Property tax for individuals (Chapter 32 of the Tax Code of the Russian Federation)

Article 399. General provisions

1. The property tax for individuals (hereinafter referred to as the tax in this chapter) is established by this Code and the regulatory legal acts of the representative bodies of municipal formations, is put into effect and ceases to be in effect in accordance with this Code and the regulatory legal acts of the representative bodies of municipal formations and is obligatory for payment in the territories of these municipalities.

In the federal cities of Moscow, St. Petersburg and Sevastopol, the tax is established by this Code and the laws of the specified constituent entities of the Russian Federation, is put into effect and ceases to be in effect in accordance with this Code and the laws of the specified constituent entities of the Russian Federation and is obligatory for payment in the territories of these constituent entities of the Russian Federation.

2. When establishing a tax, the representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol) determine tax rates within the limits established by this chapter, and the specifics of determining the tax base in accordance with this chapter.

When establishing a tax, regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) may also establish tax benefits not provided for by this chapter, the grounds and procedure for their application by taxpayers.

How the tax base and tax rate are determined

To calculate the amount of tax, you need to know the values ​​of such indicators as the tax base and tax rate. Until 2022 inclusive, two options for determining the base and rate were possible: based on the cadastral value of the object and based on the inventory value of the object.

In 2022 and beyond, only the first option remains. In other words, in all regions without exception, the base and rate of property tax for individuals is determined only by the cadastral value.

Article 401. Object of taxation

1. The following property located within a municipal formation (federal city of Moscow, St. Petersburg or Sevastopol) is recognized as the object of taxation:

• House;
• apartment, room;
• garage, parking place;
• single real estate complex;
• unfinished construction project;
• other building, structure, structure, premises.

2. For the purposes of this chapter, houses and residential buildings located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture, and individual housing construction are classified as residential buildings.

3. Property included in the common property of an apartment building is not recognized as an object of taxation.

For whom personal property tax is not mandatory?

In general, the payers of this tax are all individuals who own the objects we discussed at the beginning of the article. But some categories of citizens have property tax benefits. The list of these categories is fixed in the provisions of paragraph 1 of Art. 407 of the Tax Code of the Russian Federation.

If a citizen has the appropriate status, then he is exempt from paying property tax - but only for one object of taxation of each type (for example, 1 apartment, 1 house, 1 garage). If there are several objects of the same type, the person himself chooses which of them will not be subject to tax. By default, the Federal Tax Service, when calculating tax, selects the most expensive object from several for preferential treatment.

For more information about who is entitled to real estate tax benefits for individuals, as well as about calculating the tax for an incomplete period of ownership of property, read the article “Property tax - an unfinished construction project.”

Article 402. Tax base

1. The tax base in relation to taxable objects is determined based on their cadastral value, except for the cases provided for in paragraph 2 of this article.23

The specified procedure for determining the tax base can be established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) after approval by a constituent entity of the Russian Federation in the prescribed manner of the results of determining the cadastral value of real estate objects.820

The legislative (representative) body of state power of a constituent entity of the Russian Federation (with the exception of the federal cities of Moscow, St. Petersburg and Sevastopol) establishes, before January 1, 2022, a single date for the commencement of application in the territory of this constituent entity of the Russian Federation of the procedure for determining the tax base based on the cadastral value objects of taxation taking into account the provisions of Article 5 of this Code.

2. The tax base in relation to taxable objects, with the exception of the objects specified in paragraph 3 of this article, is determined based on their inventory value in the event that the subject of the Russian Federation does not make the decision provided for in paragraph three of paragraph 1 of this article.

3. The tax base in relation to taxable objects included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, as well as taxable objects provided for in paragraph two of paragraph 10 of Article 378.2 of this Code, is determined based on the cadastral value of these taxable objects.

Tax base for property tax for individuals

In 2022, the base for the tax in question is determined on the basis of the cadastral price of the objects we discussed above, if this is established by the legislative acts of the constituent entity of the Russian Federation (clause 1 of Article 402 of the Tax Code of the Russian Federation). If regional authorities have not adopted norms according to which the base is formed based on the cadastral price of real estate, then it is determined on the basis of the inventory value of objects, as long as this is permitted by law (clause 2 of Article 402 of the Tax Code of the Russian Federation). Since 2015, based only on the cadastral value, the base for the objects mentioned in paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation, if these objects are intended for use in business activities (clause 8 of Article 408, clause 3 of Article 402 of the Tax Code of the Russian Federation).

