Since the New Year, Russians can expect innovations in terms of housing-related bills - the procedure for calculating taxes has changed. Thus, previously the amount of tax deductions was fixed and depended on the inventory value of a residential property. Starting from the new year, the tax amount will be affected by the market value of a house, apartment and other objects intended for living or doing business.
There is no doubt that the new procedure for calculating tax stimulates the growth of tax deductions. That is why most owners of square meters are studying the question of how housing taxes are calculated for 2021.
How to use the calculator
The easiest way to get an answer to the question of how to calculate an organization’s property tax in 2021 is to use an online calculator. It's easy to work with.
Step 1: Enter your tax rate. For budgetary organizations - 2%.
Step 2. Indicate in rubles the residual value of fixed assets at the beginning of each month and on the last day of the year. A separate field is provided for each digit. In total, you need to enter 13 values (two of them are December).
Step 3. When everything is ready, click on the Calculate button. The results will be displayed in the table below.
What does the new property tax payment procedure include?
To calculate tax deductions, the following terms are used:
• tax rate for real estate tax for individuals. Possible values: 0.1% (used for taxation of a standard residential apartment, garage, parking space and objects of such unfinished construction), 0.5% (all other objects not belonging to the first category), 2% (coefficient used for taxation of luxury real estate).
• objects of taxation (owners of real estate of any type are required to pay real estate tax: houses (including country houses), apartments, residential shares, complexes, garages, office and shopping centers, parking spaces).
• subjects of taxation. Both individuals and legal entities are required to pay taxes. Taxation obligations apply only to property owners; the tenant or tenant is exempt from paying contributions to the budget.
Until recently, real estate taxes were calculated based on inventory value parameters. Today, in some regions (and by 2021 - everywhere), the tax base is the cadastral value. The latter’s indicators are sometimes an order of magnitude higher than the inventory value, which means that the tax burden for the population will increase.
Beneficiaries can still count on reduced tax contributions. In order to calculate the property tax, effective from 2021 for individuals, at reduced rates, you must confirm your involvement in the following categories of citizens:
• persons with disabilities (with the exception of group III), • pensioners, • participants in WWII combat operations in Afghanistan, • persons serving in military service for at least 20 years (relatives of a serviceman can also apply for benefits), • Chernobyl victims.
A reduction in basic indicators (square meters of real estate) subject to tax deductions can also be recognized as benefits. For example, the estimated area of a house can be reduced by 50 sq.m., apartment “meters” can be reduced by 20 units, and a room can be reduced by 10 sq.m. per each property owner. The decision to change (in both directions) the calculation base rests with local authorities.
Receiving a deduction will be possible for the property owner after completing the application. But even if the application and documents confirming the right to benefits have not been received from the owner by the Federal Tax Service, its representatives unilaterally select objects with the maximum cadastral value and calculate taxes taking into account the preferential values.
It is worth noting that all benefits apply only to one object - thus, the owner of a pair of similar characteristics, for example, apartments, can count on receiving a deduction for only one, while the tax for the second apartment will be calculated in full, based on its cadastral valuation.
Features of taxation
The calculation of the property tax of organizations, as well as the general requirements for the specified obligation to pay tax, are defined in Chapter. 30 Tax Code of the Russian Federation. The tax is recognized as regional, that is, the authority to determine the rates, terms and procedure for payment and additional benefits has been transferred to the constituent entities of the Russian Federation. Tax rates and the procedure for applying differentiating coefficients are approved by regional legislative acts.
Payers are legal entities that own (on balance, for temporary use) movable or immovable fixed assets that are recognized as an object of taxation. Budgetary institutions do not have preferential benefits. Lists of objects that are not subject to taxation and preferential categories of institutions are presented in detail in Art. 374 and 381 of the Tax Code of the Russian Federation.
Property tax calculator
When determining the tax base, not all property is included in it. In 2021, only real estate that is included in the taxpayer’s accounting records and is listed on the organization’s balance sheet is considered taxable. Objects that do not participate in determining the tax base are divided into two groups: exempt and preferential.
Tax exemption
The list of property that is not recognized as an object of taxation is given in paragraph 4 of Art. 374 Tax Code of the Russian Federation. For example, land plots and other environmental management facilities (water bodies and other natural resources) and others.
At the same time, all movable property objects are excluded from the tax base. This innovation is effective from 01/01/2019.
