Property tax for the year - how to calculate?

New calculation procedure

According to the current rules of fiscal legislation, the calculation of property tax depends on what exactly is the taxable base.
IMPORTANT!

As of 01/01/2019, the calculation rules have been changed. Now the tax base for corporate property tax is calculated based on the value of real estate. Movable assets are completely excluded from taxable items. Introduced by Law No. 302-FZ of August 3, 2018.

Property payment is a regional obligation. Rates, benefits and exemptions are required to be established by the authorities of the relevant region, subject or region. But the deadlines for paying final and advance payments are now the same. Pay the annual payment by March 1 of the next year, and advance payments by the last day of the month following the reporting quarter (clause 1 of Article 383 of the Tax Code of the Russian Federation).

Use free instructions from ConsultantPlus experts to pay your property taxes.

Tax base for property of individuals

Taxation is carried out at cadastral value if the executive bodies of the region have adopted the relevant law. If not accepted, the calculation is based on the inventory value. By 2020, such a local law must be adopted everywhere. Currently, only 11 regions have not switched to calculating tax based on cadastral value. Below you will find a table showing in which regions and from which year property tax is calculated based on the cadastral value of the property.

The rules for establishing a base are as follows.

According to cadastral value

The base is considered to be the cadastral value in the Unified State Register of Real Estate as of January 1 of the year for which the tax is calculated. When entering an object into the Unified State Register of Real Estate in the reporting year, the base is the cadastral value as of the date of registration. Its change in the reporting period does not affect the calculation for this or the previous period. If the change is caused by the correction of a previously made error, it is taken into account when calculating tax.

Deductions:

• the base for the apartment is calculated as the cadastral value of the area reduced by 20 m2;
• the room base is determined as the cadastral value of the area reduced by 10 m2;
• the base for a residential building is calculated as the cadastral value of the area reduced by 50 m2,
• for a single real estate complex, with at least one residential building, the cost according to the cadastre is reduced by 1 million rubles.

Local laws may increase these deductions.

By inventory value

The calculation of property tax for individuals is carried out based on the inventory value, data on which were submitted to the Federal Tax Service before 01/01/2013, increased by a special deflator coefficient. If there are several objects and they are in the same region, you first need to find their total inventory value, and then calculate the tax.

Calculation features

Tax authorities have determined how to calculate property tax in 2022 for budgetary institutions, commercial and non-profit organizations - the calculation is carried out in two ways. The first, generally accepted option is to calculate the tax base based on the average annual value of real estate assets. The second is calculation based on the cadastral price. The second option is simpler, but it is used only in relation to a closed list of objects. All property, the value of which is determined by the cadastre, is indicated in paragraph 2 of Art. 375, art. 378.2 Tax Code of the Russian Federation

If one company has both categories of property assets on its balance sheet, then tax liabilities will have to be calculated separately for each category of objects. That is, when calculating property tax based on cadastral value, you cannot include objects for which tax is calculated based on the average annual value, and vice versa. They require separate accounting.

We talked about how to calculate and take into account taxes by cadastral value in a special article “Accounting for property tax of legal entities based on cadastral value.”

Tax rates

The Tax Code of the Russian Federation provides basic rates. Their final sizes are determined by regional authorities.

All information about rates and benefits can be obtained from the link. I give an example for the city of Ivanovo, where I live. You just need to change the subject to see the latest information for your region.

As you go through each tab, you'll learn rates, deductions, local and federal benefits. For example, in the city of Ivanovo there are no local benefits. And the rate for the category of objects, which includes apartments, houses, rooms, etc., varies from 0.1 to 0.3 depending on the value of the property.

Tax calculation procedure

The tax amount is determined as the product of the tax base and the rate approved by the regional authorities for the reporting period. Rate indicators differ depending on the territorial affiliation of the taxpayer. Check the current values ​​on the Federal Tax Service website. The maximum value does not exceed 2.2%. The formula is:

First of all, we determine the tax base.

Option No. 1. At average annual cost

Here is how the average annual value of property for the tax period (year) is determined:

SrGodSt = (OS1 + OS2 + … + OSp1 + OSp2) / (M + 1),

Where:

• SrGodSt - average annual cost for the tax period;
• OS1, OS2... - residual value (VV) of the property as of the 1st day of each month of the tax period;
• OSp1 - OS of property as of the 1st day of the last month of the tax period;
• OSp2 - OS of property as of the last day of the last month of the tax period;
• M is the number of months in the tax period.