How to calculate property tax for individuals based on cadastral value? The answer to this question is in ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

In general, the tax base for a particular property is equal to its cadastral value, except for those cases when the tax is paid (Article 403 of the Tax Code of the Russian Federation):

• per apartment - in this case, the cadastral base for it is reduced by the cadastral price of 20 sq. m in it (clause 3);
• room - in this case, the base for it is reduced by the cadastral price of 10 sq. m in it (clause 4);
• residential building - in this case, the base for it is reduced by the cadastral price of 50 square meters. m in it (clause 5);
• a single complex of real estate objects, including at least one residential premises or house - in this case, the base for it is reduced by 1,000,000 rubles. (clause 6).

Municipal legal acts may increase the amounts of the specified deductions that reduce the base for the tax in question (clause 7 of Article 403 of the Tax Code of the Russian Federation). If the use of a deduction leads to the formation of a negative value, the tax base will be equal to 0 (clause 8 of Article 403 of the Tax Code of the Russian Federation).

The base based on the inventory price is equal to the corresponding price multiplied by the deflator coefficient established by law.

Article 406. Tax rates

COMMENT For details on the property tax rate in your region, see the link.

1. Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) depending on the applied procedure for determining the tax base, taking into account the provisions of paragraph 5 of this article.

2. In the case of determining the tax base based on the cadastral value of the taxable object, tax rates are established in amounts not exceeding:

1) 0.1 percent in relation to:

• residential buildings, parts of residential buildings, apartments, parts of apartments, rooms;
• objects of unfinished construction if the designed purpose of such objects is a residential building;
• single real estate complexes, which include at least one residential building;
• garages and parking spaces, including those located in taxable objects specified in subparagraph 2 of this paragraph;
• economic buildings or structures, the area of ​​each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction;

2) 2 percent in relation to taxable objects included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, in relation to taxable objects provided for in paragraph two of paragraph 10 of Article 378.2 of this Code, as well as in relation to taxable objects, the cadastral value of each of which exceeds 300 million rubles;

3) 0.5 percent in relation to other taxable items.

3. Tax rates specified in subparagraph 1 of paragraph 2 of this article may be reduced to zero or increased, but not more than three times, by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol).

4. In the case of determining the tax base based on the inventory value, tax rates are established on the basis of the total inventory value of taxable objects owned by the taxpayer (taking into account the taxpayer’s share in the right of common ownership of each of such objects), multiplied by a deflator coefficient, located in within one municipality (federal city of Moscow, St. Petersburg or Sevastopol), within the following limits:
Tax rates

5. It is allowed to establish differentiated tax rates depending on:

1. cadastral value of the taxable object (the total inventory value of the taxable objects, multiplied by the deflator coefficient (taking into account the taxpayer’s share in the common ownership of each of such objects);
2. type of taxable object;
3. location of the taxable object;
4. types of territorial zones within the boundaries of which the taxable object is located.

6. If tax rates are not determined by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol), taxation is carried out:

1. in the case of determining the tax base based on the cadastral value of the taxable object - at the tax rates specified in paragraph 2 of this article;
2. in the case of determining the tax base based on the inventory value of the taxable object - at a tax rate of 0.1 percent in relation to objects with a total inventory value multiplied by a deflator coefficient (taking into account the taxpayer’s share in the right of common ownership of each of such objects), up to 500 000 rubles inclusive and at a tax rate of 0.3 percent in relation to other objects.

Property tax: cadastral value 2020

One of the main changes, which will affect almost all individuals, was the extension of the procedure for calculating property tax in 2022 based on cadastral value to all regions of Russia (with the exception of Sevastopol - cadastral value will be used there in 2022).

The transition to cadastral value has been carried out for several years, gradually since 2016, depending on the readiness of each region. As of 2022, most constituent entities of the Russian Federation have switched to the new calculation procedure. Consequently, their residents will have to pay tax for 2022 this year, based on the new calculation procedure.

By 2022, 84 constituent entities of the Russian Federation had already adopted laws on the use of cadastral value calculations. In these regions, the 2020 property tax, which will need to be paid in 2022, will be calculated without using the inventory value.

