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From January 1, 2020, the tax on real estate of Russians is tied to the cadastral value of an apartment, house or other real estate. Vladimir Putin signed the corresponding amendments to the Tax Code of the Russian Federation on October 6, 2014.
The new law officially entered into force on January 1, 2015, but the government envisaged a 5-year transitional period to avoid a sharp increase in the tax rate. This period ends on January 1, 2020. The cadastral value is as close as possible to the market price, therefore, the amount of tax will increase. In some cases, experts predict an increase of 15-20 times.
What will change
Changes made to chapter 30 of the Tax Code of the Russian Federation provide for multilevel property tax rates:
- The rate of 0.1% applies to houses, parking lots, outbuildings and other real estate, the cadastral value of which does not exceed 10 million rubles.
- A tax of 0.15% applies to properties valued at between 10 and 20 million.
- 0.2% is valid for real estate priced at 20-50 million rubles.
- The rate of 0.3% applies to properties valued at 50-300 million.
- Owners of real estate that costs more than 300 million, as well as owners of commercial premises and apartments, will pay 2% of the tax.
Tax deduction
The size of the tax deduction is the minimum non-taxable area, it depends on the type of housing and is:
- 20 sq. m of cadastral value for an apartment;
- 50 sq. m - for a residential building;
- 10 sq. m - for the room.
The tax deduction does not apply to apartment owners - only apartments and rooms. And the owners of elite large-sized mansions have the right to take advantage of the privilege and reduce the tax base by a cost of 50 sq. M. m square. If the cadastral value is 1 m2 in a country house is 900,000 rubles, then the tax deduction will be 900,000 x 50 = 45,000,000 rubles.
Families with three or more minor children are entitled to apply for a tax deduction of 5 square meters. m in an apartment or 7 square meters. m in a residential building for every child under the age of majority. If the family lives in an apartment and brings up three minors, then for her an area of 15 square meters. m (in addition to 20 sq. m) is not taxed.
Preferential categories
As in previous years, the Russians who went on a well-deserved rest are exempt from paying property tax. In Art. 407 of the Tax Code of the Russian Federation clearly lists the categories of property objects to which the exemption applies:
- apartment (its part);
- residential building (part of it);
- atelier, house-museum, gallery, creative;
- cottage, the area of which does not exceed 50 m2;
- garage or parking place.
A total of 5 species. Owning several of them, for example, a summer house, an apartment and a garage, a pensioner is exempt from tax burden for all three objects.
In the event that 2 apartments are owned (2 houses, 2 galleries), then the benefit applies to one object. The second tax is paid in full. The government has taken such measures to minimize shadow schemes of transactions with real estate.
The state provides benefits to other categories of citizens, among them:
- pre-pensioners;
- military pensioners;
- disabled people and participants in the war;
- combatants (subject to official status);
- liquidators of the Chernobyl accident;
- persons affected by the Chernobyl accident.
News for Crimeans
In 2020, property tax is introduced for residents of the peninsula. In Sevastopol and other cities of the Republic of Crimea, the determination of the cadastral value of objects has already begun.
Individuals will receive receipts with the amount of tax payments in 2021, but you can get acquainted with the cadastral value today - the information is on the government website.
Changes in taxation of legal entities
Starting this year, enterprises and organizations are exempted from paying tax on movable property - in 2020, the exemption for legal entities remains. The basis is Federal Law No. 302-FZ of August 3, 2018.
Movable property is considered to be material values and objects that can be transferred from one person to another and whose characteristics do not allow them to be ranked as real estate.
As for real estate owned by legal entities, taxation is carried out at the cadastral value. Currently, local authorities compile and approve regional cadastral lists of commercial properties, but in the foreseeable future, the Russian Ministry of Finance intends to abolish them - regional lists will replace uniform rules for all business entities.
The maximum property tax rate in 2020 can be reduced by 1.5% to 0.5%. This benefit applies to enterprises and individual entrepreneurs working under a simplified taxation system.
The relevant bill has already been submitted to the State Duma. Its authors focus on regional practice: in 2018, local authorities reduced the rate in only 26 regions. This year - only in 19 regions. The remaining municipalities prefer to apply a maximum tariff of 2%. The adoption of the bill is necessary to minimize the tax burden on the business.
A responsibility
Individuals and legal entities have the right to appeal the cadastral value and tax calculated on it in the courts. In the event that the amount on the receipt is not the subject of a litigation, but the tax was paid late or not at all, the offender faces a fine. Its size is 10-20% of the amount of tax - depending on the duration of the delay.
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