Taxpayers are required to calculate and pay advance payments based on the results of reporting periods (quarters). For example, to calculate the advance payment for 9 months of 2022, enter 10 (9 + 1) as the denominator. Divide the resulting amount by 4 and only then apply the tax rate.

Option No. 2. At cadastral value

We carry out the calculation using the formula:

Contribution amount = cadastral value × rate.

To calculate, use the value of the cadastral price of the property approved as of January 1 of the year for which you are calculating the contribution. Find out the indicator online on the official website of Rosreestr.

IMPORTANT!

If the company did not own the property for a full year, then the coefficient CV in the property tax is applied, which reduces the base in proportion to the time of ownership of the property.

The coefficient is determined as follows:

Kv = number of complete months of ownership / number of months in the billing period.

Calculate the advance payment using the formula:

Advance payment = cadastral price × rate / 4.

Do not forget that regional authorities no longer establish obligations to pay advance payments.

Let's look at an example of how to calculate property tax based on cadastral value in 2022: a company owns a building that is included in the regional cadastral list. The cadastral price of the property as of 01/01/2022 is 1,500,000 rubles.

Contribution amount for the year = 1,500,000 × 2.2% = 33,000 rubles.

Advance = 33,000 / 4 = 8250 for each quarter.

What is stated in the notice

The Federal Tax Service usually determines the amount a citizen must pay tax on his property. The authority sends a receipt for payment by mail. The notification can also be found in your personal account on the website. This document contains the following information:

• year;
• tax base (cadastral or inventory value);
• the payer's share in ownership;
• tax rate;
• the number of months per year during which the payer owned this property;
• coefficient for the tax period;
• benefits (if provided);
• amount to be paid.

The Federal Tax Service does not indicate exactly how the real estate tax was calculated. You can check its correctness using the calculator on the department’s website. It is located in the “Electronic Services” section.

Calculation based on average annual cost

Now let's calculate the average annual property value for property tax in 2022. The type and legal form of the institution do not matter when calculating. Residual value of real estate properties of Ppt.ru LLC according to accounting:

Calculation procedure:

Step No. 1. Calculate the average annual price of real estate.

195,650,000 / 13 = 15,050,000 rubles.

Step No. 2. Calculate the annual payment.

Tax base × regional rate. According to the conditions of the example, we will take into account the maximum rate - 2.2%.

Calculation example:

15,050,000 × 2.2% = 3,311,000 rubles.

The payment amount should be rounded to the nearest ruble. We discard amounts less than 50 kopecks, and round up amounts greater than 50 kopecks to the nearest ruble.

Step No. 3. Calculate advances:

Calculation for the 1st quarter:

Art. real estate = (15,000,000 + 14,900,000 + 14,800,000 + 14,700,000) / 4 = 14,850,000 rub.

Advance amount for the 1st quarter = 14,850,000 / 4 × 2.2% = 81,675.

1st half of the year:

Art. ND = (15,000,000 + 14,900,000 + 14,800,000 + 14,700,000 + 14,600,000 + 14,500,000 + 14,400,000) / 7 = 14,700,000 rub.

Amount for 6 months: 14,700,000 / 4 × 2.2% = 80,850.

9 months:

Art. ND = (15,000,000 + 14,900,000 + 14,800,000 + 14,700,000 + 14,600,000 + 14,500,000 + 14,400,000 + 15,750,000 + 15,600,000 + 15,500,000) / 10 = 14,975,000 rub. .

Advance for 9 months: 14,975,000 / 4 × 2.2% = 82,362.50. Payable: 82,363 rubles, as it is necessary to round the amount.

Step No. 4. Calculate the contribution payable for the year:

3 311 000 – 81 675 – 80 850 – 82 363 = 3 066 112.

Tax amount calculation

If you need to determine how much to pay for an object taxed at cadastral value, you won’t need a calculator for calculating property tax for legal entities in 2022, since the formula is quite simple:

Advance payment = cadastral price × rate.

To calculate the down payment, divide the resulting figure by 4.

Read more: Example of calculating corporate property tax

It is much more difficult to calculate based on the average annual value, and here the property tax calculator for legal entities in 2022 based on cadastral value will not be useful, since the algorithms are different. In this case, the residual value of the objects is first summed up, then the average annual price of the property is determined, and then it is multiplied by the tax rate. To calculate advance payments, repeat the same procedure, but divide by 4, 7, 10, depending on the period for which the payment is made. The contribution payable for the year is determined by reducing the total amount by the advances paid.

