Property tax for individuals in 2022

Who needs to pay property tax

Definitely individuals who own something. This could be residential apartments or rooms, it could be a garage, or a place for a car. It may also be an object whose construction has not been completed. Or even a share of these residential buildings.

Residential buildings include buildings located on land intended for organizing personal households. That is, where a person can garden, for example.

These also include land for individual housing construction.

Important! If we talk about places that, in fact, are common to property owners - elevators of apartment buildings, staircases, attics, basements, roofs, and so on, then there is no question of paying property tax for them.

Property taxes began to be collected from country houses after amendments to Law 401FZ of November 30, 2016 came into force. And you need to pay for them from the 15th year.

For these buildings, a preferential 50 square meters of tax-free space is provided if the calculation is based on the cadastral value. To count on such a benefit, you will have to submit an application for a deduction. This can be done personally at the Federal Tax Service department, or using the taxpayer’s personal account.

How is the rate and, accordingly, the amount of property tax determined?

The corporate property tax rate depends on:

• on what value serves as the tax base when calculating property tax;
• what rates are set and how they are differentiated in the regional law.

The maximum rates are specified in the Tax Code of the Russian Federation and are (Article 380):

• 2.2% for a base defined as the average annual cost;
• 2% (since 2016) for the base corresponding to the cadastral value.

If regional legislation has not enacted its own rates, then the tax must be calculated based on the rates established by the Tax Code (clause 4 of Article 380).

By multiplying the required tax base by the required tax rate, you can determine the amount of property tax for 2022.

For information on how the principles of property taxation have changed over recent years, read the material “Latest changes in the Tax Code on property tax” .

You will find step-by-step instructions for calculating property taxes in ConsultantPlus. Get trial access to the system for free and go to the Tax Guide.

How to calculate property tax

There is no need to carry out tax calculations yourself, because the Federal Tax Service inspectorate does this personally and, after the calculation, sends the document to the property owner. This document will indicate the amount required to be paid in the form of a tax fee.

On January 1, 2015, Chapter number 32 of the Tax Code of the Russian Federation came into force, which introduced new procedures for calculating property taxes. Now the cadastral value of the property comes first, according to which the calculation will be made. Previously, this was the inventory value. The cadastral value is considered to be as close as possible to the market value, so this decision was made.

Important! Some regions of the country have not yet complied with the instructions, that is, the cadastral value has not been officially approved, for which a special act had to be drawn up and sent for publication. Therefore, in these regions in 2022, the tax will be calculated according to the old rules.

Note: the situation will change only by 2022. This is exactly the deadline the state has set for the entire territory of our country.

How to calculate tax from cadastral value

There is a special scheme for this:

Nk = (Cadastral value - Tax deduction) * Share size * Tax rate

More details:

Cadastral value. Taken from the official state real estate cadastre as of January 1 of each year. If the object is new, it will be registered at the time of delivery. If you need to find out this cost, the Rosreestr branch for the territory where the property is located will be able to help.

Tax deduction. There are several options based on the type of property.

• Apartment - a deduction can reduce the calculation by 20 square meters.
• If the property is a room, then 10 square meters.
• A residential building gives the right to deduct 50 square meters from the calculations.

When a residential building is taxable property (a single complex of real estate with residential premises), the deduction will be equal to one million rubles.

Note: managers of Moscow, St. Petersburg and Sevastopol have been given the opportunity to increase these deductions

If the cadastral value after deduction is less than zero, then it is equal to zero.

Tax calculation example

Ivan Ivanovich owns an apartment with an area of ​​50 square meters. According to the cadastre, it is estimated at 3 million rubles. The price per square is 60 thousand.

Tax deduction, if calculated: 60,000 * 20 squares = 1,200,000 rubles.

This means that in order to calculate the tax, Ivan Ivanovich will use only 1 million 800 thousand rubles as the cadastral value.

Share size. Often property is divided between several owners according to certain shares. In accordance with the share, the tax will be calculated for a specific property owner separately.

