Many residents of the capital today are interested in how to calculate the tax on an apartment in Moscow. At the moment, most taxpayers are looking for ways to go through all the necessary registration procedures on their own, without paying for the services of the "helping" offices and not rely on the calculations of the tax authorities. All the information necessary to understand this issue in more detail is publicly available, so all that is needed is to carefully read the article to the end.
Immovable property taxation
In the recent past, the existing approach to calculating property taxes has undergone tangible changes. The fundamental difference is that the basis for calculating the price of real estate is now its cadastral value, instead of the inventory, which was taken into account for many years in a row.
Despite the fact that filling the budget deficit by increasing the tax burden on the population cannot be called a popular reform, the Russian leadership nevertheless took this serious step. Since 2017, the cadastral value, significantly exceeding the inventory value, has become the taxable value in calculating property tax. At the same time, the cadastral price of real estate differs from both the inventory and market prices. Thus, the current cost of an apartment in Moscow (tax is calculated on the basis of this amount) is an average indicator of the assessment of real estate in a particular cadastral region, taking into account the nuances of construction and the timing of commissioning.
On the other hand, such a tax was introduced in stages in the financial system of the country. The state took care of citizens and did not allow them to suffer a crushing blow to the family budget by setting a transitional period of up to five years, during which the property tax on an apartment in Moscow or any other Russian regions will increase.
In addition, it is important to consider that the cadastral value indicator is not static. In accordance with applicable laws, the size of the price of an apartment may vary, therefore, the actual value must be specified in the cadastral map every three years. The basis for changing the value of real estate is information received from independent appraisers.
Types of property subject to taxation
In order to know how to calculate the tax on an apartment in Moscow, first of all, it is necessary to understand what the cadastral value of real estate is and what objects tax payments are made from. The Tax Code of the Russian Federation recognizes as immovable property as a tax base not only residential premises, but also various outbuildings, if their area exceeds 50 square meters. m. In other words, all structures with a foundation fall into this category.
At the moment, the owners are paying not only for apartments. Other real estate items are taxed in Moscow:
- apartments;
- private houses, townhouses, cottages;
- erected constructions at an incomplete stage of construction included in the category of housing stock;
- garage and utility buildings of various types;
- land;
- parking spaces.
What is the tax on an apartment in Moscow? The amount that must be paid to the owner is equal to 0.1% of the cadastral value of the home. This basic rate is suitable for calculating taxes on other real estate properties in the event that the regional authorities at the local level did not make any additional requirements.
If the calculation of tax on an apartment in Moscow is a mandatory measure, then this rule does not apply to some premises of an apartment building. These include the attic and basement. If we talk about retail space, offices and other objects with a commercial purpose, the tax rate is calculated on a different basis. This question does not concern the topic of the article, therefore, we will not pay attention to it.
How is the tax on an apartment in Moscow calculated
If you are one of those who ask this question, then you need to know that the amount established by the specialists of the Cadastral Chamber of the Russian Federation becomes the basis for determining the amount of tax payment. In most regions, property prices are reviewed at three-year intervals. The new calculation of tax on apartments in Moscow, St. Petersburg and Sevastopol occurs more often, approximately once every two years against the backdrop of more dynamic changes in the real estate market.
The price of an apartment may increase or decrease, which depends on the location of the district, its infrastructure, the condition of the apartment building and other indicators. In the event that the owner is not satisfied with the cost of housing appropriated by the Cadastral Chamber, he has the right to challenge this decision by filing a lawsuit. But, as practice shows, in most cases the law takes the side of the state agency, not the plaintiff, and the citizen applicant will have to pay the costs.
Cadastral value: where you can find out about it
Information regarding the determination of the price of a dwelling is available on the official portal of Rosreestr or the Federal Tax Service. In order to receive information of interest, the applicant must provide the address of the object and its cadastral number. The main ways to obtain the required information:
- If there is no cadastral number, you need to go to the official website of Rosreestr and open the "Online Help" tab. Here, the citizen needs to indicate the exact location of the property of interest.
- If the cadastral number has already been assigned to the apartment, it is more convenient to go directly to the website of the Federal Tax Service. There you need to select the subsection "Electronic Services" and click on the tab "Tax Calculator". Next, insert information on the cadastral number in the corresponding column, as a result of which the cadastral value of the apartment will be displayed on the screen.
The cost of tax in Moscow is also calculated on this site. The required information is provided free of charge in electronic form. A printed version of the statement can be received on hand five days after leaving the request.