Here are some features of filling out advance calculations:
- If there are no indicators, a dash is entered in the fields. The dash is drawn along the entire length of the field.
- Cost indicators are indicated in full rubles.
- All sheets indicate the checkpoint and tax identification number of the organization.
Letter No. BS-4-21/ of the Federal Tax Service of Russia dated April 14, 2017 provides additional clarifications:
- the obligation to certify the declaration with the seal of a legal entity is excluded;
- The code for the type of economic activity according to the OKVED classifier has been excluded.
Let's consider the procedure for filling out the calculation sections (KND 1152028).
Section 1 is the last to be filled out - the final sheet. It reflects the amount of the advance payment to be paid to the budget at the place of provision. Filled out in the context of the corresponding codes according to OKTMO and KBK. The codes must comply with the following references:
- OKTMO code - directory OK 033-2013 (approved by Order of the Federal Agency for Technical Regulation and Metrology dated June 14, 2013 No. 159-st);
- KBK - instructions on the procedure for applying the budget classification of the Russian Federation (approved by Order of the Ministry of Finance of Russia No. 132n dated 06/08/2018).
The amount of the advance payment is indicated in line 030 of the calculation and is determined by summing the following lines for all sections:
Line 030 = (Section 2: 180 – 200) + (Section 3: 090 – 110).
This section reflects the tax base based on the residual value of assets.
To calculate property tax and to calculate the average annual value for the period, the residual value recorded on the balance sheet as of the 1st day of each month, starting from January 1, and at the end of the reporting period is included.
The formula for calculating property tax is:
Section 2.1 is completed for real estate objects for which the cadastral value has not been determined. Taking into account our groups, these are those that were taken into account in group II. The tax base is the average annual cost.
Attention! Section 2.1 does not indicate real estate assets disposed of before the end of the reporting period. For example, when filling out the calculation for the first half of the year, section 2.1 is not completed in relation to real estate disposed of before July 1.
The value on line 050 corresponds to the residual value of the property as of the 1st day of the month following the month of completion of the previous reporting period. For example, when filling out a half-year calculation, the residual value as of July 1 is indicated.
Calculation of property tax for legal entities in 2021
This issue is regulated by clause 4 of Art. 376 Tax Code of the Russian Federation. To determine the tax base for an obligation regarding the organization’s property, the criteria of PBU 6/01 and the All-Russian Classifier of Fixed Assets (hereinafter referred to as OKOF) are used. Order of Rosstandart No. 458 dated April 21, 2016 regulates the transition of fixed assets to a new classifier. The document contains a detailed and clarified description of codes and decryptions.
Calculate property taxes in 2021 in a new way. Before drawing up a declaration or intermediate (advance) calculation, update the OKOF, and when calculating the tax base, exclude the objects that are listed in clause 4 of Art. 374 and Art. 381 of the Tax Code of the Russian Federation, that is, those that are excluded from the base:
- fixed assets classified in the first or second group of the updated classifier;
- land objects and environmental management objects;
- movable fixed assets acquired after January 1, 2013 (except for property that was taken into account as a result of the reorganization or liquidation of legal entities, and property of interdependent persons, in accordance with the conditions of clause 2 of Article 105.1 of the Tax Code of the Russian Federation);
- Fund objects not accepted for balance, in accordance with accounting requirements.
State employees calculate and transfer taxes to the appropriate budget at the average annual cost. But there are exceptions! They are determined individually, so they are clarified only by the tax office.
Property Tax Calculator 2021 - 2021
Federal Law No. 325-FZ of September 29, 2021 has simplified the procedures for interaction between individuals and tax authorities on property taxation issues. As a result, citizens can more effectively resolve issues of taxation of their property.
The residual value of fixed assets as of the 1st day of each month is reflected in the calculation table (lines 020–110). Column 3 reflects the residual value of real estate, which is recognized as an object of taxation.
To calculate property tax and to calculate the average annual value for the period, the residual value recorded on the balance sheet as of the 1st day of each month, starting from January 1, and at the end of the reporting period is included.
The list of property that is not recognized as an object of taxation is given in paragraph 4 of Art. 374 Tax Code of the Russian Federation. For example, land plots and other environmental management facilities (water bodies and other natural resources) and others.