Tax rate. This indicator is individual for each specific subject of the Russian Federation. To find out, you need to go to the Federal Tax Service website. In a special section there will be decrees and indicators.

Also, the tax rate depends on the type of property.

• Residential buildings (even those whose construction has not yet been completed), residential apartments and rooms have a rate of 0.1%. This also includes garages, places for vehicles, outbuildings smaller than 50 square meters, which are located on the ground. plots for personal farming or personal construction.
• Rate 2%. This indicator is used when calculating the tax for shopping centers, administrative and business buildings, office and retail buildings and public catering and consumer services buildings. And also those buildings whose cost according to the cadastre is more than 300 million rubles.
• The 0.5% rate applies to other objects that do not fit the previous two sections.

Example for calculation:

Let's assume that Ivan Ivanovich owns half of the apartment, the size of which is 50 square meters. As in the previous example, the tax deduction will be 1 million 200 thousand rubles. The tax rate for this type will be 0.1%. Applying the already known formula, Ivan Ivanovich will obtain the following result:

(3 million (cad. cost) - 1 million 200 thousand (deduction)) * 0.5 (share) * 0.1 percent (rate) = 900 rubles.

Calculation based on the inventory value of property

The formula is:

Ni = Inventory value * Share size * Tax rate

The owner of the property can check the inventory value at the BTI branch to which the property belongs.

The tax rate has its own variations here too. Again, it varies for different subjects. Details can be found in this section of the official website of the Federal Tax Service.

There are certain limits to this rate:

• If the investment value is up to 300 thousand rubles. inclusive, then a rate of 0.1% is applied.
• If the cost is from 300 thousand to 500 thousand rubles, then the rate will be from 0.1 to 0.3 percent.
• If the cost is more than 500 thousand rubles, then the maximum rate will be 2 percent.

Important! The municipal government has the right to set a differentiated tax rate.

Example of calculation based on inventory value:

Ivan Ivanovich owns half of the apartment. He found out that the investment value of the entire apartment is 200 thousand rubles. The rate for such property will be 0.1 percent. This means, based on the formula, he will have to pay 100 rubles. (200 thousand * 0.5 share * 0.1% rate).

As we can see, the tax values ​​for the two methods vary greatly. And since the cadastral method will soon be the only one, the government decided to extend the increase in the tax burden for 4 years. Therefore, until 2022, in those areas of the country where a new calculation method is being introduced, it is recommended to use the following formula for the first four years:

H = (Hk - Ni) * K + Ni

Nk and Ni, as you already understood, this is the cadastral and inventory value of the property.

K - reduction factor. It is thanks to him that the tax increase will be 20% slower. It is equal to 0.2 in the first year after the introduction of new rules, 0.4 further, 0.6 and 0.8 in the 3rd and fourth years, respectively.

In the fifth year, the calculation will have to switch to the cadastral version completely.

Important! This rule is applicable only in cases where the tax calculated based on the cadastral value differs significantly from that calculated based on the inventory value.

Property tax for individuals from 2022

Property tax for individuals from 2022. Tax payers are individuals who have the right of ownership of property recognized as an object of taxation in accordance with Article 401 of the Tax Code of the Russian Federation:

1. House;
2. Living space (apartment, room);
3. Garage, parking space;
4. Single real estate complex;
5. Unfinished construction project;
6. Other buildings, structure, structure, premises.

If a residential building is located on a plot of land for personal subsidiary farming, dacha farming, vegetable gardening, horticulture, individual housing construction, then it belongs to residential buildings. Property that is part of the common property in an apartment building is not subject to taxation.

When property is owned by several individuals, each of them is recognized separately and pays tax in proportion to their share. The tax is paid according to the notification sent. The notice is also sent to minors who own real estate; it is paid by guardians or parents until they reach adulthood.

The tax is calculated based on the cadastral value of the property, which takes into account factors such as location, area, year of construction, etc.

