Tax base for corporate property tax

Taxpayers

Taxpayers are organizations that have property recognized as an object of taxation.

Organizations that apply special tax regimes (STS, UTII, etc.) are exempt from paying property tax. Also, for certain categories of organizations at the federal or regional levels, benefits are established - about this, see the paragraph “Tax benefits”.

Please pay attention!

From January 1, 2022, the following are no longer excluded from the list of taxpayers:

• organizations - organizers of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi;
• organizations are marketing partners of the International Olympic Committee (IOC).

However, according to Art. 379 of the Tax Code of the Russian Federation, tax on property necessary for holding events is still not paid:

• FIFA and its subsidiaries, as well as a number of other organizations involved in the preparation and conduct of the 2018 FIFA World Cup and the 2022 FIFA Confederations Cup.

Nuances of determining the base for cadastral valuation

The tax base, depending on the cadastral valuation, arises in relation to immovable objects that have a very specific purpose (clause 1 of Article 378.2 of the Tax Code of the Russian Federation), after in a subject of the Russian Federation:

• the results of the assessment of such value were approved;
• a law was adopted on the procedure for forming the base for calculating tax on these objects;
• a list of objects subject to taxation from such a base is published no later than the beginning of the next year.

If all these conditions are met, the corresponding object in the coming year has the cadastral valuation approved for it at the beginning of this year as the basis for taxation. Throughout the year, the value of this base does not change (clause 15 of Article 378.2 of the Tax Code of the Russian Federation), but may decrease due to benefits introduced by regional law.

The tax from the cadastral valuation will have to be calculated separately for each of these objects, applying appropriate coefficients that take into account:

• share of ownership - when the taxpayer is the owner of only part of the object, which has a cadastral valuation as the basis (clause 6 of Article 378.2 of the Tax Code of the Russian Federation);
• location share - when an object is located simultaneously in two (or several) constituent entities of the Russian Federation (clause 2 of Article 378.2 of the Tax Code of the Russian Federation).

An object included in the list of subjects subject to taxation from cadastral valuation (provided that it does not belong to the property of a foreign organization) will never be included in the base depending on the average (annual average) cost (clause 2 of Article 378.2 of the Tax Code of the Russian Federation ).

ConsultantPlus experts provided step-by-step instructions for calculating property tax from the cadastral value. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

Object of taxation

Movable and immovable property (including those transferred for temporary possession, use, trust management, contributed to joint activities, or received under a concession agreement), accounted for on the balance sheet as fixed assets.

The objects of taxation for foreign organizations operating in the Russian Federation through permanent representative offices are movable and immovable property related to fixed assets, property received under a concession agreement.

Objects of taxation for foreign organizations that do not operate in the Russian Federation through permanent representative offices are recognized as real estate located on the territory of the Russian Federation and owned by these foreign organizations and real estate received under a concession agreement.

The following are not subject to taxation:

• land plots, water bodies and other natural resources;
• property owned by the right of operational management to federal executive authorities, in which military or equivalent service is legally provided for, if it is used for the needs of defense, security and law enforcement in the Russian Federation;
• objects recognized as cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation;
• nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances and radioactive waste storage facilities;
• icebreakers, ships with nuclear power plants and nuclear technology service ships;
• space objects;
• ships registered in the Russian International Register of Ships;
• fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets approved by the Government of the Russian Federation.

What property is taxed?

Do you want to easily pay and report taxes?
Use the cloud service Kontur.Accounting! The service will remind you to pay taxes, carry out calculations and automatically generate a declaration. Get free access for 14 days

Russian companies charge tax on real estate, which is accounted for on the balance sheet as a fixed asset (Article 374 of the Tax Code). This is the debit of account 01 and the objects shown in 03 and other accounts. But this only applies to property, the tax base for which is determined as the average annual value. If an organization does not reflect the object as a fixed asset and does not charge property tax, a tax audit will regard this as tax evasion. Because this is a violation of accounting standards.

