Law No. 284, the tax on property of individuals is paid. Various changes were regularly introduced into this law, but the loudest and most significant innovations are considered, on the basis of which it is required to use not the inventory price, but the cadastral one for calculation. This led to a significant increase in the amount that should be transferred by citizens to the budget.
The Law on the tax on property of individuals includes not only the rules for calculating this fee, but also takes into account the procedure for transferring funds, who can use the benefits, and also what other nuances should be taken into account by taxpayers.
What is an object?
The object of taxation for this collection are various types of property owned by citizens on the basis of ownership. These include the following:
- based on Art. 133.1 of the Civil Code a fee is levied on a single immovable complex represented by a combination of different buildings or objects with the same purpose, and they must be inextricably linked;
- houses used by citizens as a place of permanent residence;
- apartments in high-rise buildings;
- rooms that may be in a dormitory or communal apartment;
- country houses;
- garages and other buildings designed for a citizen;
- special parking spaces for cars;
- construction in progress, and these types of property have been included in the law since 2015 by amending Art. 401 Tax Code.
The main condition for levying property tax on individuals is that a particular property must be properly registered for a citizen, therefore he must have a certificate of ownership.
How is the tax base determined?
The employees of the Federal Tax Service determine the amount of the fee, after which the completed receipts are sent to taxpayers. Therefore, each person must notify the inspectorate about what objects are drawn up in their ownership.
To independently calculate the tax on property of individuals, you need to know some important information that will determine the tax base. According to new changes in the law, from 2015 to 2020, the transition to the cadastral value is made when calculating the fee. The process is gradual so that citizens do not immediately feel a significant increase in tax.
To determine the tax base you need to know the following information:
- the cadastral price of a specific object owned by a person, and this information can be obtained at the Federal Registration Service, and it is also assigned to different objects gradually, for which an assessment of different types of property is carried out;
- a reduction factor used in different regions, and in most cities indicator 7 is used for this;
- the tax rate established by the federal authorities, and for many objects the tax rate on property of individuals in the amount of 0.1% is used.
Knowing the above information, it will not be difficult to make a calculation.
How to calculate the fee?
To do this, you need to multiply the tax base by the rate, taking into account the decreasing coefficient. The calculation can be carried out independently or using simple and affordable online calculators. To use these programs, you only need to enter the necessary information into the form. Calculation of property tax for individuals will be made automatically, after which you can get relevant information.
They must be compared with the data that are available on receipts received from employees of the Federal Tax Service. Such actions will make sure that the collection is correctly charged.
Taxable period
The property tax of individuals is paid annually, and funds must be paid before December 1 of the year following the reporting year. Therefore, the tax period is a calendar year.
The employees of the Federal Tax Service themselves are involved in the calculation, after which they send notifications with receipts to the address of each taxpayer. The document spells out by what date the funds must be paid.
If there is no receipt, then this cannot become an official basis for non-payment of the fee. Therefore, if before November 1 a person does not receive a document, then you must independently come to the department of the Federal Tax Service, so that the employees of this institution draw up a receipt promptly.
What bets are used?
The tax rate on property of individuals depends on what kind of object a citizen has. Three types of bets are used as standard.
Tax rate | Objects to which it applies |
0.1% | This rate applies to all residential premises and buildings. It is additionally assigned in the presence of an unfinished construction project. It is used during the calculation of fees for different complexes, if they include at least one residential object. Used for parking spaces, garages and numerous outbuildings and other small structures. It is allowed to use this rate for large economic facilities, but their size should not be more than 50 square meters. m, as well as they should be located in areas that are used for farming |
2% | Suitable for various commercial premises, centers, offices, public catering facilities, domestic buildings or other similar objects. They are used for profit, therefore they are charged a higher tax. Additionally, such a rate can be used for residential property, if its size exceeds 300 square meters. m |
0.5% | This rate applies to all other objects listed in Art. 406 Tax Code |
Each region can reduce the rate, for which a specific type of real estate, its cadastral price, location and other parameters are taken into account. In 2018, the property tax on individuals can be reduced to zero by local authorities, but it can only be increased three times as much as the base rate set by the federal authorities. To clarify the rate, it is advisable to use the site of the local administration.
Calculation Example
For example, a citizen owns an apartment, the cadastral value of which is 2.3 million rubles. It does not apply to beneficiaries, therefore, it pays property tax in full. In the region where the object is located, a reduction factor of 7% is established. The rate is 0.1%.
To calculate the tax, it is first necessary to determine the tax base, for which the cadastral price is reduced by a reduction factor: 2,300,000 * 0.7 = 1,610,000 rubles. 0.1% is charged from this value, therefore the tax amount is: 1,610,000 * 0.1% = 1,610 rubles. This amount should be transferred annually to the budget.
