The tax on houses. Calculation of real estate tax for individuals

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Today we will have to understand what the home tax is and how it is calculated. This issue is extremely important for all individuals. In particular, for those who own a house or its share. After all, the issue under study concerns such citizens in the first place. It should be remembered that taxes are paid by almost all citizens. Debt leads to serious problems. To avoid them, you will have to thoroughly understand the tax rules that take place in Russia. In addition, constant reforms do not allow the population to calmly realize what awaits them. So what should you pay attention to? How to calculate house tax? And is there such a payment in Russian legislation at all?

House and property

There is no separate receipt for this tax in Russia. In the same way, as well as concepts "the tax to the house". The thing is that there is a common name for this kind of payments. And it is familiar to many taxpayers. We are talking about property tax.

What is this payment? This is a monetary pen alty that is levied on property owners. Typically, in this caseOnly housing is considered. Namely:

• private houses;
• shares in houses;
• apartments;
• rooms.

But transport and land are not considered such property. You will have to pay for them separately. But what will citizens have to understand about property tax? What features should you know about?

Who pays

Who can receive property tax receipts? This question, as a rule, causes some difficulties at some point. Why?

The thing is that the tax on a private house or any other property is levied on all taxpayers. That is, if a citizen is 18 years old, he is fully capable, he owns either a house, or part of it, or at least a room, then he will have to pay money. About the calculations a little later.

Problems arise for citizens who have reached retirement age. After all, these are perpetual beneficiaries. Should they pay this kind of pen alty? Or does this category of citizens have their own benefits? If so, then only able-bodied adults are payers. And organizations (including individual entrepreneurs).

About beneficiaries

In reality, pensioners are beneficiaries. And they have special rights in tax liabilities. The house tax is no exception. What can every pensioner expect?

He is en titled to a total exemption from property tax. Moreover, regardless of their state of he alth or social status. ATIn Russia, all people who have reached retirement age are completely exempt from paying this pen alty. It doesn't matter where the person lives. The main thing is that he lives on the territory of the Russian Federation.

From this it follows that, as already noted, the payers of the studied payment are only able-bodied adult citizens. Children and pensioners do not pay this tax in any way. This fact should be taken into account by every citizen.

Changes in calculations

However, many are interested in what kind of house tax is due in this or that case. After all, in 2015, new changes came into force in relation to the payment under study. They gave the owners a lot of problems. Particularly due to settlements.

Previously, based on the provisions of the legislation of the Russian Federation, the tax was calculated taking into account the inventory value of real estate. As a rule, she was not too high. Therefore, payments did not come in particularly large.

But now everything has changed. At the moment, the calculation of the tax on real estate of individuals will take place taking into account the cadastral value of housing. This figure is quite high. So, as some news said, we can expect a significant increase in the amounts due for payment. Sometimes such payments can exceed those that came earlier by 5-6 times. It is very difficult to calculate the exact amount. After all, the tax base will be the cadastral value of the dwelling.

Deductions

What's next? Don't be afraid of upcoming payments. After all, all citizens in one way or another are supposed tokind of deduction. It allows you to get a "discount" on the tax. True, its size is not so easy to calculate. Why? It all depends on the cadastral value. This is what is considered the most important component of the property tax.

The deduction will also depend on the type of property. It is important to understand that the tax on a private house will be one, on an apartment - on another, on a room - on the third. And the deductions, respectively, for the listed categories of housing are different.

What is every citizen en titled to? To reduce the tax base. Or rather, to deduct a certain amount of the cadastral value of housing. Accordingly, the studied pen alty will be less. The deduction is due to all citizens without exception.

The following restrictions are currently in place:

• room - 10 square meters;
• apartment - 20 sq. m.;
• house - 50 sq. m.

What does this mean? When evaluating housing for the specified dimensions, the cadastre value will be reduced. That is, if 1 sq. m. of the house is estimated at 10,000 rubles, then the deduction from the total amount will be 5010,000=50,000. And with a house with a total area of 80 square meters, the tax is taken into account only from 30. Nothing difficult.

Restrictions on benefits

But if a citizen has a big house, then he may never get a deduction. Indeed, in modern calculation rules there are certain limitations. Not all cases are subject to the standard square footage deduction.