Residents of those regions that joined the new calculation procedure for the first time this year will expect an increase in the amount of tax payable - after all, calculation based on cadastral value involves a larger amount of tax, since it takes into account the market prices of real estate. However, in order to make the transition less painful for citizens, in the first three years, “newcomers” will be able to use reduction factors of 0.2, 0.4 and 0.6 in the first, second and third years of applying the cadastral value, respectively. You can also reduce the amount of tax using benefits provided by law, as well as non-taxable deductions.

Article 407. Tax benefits

COMMENT For details on who is entitled to receive tax benefits and how to apply for them, see the link.

1. Taking into account the provisions of this article, the following categories of taxpayers have the right to a tax benefit:

1) Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

2) disabled people of disability groups I and II;

3) disabled since childhood, disabled children;

4) participants in the Civil War, the Great Patriotic War, and other military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans, as well as combat veterans;

5) civilian personnel of the Soviet Army, Navy, internal affairs and state security bodies who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in military service during this period cities, participation in the defense of which is counted towards these persons' length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units;

6) persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 1244-I “On the social protection of citizens exposed to radiation due to the disaster at the Chernobyl nuclear power plant”, in accordance with the Federal Law of November 26, 1998 year No. 175-FZ “On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River” and Federal Law of January 10, 2002 No. 2-FZ “On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";

7) military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing events, having a total duration of military service of 20 years or more; 2 Federal benefits for property tax for individuals ;

persons who were directly involved as part of special risk units in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities;

9) family members of military personnel who have lost their breadwinner, recognized as such in accordance with Federal Law No. 76-FZ of May 27, 1998 “On the status of military personnel”;

10) pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong allowance;

11) citizens discharged from military service or called up for military training who performed international duty in Afghanistan and other countries where hostilities took place;

12) individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;17

13) parents and spouses of military personnel and government employees who died in the line of duty;

14) individuals carrying out professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential buildings, apartments, rooms used to organize non-state museums and galleries open to the public , libraries - for the period of such use;

15) individuals - in relation to economic buildings or structures, the area of ​​each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction.

2. A tax benefit is provided in the amount of tax payable by the taxpayer in relation to an object of taxation that is owned by the taxpayer and is not used by the taxpayer in business activities.

3. When determining the amount of tax payable by a taxpayer, a tax benefit is provided in respect of one taxable item of each type at the taxpayer’s choice, regardless of the number of grounds for applying tax benefits.

4. Tax benefits are provided in relation to the following types of taxable items:

• apartment, part of an apartment or room;
• residential building or part of a residential building;
• premises or structures specified in subparagraph 14 of paragraph 1 of this article;
• economic building or structure specified in subparagraph 15 of paragraph 1 of this article;
• garage or parking space.

5. Tax benefits are not provided in respect of taxable objects specified in subparagraph 2 of paragraph 2 of Article 406 of this Code, with the exception of garages and parking spaces located in such taxable objects.

6. Individuals entitled to tax benefits established by the legislation on taxes and fees submit an application for a tax benefit to the tax authority of their choice, and also have the right to submit documents confirming the taxpayer’s right to a tax benefit.

Confirmation of a taxpayer's right to a tax benefit is carried out in a manner similar to the procedure provided for in paragraph 3 of Article 361.1 of this Code.

The form of an application for a tax benefit and the procedure for filling it out, the format for submitting such an application in electronic form are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

7. A notification about the selected objects of taxation in respect of which a tax benefit is granted is submitted by the taxpayer to the tax authority of his choice before November 1 of the year, which is the tax period from which the tax benefit is applied to the specified objects.

A taxpayer who has submitted a notification to the tax authority about the selected taxable object does not have the right, after November 1 of the year that is the tax period, to submit an updated notification with a change in the taxable object in respect of which a tax benefit is granted in the specified tax period.

If a taxpayer entitled to a tax benefit fails to provide notice of the selected taxable item, the tax benefit is granted in respect of one taxable item of each type with the maximum calculated tax amount.

The form of the notification is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

Article 408. Procedure for calculating the amount of tax

1. The amount of tax is calculated by the tax authorities at the end of the tax period separately for each object of taxation as a percentage of the tax base corresponding to the tax rate, taking into account the specifics established by this article.

2. The amount of tax is calculated on the basis of information submitted to the tax authorities in accordance with Article 85 of this Code.

