Tax on real estate individuals: how to calculate?
The Russian tax sphere is characterized by many experts as one of the most variable in the aspect of legislative regulation. Changes in legal acts may directly affect the most diverse categories of citizens. For example, property owners will soon have to pay property tax in a new way. There is a thesis that its value will be much higher than under the previous scheme. Is it so? How is property tax calculated on the basis of the reform?
The essence of the changes
In 2014, amendments were made to the Tax Code of the Russian Federation, according to which real estate tax for individuals will be calculated according to a new scheme. The principal difference is the size of the financial base, on the basis of which the corresponding fee is calculated. If before making amendments to the Tax Code, its size was determined by the inventory value of real estate, then according to the new rules, the calculation is based on cadastral indicators,which is supposed to be as close as possible to the market rates for apartments.
Innovations - for everyone?
At the same time, amendments to the Tax Code of the Russian Federation suggest that a practical transition to a new scheme, according to which real estate tax for individuals will be calculated, will be implemented as the necessary legal acts in Russian regions are adopted, confirming the readiness of the subject of the federation to work within the framework of innovations. That is, in the same tax period, the rules in some regions will be the same, and in others - those that are set out in the amendments to the Tax Code of the Russian Federation.
True, there is a statutory period until which the subjects of the federation must officially approve the new rules for calculating the collection of property on citizens - 2020. But for the time being, the regions are entitled to calculate real estate tax for individuals on the basis of the inventory value - according to the old scheme.
At the same time, in many regions of the federation, relevant legal acts have already been adopted. In particular, the metropolitan legislation was adapted to the amendments to the Tax Code of the Russian Federation. And because Moscow residents will pay new property taxes.In turn, for example, in Kamchatka, the relevant legal acts have not yet been adopted. Calculation of property tax for the residents of this region will take place so far by the inventory value.
According to experts, the state has developed a number of auxiliary mechanisms for a smoother transition of the subjects of the federation to new rules for calculating property charges. Among those, for example, reducing factors. We will consider their essence and practice of use today.
Objects of taxation
Apart from the changes in the principles of calculating the tax base, what other innovations include amendments to the Tax Code of the Russian Federation referred to? In particular, it can be noted that there are more objects of taxation. So, you will have to pay not only for residential premises (apartments, cottages, country houses and garages), but also for parking spaces (it happens that they are owned), and for objects for which construction has not been completed.
How will new property taxes be calculated? In practice, of course, the corresponding calculations will be performed by the FTS inspectors, but it is useful for us to become familiar with the general principles of this procedure.
First, the amount of taxable base is determined. Suppose that a specific region has issued legal acts allowing for the implementation of amendments to the RF Tax Code. In this case, the taxable base will be determined on the basis of the cadastral value of the property. You can find it on the site Rosreestra.
Next, the property tax rate is determined. It depends on the type of property. If we are talking about an apartment, a country house, a garage, a parking space, a summer cottage and unfinished construction sites, the rate is 0.1%. For other objects - 0.5%. Note also that the authorities of a particular region have the right to increase the rates under consideration up to three times. Or, interestingly, zero.
Thus, it can be noted that the powers of the subjects of the federation in the aspect of applying the considered norms of the RF Tax Code are quite broad both in terms of issuing legal acts adapting the amendments and in relation to the practical implementation of taxation mechanisms.
Benefits and Deductions
The next step is determined by the existing under the scheme in which property tax and benefits are calculated. Officially, they are referred to as tax deductions.But they should not be confused with the similarly sounding preferences that allow you to return a part of the cost of buying real estate - this is a completely different area of the tax process.
The benefits in question work according to this scheme. The FTS subtracts 20 square meters from the total area of real estate if it is an apartment, 10 - if it is one room, 50 - if a house. Moreover, if a citizen has several objects in the property, the deduction applies to each of them. In turn, the law on real estate tax is such that when sharing or jointly owning an apartment, the exemption does not apply to each owner. It is installed only for a specific object.
Note that in the Tax Code of the Russian Federation there are provisions that imply the complete exemption of certain categories of citizens from the payment of the appropriate fee. In particular, there is no tax on real estate for pensioners. Many other categories of citizens in respect of whom the state provides social protection and support measures are not supposed to pay anything: veterans of the Great Patriotic War, heroes of the Soviet Union, disabled people of groups I and II, as well as participants in the liquidation of the Chernobyl accident.
True, the benefits in question may be granted in respect of only one property. At the same time, in order to exercise the corresponding right, a citizen must notify in advance his status with the FTS. This must be done before November 1 of the tax year in which the calculation of the real estate tax is made. The FTS must submit an application in the prescribed form, as well as documents that confirm the right of a citizen to the benefit.
In addition, the so-called reduction factors can be attributed to conditional benefits. They are designed to facilitate the adaptation of the Russians to the new property tax. As we have already defined above, the transition to the calculation of the corresponding collection in all regions should be implemented by 2020. In order for citizens of those regions where legal acts are adopted that introduce innovations in practice, they do not feel a sharp increase in the tax burden, in the first years of the new rules the coefficients in question are quite substantial.
The formula for their use is as follows. Two values of tax are taken as a basis - calculated according to the new rules and one that is calculated according to the old norms.From the first digit is subtracted the second. The result is multiplied by the coefficient in question. If the year in which the new property taxes were introduced is 2015, then the reduction factor will be 0.2. For 2016, it is higher - 0.4, and, accordingly, the tax is more. However, the total increase in the burden on the population is not expected to exceed 20% per year. The reduction factor will be canceled by 2020 - then all regions will have to go to the new scheme for calculating the charge for real estate. Many will already have significant experience working within the rules approved by the reform.