The value of real estate plays a huge role. If it exceeds 300,000,000 rubles, then no deductionsnot allowed. These are the rules in force in Russia at the moment. Fortunately, even a fairly large house is not valued at a similar amount. The general population is eligible for the above deductions.

It should also be remembered that the benefit is provided only for 1 property of each type. What does it mean? Suppose a person owns 2 apartments and a house. What's next? He can receive a deduction for 1 of the apartments he has chosen and separately for the house. You will have to inform the tax authorities in advance about your choice. Accordingly, the tax on a residential building in such a situation will be reduced in any case. But with apartments, as already noted, you will have to decide.

If you keep quiet

A little about those who own a lot of residential real estate. It should be noted that, as already mentioned, they will have to decide which apartment to take into account with all the benefits. Or on which house to provide a discount. What happens if you don't?

In this case, the deduction is kept. But it will be applied to that property (in each of the categories), which has a higher cadastral value. In fact, the rule applies: where the tax is higher, there is a deduction. This should be remembered. If you want to apply the benefit to another property, you can use this right. But only by submitting an application of the established form to the tax office.

About cadastral value

Huge, one might say, the main role at the moment, is played by the cadastral value of real estate. Fromit will directly depend on the property tax levied on a person.

As a rule, this amount is determined by the state. And the relevant information is entered into the Property Registry. The cost of house tax can be calculated independently, knowing how much the cadastral price of real estate is. Where can I find out about her?

There are several options. The first way is to contact the tax authorities. True, it is unlikely that everyone will talk about the cadastral value. Rather, they will immediately inform the amount that will have to be paid in the future.

The second approach to solving the problem is to contact Rosreestr. You can do it online, you can do it in person. And order a real estate cadastral passport. In this document, the cadastral value of an apartment or house will be mandatory.

The last way is to contact the registration chamber. There, too, you can order a cadastral passport for a particular property. Issued within 5 business days. Therefore, it will be possible to calculate without any problems how much the tax on houses will be in 2016.

Not forever benefits

Also have to take into account another important fact. The thing is that citizens, as already mentioned, have been paying property tax (a residential building or apartment) since 2016, taking into account the tax deduction. It would seem no problem. A similar bonus is provided to almost all citizens. So, you don't have to worry about the increase in tax fees for real estate of individuals.

Actually, things are not as good as they seem. Tax incentives in Russia in relation to the studied paymentwill not be permanent. The full amount without deduction will have to be paid already in 2020. Therefore, if at the moment a citizen received for a house of 250 sq. m. payment, which takes into account the cadastral value of real estate in 200 "squares", you should not think that this will always be the case. A few years later, you will have to pay in full.

How to calculate

Many are interested in how the tax on real estate of individuals is now being calculated. In fact, it is very problematic to calculate the amount due for payment. Many simply ask the tax authorities about this payment in advance.

However, if you know the cadastral value of housing, the tax is calculated without any problems. Why? Because a special interactive calculator was invented to calculate the upcoming payment. It is located at: https://www.nalog.ru/rn74/service/nalog_calc. By the way, it is required to replace rn74 with the number of the region of residence. For example, to calculate property tax in Moscow, you need to write rn77.

In the window that appears, you will have to specify: the cadastral number of the property (not required, but desirable), conditional number, area and type of property that will be taxed. You will also have to register the cadastral value of housing. And then you can click on "Continue". A few minutes of waiting - the amount due for payment will appear on the screen.

You will need to pay attention to one interesting fact: if you specify the cadastral number of housing, then all other data will be enteredautomatically. They are registered in Rosreestr and tied to the calculator of the tax service of the Russian Federation. Therefore, most often citizens use this option to calculate the payment amount.

Results

Now it is clear what house tax will have to be paid in 2016 in one case or another by individuals. This payment brings many problems to property owners. It is not recommended to do calculations on your own - errors are not ruled out. If the exact cadastral value of housing is not known, you can forget about the calculations.

Manually, as practice shows, it is not recommended to deal with the task. To find out about the upcoming payment, you need to refer to the official "online" calculator. It is this method that helps to obtain the most reliable information. Especially if the paying citizen knows the cadastral number of his property.

Payment required by December 1st. It is before this deadline that you need to pay taxes on the property of individuals for 2015. At the moment there are no more features to take into account.