Residential buildings and premises are taxed, even if they are not accounted for as fixed assets on the organization’s balance sheet.

Foreign companies that have opened permanent representative offices in Russia are assessed tax according to the same rules. If a foreign enterprise does not have a permanent representative office in Russia, it charges tax on all real estate located on the territory of the Russian Federation and owned by it.

Property transferred for temporary use, possession, disposal, trust management, contributed to a joint activity or received under a concession agreement is taxed on a general basis.

If the tax base for real estate is the cadastral value, the tax is imposed on property located on the territory of the Russian Federation and owned by organizations under the right of ownership or right of economic management, as well as received under a concession agreement. Organizations using the simplified tax system pay tax and report only on property, which is taxed on the cadastral value.

Tax on leased property is assessed either by the lessor or by the lessee - the one on whose balance sheet the object is listed.

Lack of state registration or conservation of a fixed asset does not exempt from tax.

The tax base

Necessary for calculating advance tax payments.

As a general rule, the tax base is determined by the organization independently as the average annual value of property related to the objects of taxation. Accounted for at its residual value. If the residual value of property includes a monetary assessment of future costs associated with this property, its residual value for the purposes of calculating corporate property tax is determined without taking into account such costs.

The tax base for individual real estate objects can be determined as their cadastral value as of January 1 of the tax period. In this case, it is calculated in accordance with the rules of Article 378.2 of the Tax Code.

The tax base is calculated based on the cadastral value for the following real estate:

• administrative and business centers and shopping centers (complexes), as well as premises in them;
• non-residential premises that, in accordance with cadastral passports or technical registration documents, are intended or actually used for the placement of offices, retail facilities, catering facilities and consumer services (the actual use of non-residential premises for these purposes is the use of at least 20% of the area of ​​the premises for the placement of these facilities) ;
• real estate objects of foreign organizations that do not operate in Russia through a permanent representative office, or objects that are not related to the activities of a foreign company in the Russian Federation through a permanent representative office;
• residential buildings and residential premises that are not taken into account on the balance sheet as fixed assets in the manner established for accounting;
• unitary enterprises.

Legislative bodies of a constituent entity of the Russian Federation are empowered to establish the specifics of determining the tax base for regional taxes, and therefore for the property tax of organizations (Article 12 of the Tax Code of the Russian Federation). In particular, they are allowed to approve lists of objects, the tax base for which is determined based on their cadastral value. Lists of such property are approved no later than January 1 of the year during which the established rules will be in force.

The tax base is determined separately for property:

• subject to taxation at the location of the organization (place of registration with the tax authorities of the permanent representative office of the foreign organization);
• each separate division of the organization with a separate balance sheet;
• each piece of real estate located outside the location of the organization, a separate division of the organization that has a separate balance sheet, or a permanent representative office of a foreign organization;
• part of the Unified Gas Supply System;
• the tax base in respect of which is determined as its cadastral value;
• taxed at different tax rates.

If the actual location of taxable objects is in different constituent entities of the Russian Federation, the tax is calculated taking into account the rates adopted in the relevant constituent entities of the Russian Federation.

The specifics of calculating the tax base by participants in a simple partnership (under a joint activity agreement), as well as in relation to property transferred into trust management, are determined by Articles 377 and 378 of Chapter 30 of the Tax Code of the Russian Federation.

Types of property taxes according to the Tax Code of the Russian Federation

According to the Tax Code of the Russian Federation, the following types of property are subject to taxes in Russia:

• transport (Chapter 28) - tax on it is paid by both legal entities and individuals;
• real estate included in the fixed assets of a legal entity (Chapter 30);
• land (Chapter 31) - here the payers are also both legal entities and individuals;
• real estate owned by an individual (Chapter 32).