Where to find out about the amount of payments
Anyone who would like to receive information about the amount of tax on an apartment in Moscow can use one of the following methods:
- visit the local tax office in person;
- go to the official website of the Federal Tax Service of the Russian Federation;
- submit an application for payment calculation to the State Services portal;
- send a request to the Federal Bailiff Service.
It is necessary to go to the last resort if the tax debt was not repaid in a timely manner, and the taxpayer was therefore required to pay a fine.
Typically, the territorial bodies of the Federal Tax Service adhere to the generally accepted scheme of informing owners of apartments and houses about the amount of property tax. The amount is indicated on the receipt, which every year the tax authorities send to the appropriate address. Notices are received by mail a few months before the tax deadline. Thus, the owner of the property has a certain margin of time for making the required amount.
If for any taxpayer has not received a receipt, he should contact the tax office in person and find out about the amount of tax. All that is required is to provide a passport, documents proving ownership, and give the address of the dwelling.In addition, employees of the Federal Tax Service advise citizens by phone, including the ability to provide information regarding the amount of tax debt.
Information on tax on "State services" and the website of the Federal Tax Service
The next way to find out the tax on an apartment in Moscow at the address is through the use of Internet resources. You can get the necessary information on the mandatory payment for real estate on the Gosuslugi portal (gosuslugi.ru website address). Here, each taxpayer has the opportunity to find out about the amount of his personal tax on an apartment in Moscow. To send a request, just log in to your account and fill in the required fields online, specify the TIN and passport details, after which it will be possible to print a receipt.
The second option is to get acquainted with the tax through the website of the Federal Tax Service of the Russian Federation. However, the taxpayer will be able to use the service only after a personal visit to the territorial inspection unit, where specialists will register it and create a personal account. Its presence greatly facilitates the procedure for obtaining various information on taxes and debts. In addition, having access to your personal account, you can pay receipts, fill out declarations, and seek expert advice from specialists.
Calculation Rules
The system of tax charges on real estate is based on the provisions of the Tax Code of the Russian Federation. The amount of payment depends on the tax rate, which, in turn, is determined by the value of the property. So, for example, the tax rate on an apartment in Moscow can range from 0.1% to 2%. The maximum ratio applies to homeowners whose value exceeds 300 million rubles. If the price of a dwelling does not exceed 10 million rubles, then finding out what tax on an apartment in Moscow is not difficult. It is calculated according to a simple formula: any amount not exceeding 10 million rubles is multiplied by 0.1%. The result obtained is the size of the annual tax payment. For owners of more expensive housing, the result is calculated at different rates.
If you are not sure that you can correctly calculate the size of the property tax, it is better to wait until the inspectors of the Federal Tax Service calculate it and inform you, or go to the unit at the place of residence. Remember that payment must be made within a clearly defined time frame, for violation of which a fine is charged.
Is it possible to make the amount of tax less?
Measures to reduce the tax base are established at the legislative level. Their use allows not to pay for the area of the dwelling, which the legislators considered the minimum for normal living. So when calculating the room tax, the payer has the right to deduct 10 square meters from the total quadrature. m., and the apartment - 20 square meters. m. Owners of private houses can safely take 50 square meters from the total area. m
The tax-free footage can not be included in the calculation of the total area of the home, and therefore do not pay tax for it. Therefore, if the quadrature of the dwelling does not exceed the specified standards, then no property payments will have to be made.
Formula for calculating a reduction in taxable area
Is it possible in this case to find out the tax on an apartment in Moscow and how to do it? In general, the principle of calculation is standard. Using simple mathematical calculations, you can find out the amount of reduced housing tax. Unlike the previous calculation scheme, in this case, it is necessary to immediately deduct the required size of the tax “discount”, and multiply the finished difference by the tax rate in accordance with the cadastral value.
For example, take the “standard” Moscow apartment in Khrushchev, with a total area of 50 square meters. m. Cadastral Chamber of the Russian Federation estimates housing at 4.5 million rubles. The first thing to do is to determine the price of one square meter of the capital's apartment. To do this, divide 4,500,000 by 50 and get 90,000.Thus, the cost of one square meter is equal to 90 thousand rubles. Now we take into account square meters that are not taxed, and multiply the difference by the cost of 1 square meter. m .: (50-20) * 90,000 = 2,700,000 - in this case, the cost of this particular part of the property is taxable. Since the price does not exceed 10 million rubles, we use the minimum rate of 0.1% for the calculation and get 2700 rubles. - The average tax for the capital "kopeck piece".
