Article 406. Tax rates (tax on property of natural persons)
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 applicable procedure for determining the tax base, taking into account the provisions of paragraph 5 of this article.
2. If the tax base is determined based on the cadastral value of the object of taxation, 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 construction in progress if the intended purpose of such objects is a residential building;
unified immovable complexes, which include at least one residential building;
garages and parking spaces, including those located in the objects of taxation 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, country farming, gardening, gardening or individual housing construction;
2) 2 percent in relation to the objects of taxation included in the list determined in accordance with "paragraph 7 of Article 378.2" of this Code, in relation to the objects of taxation provided for by "paragraph two of paragraph 10 of Article 378.2" of this Code, as well as in relation to objects of taxation, the cadastral value of each of which exceeds 300 million rubles;
3) 0.5 percent in relation to other objects of taxation.
3. The 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 the regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol ).
4. If the tax base is determined 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 common ownership of each of such objects), multiplied by the deflator coefficient, located in within one municipality (federal cities of Moscow, St. Petersburg or Sevastopol), within the following limits:
5. It is allowed to establish differentiated tax rates depending on:
1) the cadastral value of the object of taxation (the total inventory value of the objects of taxation, multiplied by the deflator coefficient (taking into account the taxpayer's share in the common ownership of each of such objects);
2) type of object of taxation;
3) location of the object of taxation;
4) types of territorial zones within which the object of taxation is located.
6. If the tax rates are not determined by the regulatory legal acts of the representative bodies of municipalities (the 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 object of taxation - 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 object of taxation - 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 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.
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 applicable procedure for determining the tax base, taking into account the provisions of paragraph 5 of this article.
2. If the tax base is determined based on the cadastral value of the object of taxation, 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 construction in progress if the intended purpose of such objects is a residential building;
unified immovable complexes, which include at least one residential building;
garages and parking spaces, including those located in the objects of taxation 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, country farming, gardening, gardening or individual housing construction;
2) 2 percent in relation to objects of taxation included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, in relation to objects of taxation provided for in paragraph two of paragraph 10 of Article 378.2 of this Code, as well as in relation to objects of taxation, the cadastral value of each of which exceeds 300 million rubles;
3) 0.5 percent in relation to other objects of taxation.
3. The 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 the regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol).
4. If the tax base is determined 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 common ownership of each of such objects), multiplied by the deflator coefficient, located in within one municipality (federal cities of Moscow, St. Petersburg or Sevastopol), within the following limits:
5. It is allowed to establish differentiated tax rates depending on:
1) the cadastral value of the object of taxation (the total inventory value of the objects of taxation, multiplied by the deflator coefficient (taking into account the taxpayer's share in the common ownership of each of such objects);
2) type of object of taxation;
3) location of the object of taxation;
4) types of territorial zones within which the object of taxation is located.
6. If the tax rates are not determined by the regulatory legal acts of the representative bodies of municipalities (the 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 object of taxation - 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 object of taxation - 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 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.
Article 406. Tax rates
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 applicable procedure for determining the tax base, taking into account the provisions of paragraph 5 of this article.
2. If the tax base is determined based on the cadastral value of the object of taxation, 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 construction in progress if the intended purpose of such objects is a residential building;
unified immovable complexes, which include at least one residential building;
(as amended by Federal Law No. 286-FZ of September 30, 2017)
garages and parking spaces, including those located in the objects of taxation specified in subparagraph 2 of this paragraph;
(as amended by Federal Law No. 334-FZ of August 3, 2018)
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, country farming, gardening, gardening or individual housing construction;
2) 2 percent in relation to objects of taxation included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, in relation to objects of taxation provided for in paragraph two of paragraph 10 of Article 378.2 of this Code, as well as in relation to objects of taxation, the cadastral value of each of which exceeds 300 million rubles;
3) 0.5 percent in relation to other objects of taxation.
3. The 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 the regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol).