In relation to taxable objects, the rights to which arose before the entry into force of the Federal Law of July 21, 1997 No. 122-FZ “On State Registration of Rights to Real Estate and Transactions with It”, the tax is calculated on the basis of data on the right holders, which are presented in in accordance with the established procedure to the tax authorities before March 1, 2013 (with the exception of objects located in the territories of the Republic of Crimea and the federal city of Sevastopol).

3. If the object of taxation is in common shared ownership, the tax is calculated in accordance with paragraph 1 of this article, taking into account the provisions of paragraph 8 of this article for each of the participants in shared ownership in proportion to his share in the ownership of such object of taxation.

If the object of taxation is in common joint ownership, the tax is calculated in accordance with paragraph 1 of this article, taking into account the provisions of paragraph 8 of this article for each of the participants in joint ownership in equal shares.

4. If during the tax period the taxpayer’s share in the right of common ownership of a taxable object changes, the amount of tax is calculated taking into account the coefficient determined in accordance with paragraph 5 of this article.

5. If a taxpayer acquires (terminates) the right of ownership of property during a tax period, the amount of tax in respect of this property is calculated taking into account a coefficient defined as the ratio of the number of full months during which this property was in the taxpayer’s ownership to the number of calendar months months in the tax period.

If the emergence of the right of ownership of the property occurred before the 15th day of the corresponding month, inclusive, or the termination of the right of ownership of the property occurred after the 15th day of the corresponding month, the month of the emergence (termination) of the specified right is taken as the full month.

If the emergence of the right of ownership of property occurred after the 15th day of the corresponding month or the termination of the specified right occurred before the 15th day of the corresponding month inclusive, the month of emergence (termination) of the specified right is not taken into account when determining the coefficient specified in this paragraph.11 Who must pay the tax on the property of individuals.

6. If a taxpayer acquires (terminates) the right to a tax benefit during a tax period, the tax amount is calculated taking into account a coefficient defined as the ratio of the number of full months during which there is no tax benefit to the number of calendar months in the tax period. In this case, the month in which the right to a tax benefit arises, as well as the month in which this right is terminated, is taken to be a full month.

In the case of an application for a tax benefit, the tax amount is recalculated for no more than three tax periods preceding the calendar year of application, but not earlier than the date the taxpayer becomes entitled to a tax benefit.

7. In relation to property inherited by an individual, the tax is calculated from the date of opening of the inheritance.11 ​​How to transfer property tax for individuals to the budget

8. The amount of tax for the first three tax periods from the beginning of application of the procedure for determining the tax base based on the cadastral value of the taxable object is calculated taking into account the provisions of paragraph 9 of this article using the following formula:

H = (H1 - H2) x K + H2.7

• where N is the amount of tax to be paid. In the event of termination of the taxpayer's right of ownership of the specified taxable object during the tax period, the emergence (termination) of the right to a tax benefit, or a change in the share in the right of common ownership of the taxable object, the calculation of the tax amount (N) is carried out taking into account the provisions of paragraphs 4-6 of this article ;
• N1 - the amount of tax calculated in the manner prescribed by paragraph 1 of this article, based on the tax base determined in accordance with Article 403 of this Code, without taking into account the provisions of paragraphs 4-6 of this article;
• N2 - the amount of tax calculated on the basis of the corresponding inventory value of the object of taxation (without taking into account the provisions of paragraphs 4-6 of this article) for the last tax period for determining the tax base in accordance with Article 404 of this Code, or the amount of property tax for individuals calculated for 2014 year in accordance with the Law of the Russian Federation of December 9, 1991 No. 2003-I “On taxes on property of individuals” and attributable to the specified object of taxation, in the case of applying the tax calculation procedure in accordance with Article 403 of this Code starting from January 1, 2015 ;
• K - coefficient equal to:

- 0.2 - in relation to the first tax period in which the tax base is determined in the relevant municipality (federal city of Moscow, St. Petersburg or Sevastopol) in accordance with Article 403 of this Code;

— 0.4 — in relation to the second tax period, in which the tax base is determined in the relevant municipality (federal city of Moscow, St. Petersburg or Sevastopol) in accordance with Article 403 of this Code;

- 0.6 - in relation to the third tax period, in which the tax base is determined in the corresponding municipality (federal city of Moscow, St. Petersburg or Sevastopol) in accordance with Article 403 of this Code;

The paragraph has lost force - Federal Law No. 334-FZ of August 3, 2022 - see the previous edition.