Starting in 2022, the levy applies to local taxes and may increase or decrease from federal rates. Payment deadline is December 1st . The penalty is accrued from December 2

It can be quite difficult to calculate the taxes of individuals on your own, but for understanding: we find out the cadastral value of our property from reliable sources of the official website, for example, the Rosreestr website, from representatives of the local municipality we find out the percentage of the tax rate and calculate the corresponding depreciation (calculation of this indicator is done by a specialist using the formula ). The calculation procedure and formula are given in Article 408 of the Tax Code of the Russian Federation. But there are quite a few specialists who can correctly assess the cadastral value (this is in case you want to make such an assessment yourself in order to challenge the assessment at the tax office), some questions on challenging can also be found on the Rosreestr website.

When calculating the tax based on the cadastral value, it is provided for its reduction by:

10 sq.m. , for a room (if you are its owner, 10 sq.m. is not taxed)

20 sq.m. , for an apartment,

50 sq.m. , for residential buildings.

This deduction is provided for one of the selected objects of each type by the taxpayer himself, and does not depend on the number of owners and on whether the owners have benefits.

If the taxpayer has not notified the tax authorities in writing of his choice, then the choice will automatically be for the larger amount of the accrued tax.

According to the Law in Moscow, the cadastral value can be revised every two years. The first was approved on January 1, 2017. The next one will be approved in 2022.

These rates apply only to Moscow. Other regions must be viewed separately.

For tax periods, a reduction coefficient is applied

• In 2015, the coefficient was 0.2 to the amount of tax accrued on all objects.
• In 2016 the coefficient was 0.4.
• In 2022 the coefficient is 0.6.
• In 2022 the coefficient is 0.8.
• From 2022, the reduction factor will not apply.

From 2022, it is possible to recalculate real estate taxes based on cadastral value, regardless of the type of errors.

Tax benefit (you don’t pay tax) if you:

• Pensioner;
• The total duration of military service is 20 years or more;
• Disabled person of group I or II, or disabled since childhood;
• A family member of a military personnel who has lost their breadwinner;
• The spouse or father (mother) of a military serviceman or civil servant who died in the line of duty;
• Belong to another of the 15 preferential categories (Article 407 of the Tax Code of the Russian Federation)

You can take advantage of the benefit:

• One apartment or room at a time;
• One residential building;
• One garage or parking space.

The benefit can be used for each object, but taxes must be paid for the second of each object.

All citizens also have a benefit for one outbuilding on a summer cottage with an area of ​​no more than 50 sq.m. (shed, shed, etc.).

The benefit cannot be applied to real estate:

• used in business activities;
• worth more than 300 million rubles.

To receive a benefit, if you have not received one before, you must write an application to any tax office and provide documents for the right to benefit.

If you have not received a property tax notice, you must contact the inspectorate yourself. If you miss the December 1 payment deadline due to failure to receive a tax notice, you must contact the inspectorate, but they, as a rule, will not admit the mistake and you will have to pay a penalty. If this is done intentionally, a penalty will be charged for late payment of tax and a fine will be charged for failure to provide relevant information in the amount of 20% of the unpaid tax amount.

By contacting us for advice or practical assistance in calculations, you will receive comprehensive information, time savings, and other important answers to questions regarding taxation and benefits. We are waiting for you at any of our offices. We will help you calculate all the individual taxes that you must pay, but we will also calculate the required deductions, which can significantly reduce your tax.

Tax notice

As was already stated at the beginning of the article, there is no need for an individual to make calculations personally. The tax service does this for him, after which the property owner is sent a notice of how much tax he must pay and by what deadline he is allowed to meet.

In 2022, citizens of our country will receive notifications between April and November. But it must arrive at least 30 days before the payment date.

Important! You cannot assume that if you have not received a notice, then you do not have to pay tax. And since 2015, a law has been in force that obliges those who have not received a notification to personally contact the tax office to report that they are in possession of property or a vehicle.

Note: You must report by December 31 of the following year. Moreover, documents should also be provided. This must be a copy of the document that denotes ownership.