4. If the tax base is determined 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 common ownership of each of such objects), multiplied by the deflator coefficient, located in within one municipality (federal cities of Moscow, St. Petersburg or Sevastopol), within the following limits:
5. It is allowed to establish differentiated tax rates depending on:
1) the cadastral value of the object of taxation (the total inventory value of the objects of taxation, multiplied by the deflator coefficient (taking into account the taxpayer's share in the common ownership of each of such objects);
2) type of object of taxation;
3) location of the object of taxation;
4) types of territorial zones within which the object of taxation is located.
6. If the tax rates are not determined by the regulatory legal acts of the representative bodies of municipalities (the 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 object of taxation - 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 object of taxation - 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 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.
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 applicable procedure for determining the tax base, taking into account the provisions of paragraph 5 of this article.
2. If the tax base is determined based on the cadastral value of the object of taxation, tax rates are established in amounts not exceeding:
1) 0.1 percent in relation to:
residential buildings, apartments, rooms;
objects of construction in progress if the intended purpose of such objects is a residential building;
unified immovable complexes, which include at least one residential building;
garages and parking spaces;
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, country farming, gardening, gardening or individual housing construction;
2) 2 percent in relation to objects of taxation included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, in relation to objects of taxation provided for in paragraph two of paragraph 10 of Article 378.2 of this Code, as well as in relation to objects of taxation, the cadastral value of each of which exceeds 300 million rubles;
3) 0.5 percent in relation to other objects of taxation.
3. The 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 the regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol).
4. If the tax base is determined 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 common ownership of each of such objects), multiplied by the deflator coefficient, located in within one municipality (federal cities of Moscow, St. Petersburg or Sevastopol), within the following limits:
5. It is allowed to establish differentiated tax rates depending on:
1) the cadastral value of the object of taxation (the total inventory value of the objects of taxation, multiplied by the deflator coefficient (taking into account the taxpayer's share in the common ownership of each of such objects);
6. If the tax rates are not determined by the regulatory legal acts of the representative bodies of municipalities (the 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 object of taxation - 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 object of taxation - at a tax rate of 0.1 percent in relation to objects with a total inventory value multiplied by the deflator coefficient (taking into account the taxpayer's share in the 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.
Commentary on Art. 406 Tax Code of the Russian Federation
Article 406 of the Tax Code of the Russian Federation establishes tax rates for the property tax of individuals.
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 applicable procedure for determining the tax base, taking into account the provisions of clause 5 of this article.
If the tax base is determined based on the cadastral value of the object of taxation, tax rates are set in amounts not exceeding:
1) 0.1% in relation to:
a) residential buildings, residential premises;
b) objects of construction in progress in the event that the designed purpose of such
objects is a residential building;
c) unified immovable complexes, which include at least one dwelling (residential
d) garages and parking spaces;
e) 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, dacha farming, gardening, horticulture or individual housing construction;
2) 2% in relation to objects of taxation included in the list determined in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, in relation to the objects of taxation provided for in par. 2 p. 10 Art. 378.2 of the Tax Code of the Russian Federation, as well as in relation to objects of taxation, the cadastral value of each of which exceeds 300 million rubles; 3) 0.5% in relation to other objects of taxation.
The tax rates specified in paragraphs. 1 p. 2 art. 406 of the Tax Code of the Russian Federation, can be reduced to
zero or increased, but not more than 3 times, by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol).
For example, the Law of the City of Moscow dated November 19, 2014 N 51 sets the tax rates on the property of individuals in relation to:
1) residential buildings, residential premises, unified immovable complexes, which include at least one residential premises (residential house), as well as 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 provided for personal subsidiary, dacha farming, gardening, gardening or individual housing construction, in the following sizes:
Cadastral value of the object of taxation Tax rate
Up to 10 million rubles (inclusive) 0.1 percent
Over 10 million rubles up to 20 million rubles (inclusive) 0.15 percent
Over 20 million rubles up to 50 million rubles (inclusive) 0.2 percent
Over 50 million rubles up to 300 million rubles (inclusive)
0.3 percent
2) garages and parking spaces - in the amount of 0.1% of the cadastral value of the object of taxation;
3) objects of construction in progress if the designed purpose of such objects is a residential building - in the amount of 0.3% of the cadastral value of the object of taxation;
4) objects of taxation included in the list, determined in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, in relation to the objects of taxation provided for in par. 2 p. 10 Art. 378.2 of the Tax Code of the Russian Federation, as well as in relation to objects of taxation, the cadastral value of each of which exceeds 300 million rubles - in the amount of 2.0% of the cadastral value of the object of taxation;
5) other objects of taxation - in the amount of 0.5% of the cadastral value of the object of taxation.