The final step in calculating the tax is the summation of the figure that was obtained in the course of the transaction with the coefficient and the one that turned out after calculating the collection according to the old scheme. Actually, we see that we will need this figure several times. Therefore it is impossible to consider the formula for its definition obsolete. Consider what it represents.
Actual calculations according to the old scheme
Tax on real estate of individuals, based on the inventory value of objects, thus, remains relevant. Firstly, for those regions that have not yet approved the transition to a new scheme for calculating the corresponding fee.And secondly, in the first years of working with the tax under the rules approved by the amendments to the RF Tax Code, the calculation of the fee according to the old scheme is used in the formula using a reduction factor.
The formula for calculating tax under the scenario in force before the reform is as follows. If the inventory value of the property multiplied by the deflator coefficient amounts to 300 thousand rubles, this tax rate will be up to 0.1%. If the base is 300-500 thousand rubles, then the rate is 0.1-0.3%. In turn, if the inventory value multiplied by the deflator coefficient is a figure exceeding 500 thousand rubles, then the rate can be from 0.3% to 2%. The specific percentage value, which, thus, can vary up to several times, is determined by the region itself.
Let's try to calculate the new tax on real estate of individuals. For example, an apartment costs 3 million rubles. Let its area - 100 square meters. m. The cadastral value will roughly correspond to the market. We take from 3 million rubles. rate of 0.1%. We agree that in our region it is exactly that. It turns out, 3 thousand rubles. This is a preliminary figure, fix it for further calculations.
Next, we apply the deduction.For an apartment he, as we have already defined above, is 20 sq. M. m. If the total area of housing is 100 squares, and the tax, as we calculated, will be 3 thousand rubles, then 80 squares will be subject to actual taxation, the tax for which is calculated proportionally. That is, it turns out that the amount of the collection to the treasury will be 2,400 rubles. But that's not all. Above, we noted that the state has established reduction factors that will allow the homeowner to begin to master the new scheme of paying the fee gradually.
Therefore, the next step is to use a reduction factor. In order to apply it, we should calculate the amount of tax according to the old scheme.
Suppose that the inventory value of the apartment, taking into account the coefficient-deflator - 450 thousand rubles. We also agree that the tax rate approved in the region is 0.3%. Thus, according to the old scheme, the apartment owner must pay 1350 rubles to the treasury. As we see, it is much less than when applying a new formula. So the widespread thesis that the tax burden on the population will increase incredibly, in this case is confirmed.
But precisely in order to alleviate the burden on the personal budget of the owner, there is a reduction factor. We use the formula, which we described above.First, we subtract from the figure obtained by the results of calculations using the new scheme, the one we calculated using the value of the inventory value. That is, we subtract 1350 from 2400 and we get 1050 rubles.
Apply the reduction factor set for 2015 - 0.2. That is, we multiply 1050 by it, it turns out 210 rubles. After that we add the resulting figure to the one we have according to the results of the calculation according to the old rules, that is, to 1350.
The result is 1560 rubles. This is the amount of property tax for 2015, which will need to be paid to the treasury. Not much more than when calculating the old scheme. Thus, it is obvious that in the first years the thesis about the excessively increased tax burden on the population will not be so relevant. However, as the reduction ratio increases, as well as the fact of its cancellation, of course, the amount of the corresponding fee will be significantly higher.
If, say, in 2015, the owner of the apartment, which is shown in our example, will have to pay 1,560 rubles, then in 2020, if it is agreed that market prices will not change, and cadastral prices behind them, already 2,400 rubles.
Calculate real estate tax, as we see, is easy. It is necessary to take into account mainly the dynamics of the change of the reduction factor.It is also important to keep in mind that the value of the cadastral value of real estate can be adjusted in relation to the dynamics of the market. As a rule, the corresponding values can always be found on the Rosreestr site.
Has the tax on the sale of real estate changed in connection with the reform, the essence of which we have now studied? No, in this part the Russian legislator has decided to leave the current scheme for calculating fees unchanged. Income, which is saved by apartment owners upon their sale, is taxed at a rate of 13% - if the property is owned for less than 3 years. But at the same time a deduction in the amount of 1 million rubles can be used. It is divided proportionally between owners in a share, by agreement - with joint ownership. All these rules have been operating for a long time and do not change, despite the reform, according to which real estate tax should be calculated according to the new rules.
Not only are the rules by which the tax on the sale of real estate is calculated, but also those provided for when buying a home. A citizen who has purchased an apartment at his own expense has the right to count on a tax deduction within 13% of expenses, but not more than 260 thousand rubles.If he bought a house before 2014, he can receive this amount only for one object, if in 2014 or in subsequent years, it can be consistently returned as a deduction from several apartments. Note that a corresponding refund from the budget is possible only for working Russians. Since, for example, a tax on real estate for pensioners is not established, a deduction cannot be issued for this category of citizens when buying, unless, of course, the retired person does not work simultaneously.
Taxes for business
It will be interesting to study what kind of property tax companies pay. Here the legislation is changing, according to experts, quite dynamically. For example, since 2014, when selling commercial real estate, organizations need to pay income tax, and the buyer of the object, in turn, pays VAT.
There are fees for commercial property owned by firms. Their value is based on the cadastral value of the objects. Tax rates on real estate commercial profile is much higher than on apartments owned by individuals.For example, in 2015, the corresponding figure is 1.2%. However, businesses also have the right to use the tax deduction.