Officially, only two of the listed payments are called property taxes. This is the property tax of organizations (Chapter 30 of the Tax Code of the Russian Federation) and the property tax of individuals (Chapter 32 of the Tax Code of the Russian Federation).

All property taxes are either regional or local. This leads to the fact that the rules for their application, while relying in the main points on the requirements of the Tax Code of the Russian Federation, at the same time largely depend on the provisions established by the laws of the constituent entity of the Russian Federation or decisions of the municipality. The latter determines the individual application of each property tax in a particular region.

Tax benefits

The list of organizations that are provided with benefits for paying property taxes is established by Article 381 of the Tax Code of the Russian Federation. According to it, the following are exempt from paying tax:

1. organizations and institutions of the penal system - in relation to property used to carry out the functions assigned to them;
2. religious organizations - in relation to property used by them to carry out religious activities;
3. All-Russian public organizations of disabled people:
   among whose members disabled people and their legal representatives make up at least 80% - in relation to the property used by them to carry out their statutory activities;
4. whose authorized capital consists entirely of contributions from these organizations, if the average number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25%, in relation to the property used by them for production and (or) sale goods (except for excisable and some others), works and services (except for brokerage and other intermediary services);
5. institutions, the only owners of whose property are the specified organizations of disabled people - in relation to the property used by them to achieve educational, cultural, medical, health, physical education, sports, scientific, information and other purposes of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to disabled people, disabled children and their parents;
6. organizations whose main activity is the production of pharmaceutical products - in relation to property used by them for the production of veterinary immunobiological drugs;
7. organizations:
   in relation to federal public highways and structures that are their integral technological part. The list of property related to the specified objects is approved by the Government of the Russian Federation;
8. in relation to property recorded on the balance sheet of an organization - a resident of a special economic zone, created or acquired for use in the territory of the SEZ when conducting activities within the framework of the concluded agreement (within 10 years from the month following the month of registration of the specified property);
9. recognized by innovative management companies;
10. received the status of participants in the Skolkovo project to carry out research, development and commercialization of their results;
11. property:
    specialized prosthetic and orthopedic enterprises;
12. bar associations, law offices and legal consultations;
13. state scientific centers;
14. and others - for a complete list, see Article 381 of the Tax Code of the Russian Federation.

Note!

From January 1, 2022, constituent entities of the Russian Federation have the right to establish on their territory a benefit in relation to movable property registered as fixed assets on January 1, 2013.

The exception is movable objects registered when:

• reorganization or liquidation;
• transfer to each other by interdependent persons.

However, these exceptions do not apply to railway rolling stock manufactured since January 2013. Changes have been made to paragraph 25 of Article 381 of the Tax Code of the Russian Federation.

The Code was also supplemented by Article 381.1 of the Tax Code of the Russian Federation, which established: if the region does not take advantage of this right, then from 2022 this benefit will no longer be valid on its territory. The benefit established by clause 24 of Art. 381 of the Tax Code of the Russian Federation (in terms of property located in the Russian sector of the Caspian Sea) will also be applied from January 1, 2022 only if the relevant law is adopted by the subject.

The changes are provided for by Federal Law No. 401-FZ of November 30, 2016.

Results

The tax base for property tax is determined based on the cadastral value of the property. An extract on its assessment can be obtained on the Rosreestr website.

If there is no property in the list of taxable assets according to the cadastral valuation, then the calculation is carried out, as before, based on the residual value of the assets. Read our section “Tax base for corporate property tax” so as not to miss current legislative information that will help you avoid errors in tax calculations or defend your position in a dispute with tax authorities.

Procedure and deadlines for tax payment, reporting

The tax amount is calculated based on the results of the tax period as the product of the tax rate and the tax base determined for the tax period.

