Real estate tax in Moscow for individuals and legal entities. New property tax

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

Today we have to find out what real estate tax is in Moscow. The thing is that this feature is of interest to many taxpayers. In particular, those who have some kind of property in the property. It is necessary to pay this tax both to ordinary individuals and organizations. But what do you need to know about this payment? What are the payment procedures in Russia in 2016? It was during this period that new rules for calculating property tax began to operate in the country. All the principles that apply to residents of Moscow and the region are, as a rule, relevant to other regions of Russia. Therefore, real estate tax is paid everywhere according to approximately the same rules. The difference is only in relation to beneficiaries, as well as in the amounts due for payment. What is called the new property tax? What features will you have to pay attention to so that there is no debt, and also there are no problems with the law? How can property tax be paid in this or that case? All this will be discussed later.

Tax determination

To startYou have to understand what real estate tax is. In Moscow or in any other region - this is not so important. Everywhere the same rules and definitions of certain tax fees apply.

The property tax is called property tax. As a rule, it is paid for residential and non-residential real estate owned by a citizen or organization. There is a separate charge for the car. It's called a transfer tax. This is despite the fact that the car is considered property.

Property tax in Moscow and other cities is charged for:

• apartments;
• profitable commercial property;
• rooms;
• dachas;
• at home;
• shares in listed real estate;
• other residential buildings.

That is why it is worth highlighting payments for ordinary (residential) and commercial (non-residential) real estate. The principles of taxation 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 operate.

Who pays

The next question that interests many is who is the payer of the specified payment. The answer is not as difficult as it seems. The thing is that real estate tax in Moscow must be paid:

• Adult citizens who own property;
• organizations;
• entrepreneurs;
• minor persons with real estate ownership.

Special attention should be paid to the last component. After all, children are not taxpayers. They have neither their own income nor other sources of income. According to the law, they are also not capable of performing certain operations with finances. But at the same time, they have property at their disposal. There is a rule in Russia - there is real estate, there is a payment. What if the payer in Moscow is a minor? And in general, 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 the legal representatives of minors. Parents under 18 of a child must make payments for the children's property. This rule has been in place for many years, but not everyone knows about it. Therefore, they should not be neglected. After all, with a delay in payment, not only debts arise, but also additional costs. Pen alties are added to the tax on a daily basis. They only increase the payment. You can also pay a fine in the amount of 20 to 40% of the total amount of tax due. A similar rule applies throughout the country.

Payment deadline for individuals

What else is important to know? For example, data on the payment of the specified tax can be extremely important information. Recently, new rules and procedures regarding this payment have come into force in Russia.

Until what date do you have to pay property tax? 2016 is a period of change. And during this period, you will have to pay off the debtuntil December 1st. Previously, property taxes could be paid until February 1 of the following year.

It is worth paying attention to the fact that changes regarding the limiting moment for the 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:

• property;
• transport;
• land.

Deadlines for organizations

By the way, the property tax of organizations will be paid according to other principles. Usually it is a question of foreclosures for commercial real estate. Companies own it, it brings profit and ensures the efficiency of the organization. Tax on non-residential property in Moscow and other regions of the country is not paid until December 1, as in the case of individuals.

At the moment, payment for property is required no later than March 30 of the year following 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 procedure for calculating the tax has changed somewhat. And both for individuals and for legal entities. So what should people prepare for? How is the commercial property tax paid in Moscow? What about ordinary property of individuals? How can you now calculate the amount due? What changes await the population?

About notifications

For example, note that all taxpayerswill face 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. Notices to taxpayers may no longer arrive 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 retained. This measure is usually used when the receipt does not arrive at the home address for a long time. Distribution must be made no later than 30 days (month) before the maximum payment date.

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 began to complain that there are still no payments.

The last notification method is just an innovation. To find out that it is required to pay a tax on commercial real estate in Moscow and other cities, as well as the property tax of individuals, it is proposed through the use of the State Services portal. If a citizen has an activated profile on the site, then there is no need to wait for notification by mail. It just won't come.

Thus, the right to receive a receipt in paper form remains only with those who either reported their desire to the tax organization in advance, or does not have an account on the State Services portal.

New calculation rules

The calculation of property tax in Moscow, as in other cities, will change in 2016. Citizens who have already received payments began to complain about too high tax payments. The point is that this is quite normal. After all, now property taxes will be calculated a little 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 evaluate all real estate, enter data on the value of the 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 be greatly increased for residents of large real estate. For "small-sized" innovations are not too serious.

The exact amount of real estate tax in Moscow cannot be named. After all, it all depends on the cadastral value of the property. It will depend on:

• type of housing ("secondary" or "new building");
• building age;
• real estate dimensions;
• region of residence;
• number of owners;
• of the real estate location.