The formula for calculating the advance payment for property tax is as follows:

Calculation of house tax based on cadastral value: examples

Example 1

The tax for 2022 is calculated for a residential building in Novosibirsk with an area of ​​168 square meters. m. The cadastral value of the object is 5,700,000 rubles. How to calculate your house tax:

1. The transition of the Novosibirsk region to the calculation of taxes on the property of individuals according to cadastral valuation was made in 2015, this means that the transition period by 2022 is completed, and the tax should be calculated without adjustment factors.
2. The tax rate in accordance with the Decision of the Council of Deputies of Novosibirsk dated November 26, 2014 No. 1210 (as amended on October 28, 2015) is 0.1%.
3. At the federal level, a deduction of 50 square meters is applied to residential buildings. m. area of ​​a home is exempt from taxation, which means tax will be levied on an area of ​​118 square meters. m (168 – 50).
4. The tax base is displayed - the cost of the house taking into account the deduction: 5,700,000 - 5,700,000 / 168 x 50 = 4,003,571 rubles.
5. The tax for 2022 will be 4,004 rubles. (4,003,571 x 0.1%).

Example 2

Tax for 2022 is calculated for residential property located in Nizhny Novgorod. House area – 350 sq. m., cadastral value is 55,000,000 rubles, ownership period in 2019 is 7 full months. How is house tax calculated:

1. In the Nizhny Novgorod region, the transition to calculating real estate taxes based on cadastral value occurred in 2015, the transition period has been completed.
2. The tax rate is 0.3% (this tariff is valid for residential buildings worth over 50 million rubles - City Duma Decision No. 169 dated November 19, 2014, as amended on September 19, 2018).
3. Tax including deduction of the cost of 50 sq. m. will be 82,500 rubles. ((55,000,000 – 55,000,000 / 350 x 50) x 0.3% x 7 / 12).

How is the tax on a private house calculated?

Legal regulation of taxation of housing owned by individuals is carried out in accordance with the norms of Chapter 32 of the Tax Code of the Russian Federation. Regional nuances of legislation can be found on the Federal Tax Service website in the section on property taxes.

How is house tax calculated:

1. At inventory value, which should be determined taking into account the deflator coefficient. This technique is currently relevant only in some constituent entities of the Russian Federation, and can be used by them only until 2020.
2. According to cadastral value - from 2022, all subjects of the Russian Federation will have to switch to a taxation scheme based on this type of property valuation.
3. According to the cadastral value, taking into account the amount of tax calculated according to the inventory assessment - this approach is used during the transition period to prevent a sharp increase in the fiscal burden on citizens. The duration of the transition period is indicated in paragraph 8 of Art. 408 of the Tax Code of the Russian Federation – 3 years.

Read also: How to find out the cadastral value online

In general, the tax on a country house and private home ownership within the city is calculated by multiplying the cost of the house by the tax rate. But during the transition period, a complicated calculation formula is used:

The difference between the tax calculated based on the cadastral and inventory assessed value x Correction factor + Tax value based on the inventory value for the last year of application of this calculation method.

The correction coefficient in the first year after applying the tax calculation algorithm based on cadastral valuation is 0.2, in the second year its value is 0.4, in the third year – 0.6. For subsequent years, the house tax should be calculated based on the cadastral value without reducing factors.

When calculating the amount of tax liabilities, the benefits established by Art. 407 of the Tax Code of the Russian Federation - the law allows some categories of owners to exercise the right to exemption from taxation on one of the real estate objects. Also, for all taxpayers who own a residential building, a deduction is applied that reduces the tax base for a residential building by the cadastral value of 50 square meters. m of area of ​​such property, and for a residential building - by 20 sq. m. m. If the owner has three or more children who have not reached the age of majority, he is entitled to an additional deduction - the tax base is reduced by the cadastral value of 7 sq. m. m. for each child (clauses 3, 5, 6.1 of Article 403 of the Tax Code of the Russian Federation).

How to calculate house tax when owning property for less than a year? If a person did not acquire ownership rights from the beginning of the year, the cadastral value recorded as of the date of registration of the property in the Unified State Register for the new owner is taken as the basis. The number of full months of property ownership in the accounting year, divided by 12 (the number of months in the tax period), is taken into account. The month of acquisition (termination) of the right to a house is considered complete if the ownership right arose no later than the 15th day, or was terminated after the 15th day.

Since 2022, amendments have been made to the tax legislation, according to which recalculation of previously paid tax obligations for any reason is not allowed if this entails an increase in the fiscal burden on the citizen.

Read also: How to change the cadastral value in 2019