The tax payable to the budget is determined as the difference between the full amount of tax calculated for the year and the amounts of advance payments paid during the tax period. Calculated separately for property:

• subject to taxation at the location of the organization (place of registration with the tax authorities of the permanent representative office of the foreign organization);
• each separate division of the organization with a separate balance sheet;
• each piece of real estate located outside the location of the organization, a separate division of the organization that has a separate balance sheet, or a permanent representative office of a foreign organization;
• part of the Unified Gas Supply System;
• the tax base in respect of which is determined as its cadastral value;
• taxed at different tax rates.

Advance payments for property tax are paid three times a year, based on the results of each reporting period - the first quarter, half a year and 9 months.

The amount of the advance payment is calculated at the end of each reporting period in the amount of 1/4 of the product of the corresponding tax rate and the average value of the property.

The specifics of calculating tax and amounts of advance payments in respect of property in respect of which the tax base is determined by its cadastral value are set out in Art. 378.2 of the Tax Code.

Please pay attention!

For property in respect of which the tax is determined based on the cadastral value, the month of transfer of the right is considered complete for the new owner only if the right arose before the 15th day inclusive. In this case, the previous owner does not take this month into account when calculating. If the transfer of ownership is registered after the 15th, the new owner does not pay tax for that month.

The terms and procedure for paying taxes and advance payments are established by the laws of the constituent entities of the Russian Federation.

As a general rule, in relation to property on the balance sheet of a Russian organization, tax and advance payments are subject to payment to the budget at the location of the taxpayer organization. Special cases - see articles 384, 385, 385.1, 385.2 of the Tax Code of the Russian Federation.

Foreign organizations operating in the Russian Federation through permanent representative offices pay tax and advance tax payments to the budget at the place where these permanent representative offices are registered with the tax authorities.

In relation to real estate, the tax base for which is determined as the cadastral value, tax and advance payments are paid at the location of the real estate.

Tax returns for the year are submitted no later than March 30 of the following year. The tax amount for the past year is paid at the same time.

The forms of the tax return and tax calculation for the advance payment were approved by Order of the Federal Tax Service of the Russian Federation dated November 24, 2011 N ММВ-7-11/895. They are presented in both paper and electronic form.

Please pay attention!

Taxpayers whose average number of employees for the previous calendar year exceeds 100 people, as well as newly created organizations whose number of employees exceeds the specified limit, submit tax returns and calculations only in electronic form. The same rule applies to the largest taxpayers.

More information about submitting electronic reporting can be found here.

A complete list of federal electronic document management operators operating in a certain region can be found on the official website of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.

How to calculate property tax based on cadastral value

If your company pays tax on the cadastral value, the calculation algorithm is as follows:

1. Request the cadastral value of the building at the beginning of the tax period from the regional office of Rosreestr.

If the cadastral value of the premises is not determined, but the cadastral value of the building in which it is located is known, then the tax base is determined as the share of the cadastral value of the building corresponding to the share of the area of ​​the premises in the building.

1. The tax amount for the year is equal to the cadastral value of the building multiplied by the tax rate.

K = number of months of the reporting period during which the company owned the property (including months of receipt and disposal) / number of months in the reporting period.

In the number of full months, take into account the months in which the right to the object arose from the 1st to the 15th, inclusive, or ceased after the 15th. If the right arose after the 15th or before the 15th inclusive, do not include such months in the tax calculation.

If the building has several owners, multiply the cadastral value by your share, and then by the tax rate and coefficient K.

1. If the law of a constituent entity of the Russian Federation provides for quarterly advance payments within the tax period, then the advance payment is equal to ¼ of the tax amount calculated above.

Property tax for organizations in St. Petersburg

The property tax of organizations in St. Petersburg was introduced by the Law of St. Petersburg dated November 26, 2003 N 684-96. It approved tax rates, features of determining the tax base, terms and procedure for making advance payments, as well as an additional list of tax benefits.