Example:

If you purchased an apartment in 2016, but never received a notification, you must go to the tax office by December 31, 2022 to have this defect corrected. In this case, the calculation will be carried out for the year in which you submitted the information, but only if the tax office did not have data about your property.

If this regulation is violated, paragraph 3 of Article 129.1 will be applied to the violator. The fine in such a combination of circumstances will be 20 percent of the outstanding tax amount.

Important! Notifications will be sent to the taxpayer’s personal account for the Federal Law. If it is more convenient for you to use paper versions sent by mail, you need to personally notify the department about this. But this only applies to those who have access to their personal account. For all others, paper notices will continue to be sent.

What are the dynamics of restrictions on corporate property tax rates?

Such restrictions regarding the property tax rate are established for the tax base, which is the cadastral value. Their dynamics are as follows:

• the property tax rate in 2014 should not exceed 1.5% (for Moscow), 1% (for other regions);
• in 2015 - 1.7% (for Moscow), 1.5% (for other regions);
• in 2016 - 2.0% (for Moscow), 2.0% (for other regions);
• in the future - 2% (for everyone).

For more information about the sequence of calculating tax from cadastral value, read the article “Step-by-step instructions for calculating property tax from cadastral value” .

Additional restrictions on tax rates apply to such objects as main gas pipelines, gas production facilities, helium production and storage facilities, as well as structures that are their integral technological part (clause 3.1 of Article 380 of the Tax Code of the Russian Federation). The list of such objects was approved by Order of the Government of the Russian Federation dated November 22, 2017 No. 2595-r.

The conditions for applying the zero rate are as follows:

• the facility was first put into operation after 01/01/2015;
• the asset is located in the Republic of Sakha (Yakutia), Irkutsk or Amur region;
• the organization that owns the asset pays the mineral extraction tax and is named in sub. 1 clause 5 art. 342.4 Tax Code of the Russian Federation

A special group includes public railway tracks and structures that are their integral technological part, the rates for which cannot exceed (clause 3.2 of Article 380 of the Tax Code of the Russian Federation):

• 1% in 2022;
• 1.3% in 2022 and 2022;
• 1.6% in 2022 - 2023.

Tax payment deadlines

In 2022, the deadline is the same for everyone - no later than December 1, 2017. If the deadlines are ignored, a penalty will be charged for each day of delay. The amount of the penalty is one three-hundredth of the refinancing rate of the central bank.

Moreover, the tax office has the right to notify his employer of problems with the taxpayer. In this case, the arrears will be collected from wages. And the violator will also receive the status of a travel ban. That is, it will be impossible to leave the Russian Federation.

In addition, there is no fine for individuals.

How to pay property tax

One of the most convenient options at the moment is the special service of the official tax service portal “Payment of taxes for individuals” https://service.nalog.ru/payment/tax-fl.html.

You will need:

• Correctly fill out the fields with the details (TIN must be filled out for those who plan to pay by bank transfer).
• Select the type of tax you want to pay, indicate the address of the property and the type of payment (payment of tax or payment of tax penalties).
• Specify the payment amount.
• Select which option will be used to pay the tax. If you want to pay in cash, the program will give you a ready-made receipt, which you can use to pay at the bank (to do this, click “Generate PD”). If your option is cashless payment, then you will need to select the credit institution through which the payment will be made, after which you will be taken to the payment page.

Is it possible to have a zero rate on corporate property tax?

Since the Tax Code does not define a minimum limit for the tax rate when taxing property, theoretically regional authorities have the opportunity to introduce a zero rate in their region. This opinion was expressed by the Ministry of Finance in letter dated March 13, 2008 No. 03-05-04-01/10.

Since 2022, the list of objects taxed at a zero rate has been expanded to include objects provided for by field development projects and those necessary to ensure the operation of those objects for which the zero rate existed previously (main gas pipelines, gas production, production and storage facilities helium).

To find out whether there can be zero reporting on property, read the material “Zero property tax return: who files it?”