Accordingly, it becomes very problematic to calculate upcoming payments. Before learning more about how you can find outthe approximate amount of the tax, it is recommended to understand a few more nuances. For example, who is the beneficiary among individuals and organizations. Not all real estate in Moscow is subject to commercial property tax. And not all taxpayers have to pay the specified fee for their property.

Privileges among individuals

First of all, you need to pay attention to the property tax for individuals. The thing is that citizens do not in all cases in Moscow transfer certain funds for their property. In some situations, people are en titled to either discounts or complete exemption from such pen alties.

Property tax for pensioners in Moscow, as a rule, has no place. According to established laws, people who have reached retirement age (employed or unemployed - it does not matter) may not pay property tax. It is not charged for:

• apartments;
• rooms;
• residential buildings;
• garages or car spaces;
• non-residential premises that a citizen uses as libraries, museums, workshops;
• outbuildings not exceeding 50 square meters.

It is worth paying attention to the fact that benefits 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 the general rules.

Families with many children are also distinguished among the beneficiaries. The question of how exactly they pay for the property is decided on an individual basis. Under certain circumstances, citizens can be completely exempt from tax payments.

Disabled people are also exempt from paying property taxes. Especially when it comes to serious he alth damage. As practice shows, disabled people of groups 1 and 2 either receive a discount on payment or are completely exempt from paying tax.

Commercial benefits

But that's 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 are classified as preferential. What is it about?

Organizations can partially pay tax:

• 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):

• religious-type organizations;
• "state employees";
• objects and real estate of a cultural nature;
• defense facilities;
• HOA;
• car companies;
• companies working with people with disabilities (where these citizens work);
• subway;
• city transport.

There are no more beneficiaries. What else should people know abouttax collections for the property of individuals and legal entities in 2016?

Property 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 real estate tax in Moscow (and throughout Russia) now depends on the cadastral value of the property. But under certain conditions, individuals and legal entities are en titled to certain deductions. They reduce the tax base by some amounts.

Reducing the cadastral value is due to all residents of Moscow. But, again, regarding each type of property, the benefit is granted only once. That is, if there are several apartments in the property, the discount is put on only one of them. Either the citizen himself chooses it, or the tax authorities make an appropriate deduction from real estate with a larger area and value. What are the "bonuses" for real estate tax in Moscow? Benefits-deductions are as follows:

• apartments - reduction by the cadastral value of 20 "squares";
• rooms - 10 sq. m.;
• residential type houses - 50 sq. m.

That is, if the apartment originally had an area of 50 square meters, you will have to pay only for 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 the property tax onthe 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. There will be a certain amount due. The first component will vary from year to year. Each region has specific tax rates. 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, the calculation of real estate tax for legal entities will be carried out. With only one exception - you can make an advance payment. That is, pay up front. In this case, organizations will pay tax in the next tax period at a reduced rate. For the amount that was paid in advance.

Bets

It is important to understand what real estate tax rate is in Moscow. This will help calculate the exact amount of payment for individuals and legal entities for property. In Moscow, tax rates are higher than in other regions of Russia. This phenomenon should not be surprising. After all, the country has always had to pay more to those who live in regions of federal significance. The following tax rates apply for organizations in Russia:

• 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 Moscow residents 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 costing 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 300,000,000 rubles - 2%.

These are the tax rates currently available in Russia, in particular, in Moscow. And how can you calculate the approximate or exact amount of the upcoming payment? What has the property tax prepared for the population? 2016 is a time when many will have to deal with large property payments. So that they would not be a mystery or an unpleasant surprise, special methods for calculating property tax were invented.

About calculator

We are talking about special Internet services. They are completely official. According to the input data, they allow you to accurately determine how much you have to pay for a particular property. This is a special calculator. You can find it on the official website of the Federal Tax Service.

What does the real estate tax calculator offer in Moscow and other regions of the country? The user enters the cadastral number, then all other requested data. If the Rosreestr has data about the property, they will be automaticallyentered into the calculator. It remains just to see how much tax must be paid before December 1, 2016.

If there is no information in Rosreestr, or the citizen does not know the cadastral number of the property, you can manually enter the requested data. Namely:

• property type;
• cadastral value;
• area;
• whether a preferential deduction applies;
• Region where property is located.

After that, it is enough to wait a while - the entered information will be analyzed, after which the amount due for payment will appear on the screen. It is best to find out the exact property tax in Moscow or any other city directly from the tax authorities in the region.

Results

Now it is 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 a lot of new calculation rules. The population is not too happy with such changes. Especially considering that in the future, payments will only increase from year to year.

The real estate tax for legal entities in Moscow will also change in size. After all, now the amount due for payment will directly depend on the cadastral value of the property, as well as on the tax rate applied in a particular case. It is planned to increase taxes for various types of property until 2018-2020. What property tax in Moscow to pay? For this information, as already mentioned, it is better to contact eithertax office, or use an online calculator.