The tax base is determined as the cadastral value of real estate:

• non-residential buildings (structures, structures) with an area of ​​over 3000 sq.m., which are actually used for business, administrative or commercial purposes;
• non-residential buildings (structures, structures) with an area of ​​over 3000 sq.m., which are actually used for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities;
• non-residential buildings (structures, structures) with an area of ​​over 3000 sq.m., which are actually used simultaneously both for business, administrative or commercial purposes, and for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities;
• non-residential premises with an area of ​​over 3000 sq.m., which are actually used for offices, retail facilities, public catering facilities and (or) consumer services;
• objects of real estate of foreign organizations that do not operate in the Russian Federation through permanent representative offices;
• objects of real estate of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices.

The tax rate is set at 1% of the cadastral value of real estate. The tax rate in respect of real estate objects of foreign organizations that do not carry out activities in the Russian Federation through permanent representative offices, as well as real estate objects of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices, is set at 0.7%.

The list of benefits provided for property tax includes more than 20 items. For example, the following are exempt from tax:

• public authorities of St. Petersburg,
• organizations whose main activity is the production of special equipment that ensures the life of disabled people, as well as technical and other means of rehabilitation of disabled people,
• housing construction cooperatives, housing cooperatives, homeowners' associations, homeowners' associations - in relation to residential premises, as well as the common property of a residential building and property used to ensure the operation of an apartment building,
• horticultural, gardening and dacha non-profit associations of citizens - in relation to property used to ensure the social and economic tasks of gardening, vegetable gardening and dacha farming,
• organizations - in relation to objects of the socio-cultural sphere used by them for the needs of culture and art, education, physical culture and sports, healthcare and social security,
• local government bodies - in relation to the property of children's and sports grounds, lawn fencing and other green spaces,
• garage and construction cooperatives - in relation to the property on their balance sheet,
• and a number of other fairly decent lists of organizations - their full list is indicated in Article 4-1 of Law 26.11.2003 N 684-96.
• Tax calculations for advance payments are submitted by taxpayers no later than 30 calendar days from the end of the corresponding reporting period. Advance payments are made within the same period.
• From January 1, 2016, organizations - in relation to non-residential buildings (structures) and non-residential premises actually used by them to house bathhouses and included in the list of real estate objects in respect of which the tax base is determined as the cadastral value.

Who can apply reduced property tax rates in 2022 - 2022

Regional authorities may set lower rates than those established by the Tax Code of the Russian Federation. Also in the region there may be differentiated rates for different categories of taxpayers. You can find out the tax rate in force in your region using the service from the Federal Tax Service “Reference information on taxes and benefits for property taxes.”

If the property is located in different regions of the country, then apply the rate set by the authorities of the region where the asset is located.

If the region has not approved the property tax rate, use the rates approved by Chapter 30 of the Tax Code of the Russian Federation.

Property tax for organizations in Moscow

The property tax of organizations in Moscow was introduced by Moscow Law No. 64 dated November 5, 2003. It approved tax rates, features of determining the tax base, terms and procedure for making advance payments, as well as an additional list of tax benefits.

The tax base is determined as the cadastral value of real estate in relation to:

1. administrative and business centers and shopping centers with a total area of ​​over 3000 sq. meters and premises in them, if these buildings, with the exception of apartment buildings, are located on land plots, the use of which involves the placement of office buildings for business, administrative and commercial purposes, retail facilities, public catering and consumer services;
2. detached non-residential buildings with a total area of ​​over 2000 sq. meters and premises in them, actually used for business, administrative or commercial purposes, as well as for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities;
3. non-residential premises located in multi-apartment buildings, the area of ​​each of which is over 3000 square meters. meters actually used to accommodate offices, retail facilities, public catering facilities and consumer services;
4. objects of real estate of foreign organizations that do not operate in Russia through permanent representative offices, as well as objects of real estate of foreign organizations that are not related to the activities of these organizations in Russia through permanent representative offices.

The tax rate as a general rule is set at 2.2%. The tax rate for real estate objects, the tax base for which is determined as their cadastral value, is set at 1.3 percent.