Is it possible to change the cadastral price?
After the introduction of the changes, many people noted that the property fee was increased significantly. This is due to the fact that the cadastral price is much higher than the inventory indicator. Therefore, many people are convinced that this value is unreasonably high. Therefore, it is possible to reduce this indicator. For this, an application is initially submitted to the interdepartmental commission together with other documents:
- title papers on the object;
- documentation that confirms that the real cadastral price is too high, for which you will have to use the services of an independent appraiser in advance;
- copy of citizen’s passport.
If this statement is answered in the negative, then the above documents and a written refusal must be addressed to the court. If the results of the independent assessment are really much lower than the indicator set by the commission, the court can make a positive decision for the plaintiff.
What are the benefits?
Each person with properly designed objects must pay property tax for individuals. Benefits to pensioners and other citizens remained after the introduction of changes. All of them are prescribed in Art. 407 Tax Code.
Citizens receive exemption from the transfer of this fee:
- Heroes of the USSR and the Russian Federation;
- people holding the Order of Glory 3rd degree;
- citizens with disabilities of the first two groups;
- disabled since childhood;
- participants in hostilities or World War II;
- persons working in the police department or state security bodies;
- people who have the right to use different types of state support on the basis of their financial situation, state of health, or other factors, therefore they are considered vulnerable groups of the population;
- citizens exposed to radiation as a result of accidents at various guarded facilities;
- military personnel with more than 20 years of experience;
- people involved in nuclear tests or in the elimination of various accidents;
- citizens who are members of the family of a deceased military man who was their breadwinner;
- retired by age.
In each region, municipal authorities can independently establish different benefits for certain categories of the population, therefore it is advisable to learn about the possibilities of obtaining exemption directly on the site of the local administration.
Benefits may be granted for apartments or rooms, houses or special buildings and structures used for creative activities. They also apply to land on which buildings with an area of up to 50 square meters are located. m. Additionally, you can get an exemption to pay a fee for a garage or a place for a car, registered in the property.
Privileges on property tax for individuals are provided in the form of full exemption from payment of the fee. At the same time, they are offered only for one specific object, therefore, if a citizen who has the right to use this exemption has several apartments in his possession, then he is exempted from paying tax only for one such object, and the second fee is charged on a general basis in full .
How to use the right to an exemption?
In order not to pay tax, it is required to confirm your right to relief. For this, it is necessary to transfer to the employees of the Federal Tax Service the necessary documents, which include:
- copy of the passport;
- object documentation;
- papers confirming the right to a benefit, and they may be submitted by a pension certificate, military document or other documentation.
It is advisable to provide these papers from the beginning of the year, since if a receipt has already been sent without taking into account benefits, you will have to contact the Federal Tax Service for a recount.
When do beneficiaries pay tax?
Under certain conditions, even preferential categories of citizens must pay property tax on individuals. This includes situations:
- the value of the property exceeds 300 million rubles .;
- there are several identical types of real estate;
- the object is used for entrepreneurial activity, therefore it generates income.
In most regions, even families with many children are considered as beneficiaries.
How to find out the amount of tax?
If you need to verify the correctness of self-calculation, you need to find out the property tax on individuals. This information is contained in the receipt, which is sent by employees of the Federal Tax Service at the place of residence of the taxpayer.
You can also find the necessary information in your account on the official website of the inspection.
Property tax on the TIN of an individual is easy to find on this portal. Data is also provided on the Gosuslug portal.
If enforcement proceedings have already begun with respect to the debtor, since considerable debt has formed, then information can be provided by the bailiffs, for which you need to go to the website of this service and enter information about the citizen.
Consequences of Violations
If the terms of the property tax for individuals are violated or a smaller amount is transferred than the one indicated on the receipt, this is a significant violation of the law, therefore citizens are held administratively liable. It is presented in the form of a fine, the amount of which is 20% of the tax amount.
In addition, penalties are charged for each day of delay in payment, and for this, the refinancing rate is taken into account.
If the debt becomes significant, the Federal Tax Service may sue the non-payer, after which the bailiffs will be charged. They have the ability to use numerous methods of influence, so an arrest may be imposed on the accounts or property of a citizen, and it will also be impossible to leave the country.
If at all the inspection will have evidence of malicious and intentional tax evasion, then this may cause the non-payer to be prosecuted.
Thus, taxes on property owned by individuals must be paid from each such facility. For this, the cadastral price is now used for new changes in the legislation. It is determined as a result of a special assessment conducted every five years. If necessary, this indicator can be disputed in court. Everyone should understand the tax base, rate and other parameters in order to independently verify the correctness of the calculations performed by employees of the Federal Tax Service.