Starting from the fourth tax period, in which the tax base is determined in the relevant municipality (federal city of Moscow, St. Petersburg or Sevastopol) in accordance with Article 403 of this Code, the tax amount is calculated in accordance with this article without taking into account the provisions of this paragraph.

The formula provided for by this paragraph is not applied when calculating tax in relation to taxable objects specified in paragraph 3 of Article 402 of this Code, with the exception of garages and parking spaces located in such taxable objects.

8.1. If the amount of tax calculated in accordance with this article based on the cadastral value of the taxable object (without taking into account the provisions of paragraphs 4-6 of this article) exceeds the amount of tax calculated on the basis of the cadastral value in relation to this taxable object (without taking into account the provisions of paragraphs 4-6 of this article) for the previous tax period, taking into account the coefficient of 1.1, the amount of tax is payable in an amount equal to the amount of tax calculated in accordance with this article based on the cadastral value of this object of taxation (without taking into account the provisions of paragraphs 4-6 of this article article) for the previous tax period, taking into account the coefficient of 1.1, as well as taking into account the provisions of paragraphs 4-6 of this article, applied to the tax period for which the amount of tax is calculated.

The provisions of this paragraph are applied when calculating tax starting from the third tax period, in which the tax base is determined in the relevant municipality (federal city of Moscow, St. Petersburg or Sevastopol) in accordance with Article 403 of this Code.

The provisions of this paragraph do not apply when calculating tax in relation to taxable objects specified in paragraph 3 of Article 402 of this Code, with the exception of garages and parking spaces located in such taxable objects.

9. If the value of the amount of tax N2 calculated in accordance with paragraph 8 of this article in relation to the object of taxation exceeds the corresponding value of the amount of tax N1, the amount of tax payable by the taxpayer is calculated without taking into account the provisions of paragraph 8 of this article.

An example of calculating the amount of property tax for individuals

Let's assume that you need to calculate taxes for 2022:

• we started paying property taxes in 2022 and have the right to apply a reduction factor of 0.2;
• we do not have tax benefits (we will study their specifics a little later);
• we have an apartment of 70 sq. m;
• the cadastral price of the apartment is 2,000,000 rubles, the inventory price is 300,000 rubles;
• we live in Kazan, where there is a rate of 0.2% for the cadastral base (decision of the Kazan City Duma dated November 20, 2014 No. 3-38) and 0.1% for the inventory base at a cost of less than 500,000 rubles. taking into account the deflator (the norms of the Tax Code of the Russian Federation are in force, the regional normative legal act has not been adopted).

The result of calculations is determined in whole rubles.

First of all, we consider the H1 indicator. For this:

1. Calculate the size of the cadastral tax base:

• divide 2,000,000 (real estate cost) by 70 (apartment area), we get 28,571 rubles;
• subtract from 70 sq. m "apartment" deduction in the amount of 20 sq. m, it turns out 50 sq. m;
• multiply the first result by the second, it turns out 1,428,550 rubles.

2. We determine the H1 indicator by multiplying the cadastral base by a rate of 0.2%. It turns out 2,857 rubles.

Next, we calculate the indicator H2. To do this, we apply a rate of 0.1% to the inventory base, calculated taking into account the deflator coefficient for 2014:

H2 = 300,000 × 1.216 × 0.1% = 365 rubles.

Next we proceed according to the formula:

1. We subtract inventory N2 from the cadastral tax N1, it turns out 2,492 rubles.

2. We multiply the resulting result by the reduction factor established for the first year of application of the calculation in question, and we get 498 rubles.

3. Add inventory tax N2 to it, it turns out 863 rubles.

Thus, the real estate tax payable for 2022 will be 863 rubles.

We noted above that when calculating property taxes for individuals, benefits can be taken into account. Let's study this aspect in more detail.

Article 409. Procedure and terms for payment of tax

1. The tax must be paid by taxpayers no later than December 1 of the year following the expired tax period.

2. The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer by the tax authority.

3. Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending.

4. The taxpayer pays tax for no more than three tax periods preceding the calendar year of sending the tax notice.

5. Refund (credit) of the amount of overpaid (collected) tax in connection with the recalculation of the tax amount is carried out for the period of such recalculation in the manner established by Articles 78 and 79 of this Code.