The tax payment deadline is March 30 of the year following the expired tax period. Advance payments based on the results of the reporting period are paid no later than 30 calendar days from the end of the corresponding reporting period.

Additional tax benefits are established by Article 4 of Law No. 64 of November 5, 2003. For example, the following are exempt from paying property tax in Moscow:

• autonomous, budgetary and government institutions of the city of Moscow and intra-city municipalities
• state authorities of the city of Moscow and local governments in the city of Moscow;
• organizations of public urban passenger transport (except for taxis, including minibuses) and the metro, receiving allocations from the budget of the city of Moscow;
• organizations employing the labor of disabled people, if the average number of disabled people among their employees for tax and (or) reporting periods is at least 50 percent, and their share in the wage fund is at least 25 percent, housing cooperatives;
• housing construction cooperatives, homeowners' associations;
• and a number of other organizations - for a complete list, see Article 4 of the law.

There are also benefits for real estate, the tax base for which is determined as their cadastral value.

How is property tax calculated for the entire tax period: stages of calculation

When calculating property tax for the year, the following actions are carried out:

1. The property that is taxed is isolated from the total volume, that is, the object of taxation is determined. To do this, the value of non-taxable property and those amounts of fixed assets on which the tax is calculated separately are subtracted from the value of the property (clause 4 of Article 374, clause 1 of Article 376 and clause 3 of Article 382 of the Tax Code of the Russian Federation).
2. The average value of this property for the year (tax period) is determined, that is, the tax base is calculated. In this case, tax exemption benefits should be taken into account in the calculation.
3. The tax base is multiplied by the tax rate.
4. Available tax and payment reduction benefits made abroad are used.

Property tax of organizations in the Leningrad region

The property tax of organizations in the Leningrad region was introduced by the Regional Law of the Leningrad Region dated November 25, 2003 N 98-oz. He approved tax rates, terms and procedures for making advance payments, as well as an additional list of tax benefits.

The tax rate for corporate property tax is set at 2.2%. Tax rate in relation to real estate objects, the tax base for which is determined as the cadastral value in relation to real estate objects of foreign organizations that do not operate in the Russian Federation through permanent representative offices, as well as in relation to real estate objects of foreign organizations not related to the activities of these organizations in the Russian Federation through permanent representative offices, is set at 2.0%.

Tax rate in relation to state unitary enterprises providing engineering services (collection, purification and distribution of water, wastewater collection, steam and hot water transmission, electricity transmission, railway transport services) to enterprises carrying out their economic activities in the Leningrad region, in terms of property, property not used in production, as well as property that does not generate any other income, provided that the revenue from these types of activities is at least 70 percent of the total revenue from the sale of products (works, services), is set at 0.4%.

Tax rate for scientific organizations that have entered into a state contract to carry out research, development and technological work, as well as scientific organizations of the Russian Academy of Sciences and other academies of sciences with state status - in relation to their property, with the exception of property leased to leased or transferred to other legal entities and (or) individuals on other grounds, is set at 1.1%

Deadlines for tax payment and reporting.

The advance tax payment based on the results of the reporting period is paid no later than 35 days after the end of the reporting period.

Tax payable at the end of the tax period is paid by taxpayers by April 10 of the following year.

In the Leningrad region, a number of organizations are exempt from property taxation. For example:

• budgetary and autonomous institutions of the Leningrad region, housing cooperatives;
• housing construction cooperatives, homeowners' associations, organizations for the production, processing and storage of agricultural products;
• religious organizations;
• some organizations supporting small businesses;
• organization of folk arts and crafts;
• and other enterprises - their full list is established in Article 3-1 of Law 98-oz.

How to calculate property tax based on average annual value

To calculate the base, add the values ​​of the residual value of the objects on the 1st day of each month and on the last day of the tax period, and then divide the resulting amount by the number of months in the year.

The tax base of depreciated objects is zero, but they are included in the report.