And By the Decision of the Council of Deputies of the municipal formation "City of Noginsk, Moscow Region" dated October 30, 2014 N 4/20 "On the establishment of a tax on property of individuals from the cadastral value in the territory of the municipal formation "City of Noginsk, Moscow Region" tax rates are set in the following amounts from cadastral value:
1) objects of taxation, the cadastral value of each of which does not exceed 300 million rubles: a) residential premises - 0.1%;
b) residential buildings - 0.3%;
c) objects of construction in progress in the event that the designed purpose of such
objects is a residential building - 0.3%;
d) unified immovable complexes, which include at least one residential building (residential
house) - 0.3%.
e) garages and parking spaces - 0.1%;
f) outbuildings 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, dacha farming, gardening, horticulture or individual housing construction - 0.3%;
2) objects of taxation included in the list, determined in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, in relation to the objects of taxation provided for in par. 2 p. 10 Art. 378.2
Tax Code of the Russian Federation:
a) in 2015 - 1.5%;
b) in 2016 - 2%.
3) objects of taxation, the cadastral value of each of which exceeds 300 million rubles. —
2%; 4) other objects of taxation - 0.5%.
If the tax base is determined based on the inventory value, tax rates are set on the basis of the total inventory value of taxable objects owned by the taxpayer (taking into account the taxpayer's share in the common ownership of each of such objects), multiplied by the deflator coefficient, located within one municipality (federal cities of Moscow, St. Petersburg or Sevastopol), within the following limits:
The total inventory value of taxable items, multiplied by the deflator coefficient (taking into account the share
taxpayer in common ownership
for each of these objects) Tax rate
Up to 300,000 rubles. inclusive Up to 0.1 percent inclusive
Over 300,000 to 500,000 rubles. inclusive Over 0.1 to 0.3 percent inclusive
Over 500,000 rubles. Over 0.3 to 2.0 percent inclusive
It is allowed to establish differentiated tax rates depending on:
1) the cadastral value of the object of taxation (the total inventory value of the objects of taxation, multiplied by the deflator coefficient (taking into account the taxpayer's share in the common ownership of each of such objects));
2) type of object of taxation;
3) location of the object of taxation;
4) types of territorial zones within which the object of taxation is located.
If tax rates are not determined by the regulatory legal acts of the representative bodies of municipalities (the 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 object of taxation - at the tax rates specified in paragraph 2 of Art. 406 of the Tax Code of the Russian Federation;
2) in the case of determining the tax base based on the inventory value of the object of taxation - at a tax rate of 0.1% in relation to objects with a total inventory value multiplied by the deflator coefficient (taking into account the taxpayer's share in the common ownership of each of such objects), up to 500,000 rubles inclusive and at a tax rate of 0.3% in relation to other objects.
And also: how much will we pay, are there any benefits and how to calculate the new tax?
So, the new real estate tax is finally introduced. According to the new rules, we begin to live from January 1, 2015. Now that this has become a reality, we will try to understand the new rules in more detail.
Legislation
New rules for calculating real estate tax were introduced by Federal Law No. 284-FZ of October 4, 2014. This law completely cancels the Law of the Russian Federation "On taxes on property of individuals" and introduces the "Tax on property of individuals" into the Tax Code of the Russian Federation.
Thus, to calculate the tax, we will be guided by the amended Tax Code of the Russian Federation (part 2, chapter 32).
Objects of taxation
What is the tax paid on? The objects of taxation are:
1) residential building;
2) living quarters (apartment, room);
3) garage, parking place;
4) a single immovable complex;
5) an object of construction in progress;
6) other building, structure, structure, premises.
