Calculator for calculating personal income taxes according to the rules of 2022

How to use the calculator

Instructions for using the property tax calculator for legal entities

1. Enter the tax rate (default 2.2%) and the residual value of fixed assets (property) for all periods.
2. Click "CALCULATE". The calculator will calculate the total amount of property tax for the year, the average annual value of the property, the amount of advance payments and the amount of tax to be paid additionally.

The property tax calculator for legal entities is a simple and reliable assistant to the accountant in working on tax reports, including in calculating the property tax of a business entity.

Payment of property tax and preparation of a declaration

It is convenient to pay tax and create a declaration from the Main - Organizational Objectives section.

We recommend that you first create a declaration using the appropriate button.

Then click the Pay to generate a payment order to pay the tax.

Directory of Payment Orders 2021

We looked at how to set up and calculate property tax for 2022, tax payment deadlines, and the tax register for property tax in 1C 8.3 Accounting.

Working with the calculator

To start making calculations, you should know the tax rate for the property tax of legal entities.

Let us clarify that tax rates are set at the regional level. This means that the rate is accepted by the representative bodies of the constituent entity of the Russian Federation within the limits established by Chapter 30 of the Tax Code of the Russian Federation.

Equally at the regional level, the following are also established:

• specific features of calculating the tax base;
• tax benefits;
• conditions for the application of benefits by business entities.

In relation to the calculator, this means that the tax rate and other indicators necessary for the calculation must be entered by the user himself - the taxpayer in accordance with Article 474 of the Tax Code of the Russian Federation, since not a single calculator is able to take into account all regional features.

In the windows specially designated for this, enter the residual value of all fixed assets on the balance sheet according to the following indicators:

• at the beginning of each month;
• at the end of the year.

The calculator has a separate window for each month. Thus, 13 indicators will need to be entered into 12 fields, two of which are for December.

After filling out all the fields, left-click on the “Calculate” button. The data obtained as a result of the calculation will be displayed in the table below.

How to calculate property tax for individuals

From January 1, 2022, only the cadastral value is taken into account when calculating tax.

Note that the cadastral value may differ from the market value upward, since it is not an absolutely accurate indicator. Since it consists of an average assessment of the object for the cadastral region, taking into account the date of commissioning and some features of the structure. The legislation establishes that once every five years the cadastral value must be clarified and recalculated based on data from independent appraisers.

How to reduce the cadastral value of real estate?

To calculate tax for 2022, you need to know:

1. Cadastral value.
2. Tax rate.

The levy rate on the property of individuals in 2022 will be 0.1%, calculated from the value according to the cadastre. All residential premises, as well as utility buildings larger than 50 square meters, will be subject to taxation. meters, if located on a plot of land for construction purposes, subsidiary farming, etc.

In some cities, the tax rate may vary depending on the building, be it a garage, an apartment or a residential building, we recommend checking the exact information in the service “Reference information on rates and benefits for property taxes.”

Follow the instructions:

• O;
• you need to select a tax period;
• select “Russian Subject”;
• specify “Municipal entity”;
• click the Find button;
• Next, a table will be generated, in it, click on the “More details” link and all information on tax rates in this region will open.

1. A tax deduction is provided for property tax payers, according to paragraphs. 3 - 6 tbsp. 403 of the Tax Code of the Russian Federation. An area standard is established that reduces the tax base of real estate for:

• rooms (part of an apartment) of 10 sq. meters;
• apartments (part of a house) of 20 sq. meters;
• residential building of 50 sq. meters.
• for a large family with 3 or more minor children, 5 sq.m. is added to the above standard. for apartments and rooms, 7 sq.m. for houses.
• a single real estate complex (includes one residential building) - 1 million rubles from the cadastral value (the definition of the Unified Tax Code is given in Article 133.1 of the Civil Code).

The deduction is applied automatically when calculating tax and does not require a declaration. The final difference will be used to calculate the property tax for individuals. Thus, if the calculation turns out to be zero, then there will be nothing to pay and there is no need to pay tax.

1. To somehow reduce the burden, benefits are provided for those in need.

Formula for calculating property taxes in 2022

H = (KC – B) × D× HC, where

• KC is the price of the object according to the cadastre;
• B - property deduction;
• D - share (provided that the property is divided into shares and it is necessary to find out the calculation of its part);
• CD - coefficient deflator;
• NS - tax rate.

Calculation example

Let's consider an ordinary two-room apartment in Tyumen with an area of ​​62 square meters, with a cadastral value of 2.26 million rubles. without divided shares.

First let's find H1:

We calculate the cost of one square meter by dividing the cadastral value by the area.

2260000 / 62 = 36,451 rub. for 1 sq. meter

Then we calculate the area of ​​the apartment that is subject to taxation taking into account the tax deduction:

62 – 20 = 42 sq. m.

It remains to multiply them by the cadastral value of a meter of area:

42 × 36,451 = 1,530,942 rubles.

Applying a rate of 0.1%, we find the amount of property tax.

1,530,942 × 0.1% = 1,531 rubles.

Let's calculate an example for a large family with 3 children. Taking into account the benefits, an additional 15 square meters will be added to the standard area. meters.

62 - (20 + 15) = 27 sq. m.

(27 × 36451) × 0.1% = 984 rubles.

The savings will be: 1,531 - 984 = 541 rubles per year.

Let's add to this other objects that the family may own (land under the dacha, garage, car), and in the end the amount will accumulate to pay all taxes at once.

At the same time, the Moscow and Leningrad regions were left to independently determine the rates of property tax for individuals.

Among the problems of the new reform, analysts cite the insufficient number of accredited appraisers and their competence, which is increasingly being paid attention to in training and issuing certificates. You can already notice that an apartment in a new building may turn out to be cheaper at cadastral value than in a Khrushchev-era building.