On the one hand, such an amount will seem unbearable to few. Citizens with ordinary wages can pay it without much damage to the family budget. But if the apartment is not the only property, and, in addition to it, it owns, for example, a country house, a land plot, a garage, a parking place or all taken together, property taxes can be a heavy burden on the owner.
Preferential categories of taxpayers
The law defines socially vulnerable segments of the population who have the right not to pay the annual tax on an apartment in Moscow. Benefits can be applied to a person who owns real estate, the value of which does not exceed 30 million rubles. If the owner has more expensive housing, the benefit may not be applicable. Another important condition for obtaining a tax privilege is the use of the property for personal purposes only without commercial gain.
The state exempts from property tax payment:
- disabled people of the first and second non-working groups;
- persons of retirement age and seniority pensioners;
- World War II Veterans;
- holders of the title of Hero of the USSR, Hero of the Russian Federation;
- persons awarded the orders of Glory;
- the liquidators of the consequences of the accident at the Chernobyl nuclear power plant and at the Mayak association;
- certain categories of military personnel and members of their family.
It is worth noting that the list of property tax benefits in Moscow may differ from the regional ones, but it is impossible to exempt the specified categories of persons from paying property tax at the local level.
Do Moscow pensioners pay apartment tax? Persons receiving an old-age pension are exempt from paying the annual contribution. But in the event that an elderly person owns several real estate objects, absolutely nothing will come of paying for them. The state permits not to tax only one object from the category of residential and non-residential premises.
For example, if an elderly person owns two apartments and two garages, only one garage and one of the apartments will be taxed. Moreover, the right of choice will be granted to the owner. This is very beneficial for senior citizens. The tax on an apartment in Moscow will be accrued at the maximum amount if the owner does not send a statement to the Federal Tax Service on the choice of a taxable property.
As for persons with disabilities, they also have the right to apply preferential taxation, with the exception of property that has passed to them by inheritance. To free yourself from the obligation of annual payment, you must:
- apply to the Federal Tax Service;
- indicate information on real estate objects and provide documents confirming ownership and ownership;
- Attach certificates or copies of disability certificates to the application.
Do I have to pay tax on rental housing?
The average cost of housing in the capital sometimes reaches the average wage. That is why many landlords think about whether they need to pay tax on the rental of apartments. In Moscow, as in any other Russian region, in this case it is necessary to make a personal income tax payment having a fixed amount.
If the lessor is an individual, he is obliged to pay income tax to the state treasury, the amount of which is 13%. For non-residents of the Russian Federation, the rate will be about 30% of profit.Individual entrepreneurs who are on a simplified taxation system have the opportunity to pay less taxes (6%).
Payment period
Employees of the Federal Tax Service are not required to notify taxpayers in writing of the amount and timing of payment. Owners of real estate should be interested in timely payment in order to avoid penalties. The amount of property tax is calculated for the period of the previous calendar year, and the payment itself is allowed to be paid no later than October 1 of the current year.
It is worth noting that in case of overpayment when generating receipts for subsequent reporting periods, the surplus will not be taken into account by the tax authorities. In order to direct funds to pay tax, you will need a personal visit to the inspection and recalculation.
Is there a way to avoid paying property tax
It often happens that a citizen, having acquired real estate, is in no hurry to make annual payments to the local budget, because from year to year he does not receive relevant receipts from the Federal Tax Service. The absence of a notice shall not serve as a basis for exemption from the payment of mandatory contributions. Specialists of the territorial bodies of the Federal Tax Service do not always approach responsibly with the performance of official duties, but nevertheless, responsibility for tax evasion rests with taxpayers.
Since 2018, the state has obliged citizens to independently notify the Federal Tax Service of the acquisition, receipt of a gift or inheritance of real estate that is taxable. It will not be possible to avoid property tax. Concealing the fact of acquiring real estate sooner or later will result in a fine of 25% of the total tax debt.
In practice, it is clear that errors are often encountered in calculating taxes. If the amount received does not match the expected, it is better to seek the advice of specialists and check the calculations again. Inspectors of the Federal Tax Service will give appropriate explanations and point out errors. Usually, the cause of incorrect calculations is an incorrect determination of the taxable area or an unaccounted for benefit. Recalculation of tax will allow the owner to save his money by making an annual payment in a smaller amount.