By “other” objects, one can safely understand cottages, garden houses, cottages, as well as industrial facilities, for example, loading and unloading sites, warehouses, offices, shopping centers, etc.
How tax is calculated
The tax is calculated based on the cadastral value of the property.
Basic Rules:
The tax base for an apartment is defined as its cadastral value minus the cadastral value of 20 square meters of the total area of this apartment.
The tax base for a room is defined as its cadastral value reduced by the cadastral value of 10 square meters of this room.
The tax base for a residential building is defined as its cadastral value minus the cadastral value of 50 square meters of the total area of this residential building.
The tax base for a single immovable complex, which includes at least one dwelling (residential building), is determined as its cadastral value reduced by one million rubles.
tax rates
The exact amount of tax rates is established by the representative bodies of municipalities. As of November 2014, such rates have not yet been established in the Nizhny Novgorod region. However, the scope is as follows:
0,1%
in a relationship:
Residential buildings, residential premises;
- objects of construction in progress if the intended purpose of such objects is a residential building;
- unified immovable complexes, which include at least one dwelling (residential building);
- garages and parking places;
- outbuildings 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, dacha farming, gardening, gardening or individual housing construction;
2% in a relationship
Commercial real estate (retail and office space)
- “expensive real estate” (worth more than 300,000,000 rubles);
0.5 percent in relation to all other objects of taxation.
tax incentives
The tax relief is granted for the entire amount of tax payable, but only for one property. The choice of object is up to the taxpayer. So, who is eligible for benefits?
Heroes of the Soviet Union and Heroes of the Russian Federation;
- invalids of I and II groups of disability;
- Disabled since childhood;
- participants in the Civil War and the Great Patriotic War, veterans of military operations;
persons exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant;
- military personnel, as well as citizens dismissed from military service upon reaching the age limit for military service, having a total duration of military service of 20 years or more;
- family members of servicemen who have lost their breadwinner;
- pensioners receiving pensions, appointed in the manner prescribed by the pension legislation, as well as persons who have reached the age of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly life allowance;
- individuals - in relation to household buildings or structures, the area of \u200b\u200beach of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary, dacha farming, gardening, gardening or individual housing construction. *
* A complete list of privileged categories of citizens can be found in Art. 407 of the Tax Code of the Russian Federation.
If the property is in common share or common joint ownership
For common joint property, the tax is calculated for the participants of such property in equal shares.
For common shared ownership - the tax is calculated for each participant in shared ownership, in proportion to his share.
Deadline for tax payment
No later than October 1 of each year. The tax is paid according to the tax notice sent to the tax authorities.
When do we begin to live in a new way?
The legislator granted the right to the subjects of the Russian Federation to decide whether they want to introduce new tax rates from 2015 or not. Such a decision must be made no later than November 20, 2014. Considering that nothing of the kind has been announced so far in the Nizhny Novgorod region, we assume that during 2015 the Nizhny Novgorod region will live in the order of a “transitional period”. The maximum period of such a period is limited to 5 years, that is, from 2020, the new tax rates will be applied to all regions, regardless of their desire and consent.
At the same time, the fact that “everything is quiet” does not mean that the property tax in 2015 and subsequent years will not change.
The fact is that the federal legislator also granted local governments the right to lower or increase these rates. What should be adopted by the relevant regulatory legal act.
In the event that there are no new legislative changes in the region itself, then the tax will continue to be calculated until 2020 based on the inventory value of the property, using adjustment factors.
First of all, find out whether the alleged tax is really scary for you personally. For what:
Clarify the cadastral value of each property that you own (you can check it, including on the Rosreestr website in the “Reference Information” section;
If after all these manipulations, there remains a strong feeling that it is difficult to pull such a tax, we can advise you to at least think about the following possibilities:
1) Reduce the cadastral value of your property (the reduction takes place in court and takes some time, but often the results justify themselves).
2) Divide your property among several relatives, turning it into shared ownership and thereby dividing the tax burden (not suitable for everyone and not in all cases).