General information on property tax for legal entities

From the tax base, in accordance with Art. Art. 374, 381 of the Tax Code of the Russian Federation should be excluded:

• property objects included in the first and second groups of the classifier;
• land plots and other environmental facilities;
• elements of movable fixed assets, with the exception of the objects listed in Art. 105.1 Tax Code of the Russian Federation;
• elements of the fixed assets not accepted onto the balance sheet of the enterprise.

Budgetary organizations, as a rule, determine the amount of tax based on the average annual cost. Since at the regional level there may be significant differences in the calculation procedure, before taking on the report, we recommend that you obtain qualified advice from the territorial Federal Tax Service.

Movable property taken onto the balance sheet as a result of reorganizations or liquidations that took place before January 1, 2013 is not included, in accordance with Art. 381 of the Tax Code of the Russian Federation, into the tax base.

How is corporate property tax calculated?

You can read more about what corporate property tax is in a separate article. Below we will simply describe the basic principles for calculating this tax. Thus, from 2022, this type of taxation no longer applies to movable property and applies only to real estate, which is on the balance sheet of enterprises and is used in conducting commercial activities. The procedure for this calculation is quite complex.

Thus, the tax is calculated based on the cadastral value of the property, and it is necessary to calculate the value of all property for each month during the calendar year. At the same time, depending on the specific region where the property is located, as well as on the type of property and its cadastral value, the interest rate applied for taxation also changes.

All this gives rise to many difficulties associated with calculating the property tax of organizations, and even despite the fact that now only real estate is subject to this tax, it is necessary to carefully check all information submitted to the Federal Tax Service regarding the property of the organization. Certain types of organizations, for example, religious structures, may be exempt from the need to pay this tax both in full and in relation only to specific types of property.

Who can avoid paying property taxes?

Below we will look at examples of when you can avoid paying property taxes.

Property tax benefits for individuals

The Tax Code in Articles 399 and 407 determines the beneficiaries for paying property tax: federal by categories and types of property, as well as regional.

Federal categories that are completely exempt from payment include:

• disabled people of groups 1 and 2, as well as disabled people from childhood and children;
• recipients of old-age pensions;
• WWII veterans;
• persons holding the title of Hero of the Soviet Union and the Russian Federation;
• holders of the Order of Glory of three degrees;
• liquidators of emergencies that occurred at radioactive sites: the Chernobyl nuclear power plant, Mayak PA, tests at the test site in Semipalatinsk;
• other categories of military personnel, as well as their families.

Article 407 of the Tax Code of the Russian Federation determines that individuals do not pay tax for buildings of less than 50 square meters on lands for individual housing construction, vegetable gardening, horticulture and summer cottages.

Regional authorities can determine local benefits through their legislative acts. For example, in Moscow, under certain conditions, you can obtain an exemption from tax on a garage or parking space (this concept has been introduced in 2022).

There are also conditions for receiving benefits:

• the object must be owned and not used for business activities;
• if the cadastral value of a real estate property is above 300 million rubles, the owner cannot count on a benefit.

Benefits for pensioners

Real estate tax for pensioners from 2022, who have been assigned a pension according to the legislation of the Russian Federation, are exempt from paying tax on only one unit of each type of property. A pensioner can choose a preferential facility himself. The rest are taxed at the established rate. In other words, only one apartment and car owned by a pensioner is exempt from property tax.

If a pensioner, for example, has several apartments, and he has not submitted to the Federal Tax Service an application for choosing an object for which he wants to receive tax exemption, then the one with the maximum tax amount is accepted for the benefit.

You can get acquainted with all the benefits for pensioners on the Federal Tax Service website; detailed instructions were given above.

For large families

At the federal level, starting in 2022, a benefit was introduced that increases the amount of property deduction for families with 3 or more children. 5 sq.m. is added for each person. m. for apartments and rooms, 7 sq. m. for private and gardening houses.

Also, local authorities at their level can help reduce the amount of property taxes. Few of the territories decide to apply such measures; so far, only Nizhny Novgorod, Krasnodar and Novosibirsk, by decision of local Dumas, have exempted families with three or more children from property taxes.

For invalids

The Tax Code has determined that disabled people since childhood, WWII, and groups 1 and 2 are completely exempt from property tax. This is a federal norm and local regulations do not play a role here.

The only exception will be property received by a disabled person through inheritance.

To find out the exact list of beneficiaries and objects for which benefits can be obtained, you should contact the Federal Tax Service at the location of the property. Submit an application for exemption from tax calculation, and indicate in the application information about the property for which you are applying for a benefit. The right to it can be confirmed by relevant documents.

You can take advantage of the property tax benefit only from the month in which the right to it accrued. For the previous period, the tax will be calculated and should be included in the budget. If the application was received significantly later than the right to apply, and the citizen continued to pay the tax, then the overpayment will be returned to him, but only for no more than the three previous years .

How to make an online payment

Regardless of how income tax is calculated, it is carried out in accordance with the following formula:

Amount = tax base × tax rate.

From this formula it becomes clear that the most difficult step is calculating the tax base. To do this, it is necessary to correctly take into account all the income and expenses of the organization, since the profit of the enterprise serves as the base, that is, the difference between income and expenses.

Let's present a simplified accounting model and give an example of calculation.

The manufacturing enterprise received an income of 1,000,000 rubles for the month. Of this, 250,000 rubles were spent on expenses related directly to production. Another 250,000 rubles were allocated to pay salaries to employees, and the same amount was allocated to the purchase of raw materials. The total profit of the enterprise is 250,000 rubles. From this it follows that the amount of deductions will be:

250,000 rubles × 20% = 50,000 rubles.