Also, from January next year, garages, parking spaces, unfinished construction projects, unified real estate complexes and other buildings, structures, structures and premises will be subject to taxation at cadastral value, even if they are not taken into account on the balance sheet as fixed assets. If the cadastral value is not determined for these objects, then property tax will have to be paid only on those of them that are fixed assets, based on their average annual value (new edition of sub-clause 4, paragraph 1, Article 374 and new sub-clause 2.2 p 12 Article 378.2 of the Tax Code of the Russian Federation).
Federal Law No. 325-FZ dated September 29, 2019 (hereinafter referred to as Law No. 325-FZ) introduced numerous changes to the second part of the Tax Code. In this article we will talk in detail about innovations in corporate property tax and present a table with other, less significant amendments.
In addition, new objects of taxation have appeared. In particular, from January 1, 2021, the list of objects of taxation for tax calculated on the basis of cadastral value will include any residential buildings and apartments owned by companies (and not just those that are not taken into account as fixed assets). The corresponding amendment was made to subparagraph 4 of paragraph 1 of Article 374 of the Tax Code of the Russian Federation.
Each subject of the Russian Federation independently makes the transition to the cadastral tax calculation system. Before officially introducing a new principle, regional authorities are required to pass a law regulating and standardizing the process of determining the cadastral value of objects.
Cadastral valuation is carried out by registration authorities. The owner himself cannot influence the process in any way. The calculation uses a methodology approved by the Ministry of Economic Development (Order of the Ministry of Economic Development of the Russian Federation dated March 1, 2021 No. 90). The final cadastral value is influenced by a combination of factors: housing area, material and year of construction of the house, economic situation in the region, etc.
You can read more about what corporate property tax is in a separate article. Below we will simply describe the basic principles for calculating this tax. Thus, from 2021, this type of taxation no longer applies to movable property and applies only to real estate, which is on the balance sheet of enterprises and is used in conducting commercial activities. The procedure for this calculation is quite complex.
As a general rule, the tax base for property tax is the average annual value of real estate. Organizations must calculate it themselves at the end of the year and at the end of each reporting period, unless such periods are canceled in the region.
For some real estate objects, the tax base is their cadastral value. It is no longer possible to calculate taxes based on the average annual cost of such objects. The “cadastral” list is approved annually in the region. It may include, for example, premises in administrative, business and shopping centers, non-residential premises for offices, shops, catering facilities or consumer services.
Commercial is real estate that is not residential or summer cottage, and is not a personal plot of land or a garage. The purpose of such real estate is for commercial purposes. In other words – in making a profit. This can be housing - an apartment or a house - but provided that it is rented.
Real estate subject to tax must be included in the list of objects for which the tax base is determined as the cadastral value. This list is compiled by the authorized executive body of your constituent entity of the Russian Federation (clause 1, clause 7, article 378.2 of the Tax Code of the Russian Federation).
The list for the current year must be compiled no later than January 1. It is sent to the tax authorities at the location of the relevant real estate objects and is posted on the official website of the executive body or on the website of the constituent entity of the Russian Federation.
Please note that the list contains a specific property (for example, a building), indicating its cadastral number, full address and KLADR code. If you do not find your property on the list, the calculation procedure is completed.
For more information about which objects can be included in the list, read the material “For which real estate objects is the tax base calculated based on the cadastral value?” .
The tax base is determined as the cadastral value of the object as of January 1 of the year, which is the tax period (clause 2 of Article 375 of the Tax Code of the Russian Federation). Therefore, payment of tax is possible only if this value is determined. If not, you will not have an obligation to pay tax due to the lack of a tax base (clause 2 of Article 375, subclause 2 of clause 12 of Article 378.2 of the Tax Code of the Russian Federation).
Once you have established the cadastral value, you can proceed to determining the tax base and calculating tax (advance payments).
To find out where you can find out the required cadastral value, read the article “How to find out the cadastral value of property?” .
Attention! If the cadastral value is established by the court taking into account VAT, then the taxable base is the value of the property excluding tax. See details here.
Property tax rates are established by the laws of the constituent entities of the Russian Federation (clause 1 of Article 380 of the Tax Code of the Russian Federation).
At the same time, the rate on “cadastral” real estate, starting from 2016, cannot be more than 2%, regardless of the region (clause 2 of Article 380 of the Tax Code of the Russian Federation).
Let's look at how to correctly calculate property tax based on cadastral value.
