In terms of layout, area and decoration, it is not easy to distinguish a standard apartment from an apartment. The latter belong to the category of non-residential premises. They can be used for residential purposes, but the tax on apartments is charged as on commercial premises. It significantly exceeds the duty for an owned apartment.
Tax amount for apartments and apartments in the Fili Grad multifunctional complex
| Area , sq. m | Apartment tax amount , rub. | Amount of tax on apartments , rub. | Difference between apartment and apartment tax, rub. in year | |
| 1 room | 48 | 5 067 | 14 970 | 9 903 |
| 2-room | 69,2 | 8 904 | 21 582 | 12 678 |
| 3-room | 78 | 10 497 | 24 327 | 13 830 |
Source: Metrium Group
Thus, indeed, there is a difference in taxes for apartments and apartments. Owners of one-room apartments will have to pay 10 thousand rubles per year, or 825 rubles per month, more than apartment owners. However, we should not forget that the budget for purchasing apartments is much smaller: with the same area and even layout, the difference ranges from several hundred to millions of rubles. Now let’s calculate how many years the saved overpayment of millions of rubles when buying apartments will last us in order to cover the cost of taxes.
At the last stage of implementation, one-room apartments in ready-made Fili Grad buildings cost 9.57 million rubles. Apartments of similar area – 10.2 million rubles. The difference in price is 627,800, which was saved by the owner of the apartment.
As we found out, the tax on apartments will be 14,970, on an apartment - 5,067. The difference is 9,903, which the apartment owner saves.
However, if you divide the difference in price 627,800 by the amount of overpayment for tax 9,903, it turns out that the money saved on the purchase will be enough to compensate for the overpayment of taxes for at least 60 years. This figure is even higher for two-room and three-room apartments – 177 years and 166 years, respectively. That is, the difference in price between an apartment and an apartment covers the overpayment of property taxes for two or three generations of owners in advance.
What are apartments?
According to the legislation, apartments cannot be classified as housing stock. Citizens have the right only to temporary registration; permanent registration is not provided. During their construction and design, the standard requirements characteristic of residential premises are not taken into account.
They are classified as non-residential real estate and are built regardless of the availability of the necessary infrastructure in the area of construction and other factors influencing the construction of apartments. Such premises may be located on the territory of shopping complexes or administrative centers. These same buildings are usually used for offices or retail space. Utility fees in such cases are significantly higher.
The apartments may be located in an industrial zone where it is impossible to obtain permission to build residential real estate. If we take into account the legal status, apartments are not considered full-fledged housing; they are used:
- as hotel-type premises;
- as office space;
- for short term rental.
The standard definition of an apartment implies a separate room consisting of a kitchen, a bathroom, two or more rooms. The total area, on average, is from 40 square meters. m. They are equipped with all the amenities necessary for a comfortable pastime. Theoretically, they can be used for permanent residence of individuals.
It is more profitable for developers to build apartments, because there is no need to comply with strict standards when constructing residential buildings. Some buyers learn about the legal status of the property only after purchasing it.
Cost of apartments and apartments in the Fili Grad multifunctional complex
| Area, sq. m | Apartment price , rub. | Apartment price , rub. | Price difference | Overpayment compensation , years | |
| 1 room | 48 | 10 202 000 | 9 574 200 | 627 800 | 63 |
| 2-room | 69,2 | 15 048 000 | 12 802 000 | 2 246 000 | 177 |
| 3-room | 78 | 15 548 000 | 13 258 300 | 2 289 700 | 166 |
Source: Metrium Group
Another important nuance: in order to avoid a sharp increase in the tax burden on the population, the law provides for a transition period that will last until 2021. During this period, reduction factors will be used, as a result the tax amount will increase by 20% per year of the final tax amount. Thus, in 2021, owners will pay tax for 2015 in the amount of only 20%. We will pay the entire tax amount from 2021 for 2019.
The obligation to pay tax arises from the moment ownership is obtained. Accordingly, owners of apartments in the Fili Grad multifunctional complex will receive the first tax payments in 2021 for 2016. In this case, the tax amount will be 40% of the full rate. This means that in 2021, the owners of a one-room apartment in the Fili Grad mixed-use complex will pay almost 6 thousand rubles a year versus two thousand rubles for the same apartment. In other words, the difference per month will be only 333 rubles. In 2021 - 9 thousand rubles for apartments and 3 thousand rubles for apartments - the difference is 500 rubles per month. In 2021 - 12 thousand rubles for apartments versus 4 thousand rubles for apartments - the difference per month is 660 rubles. The full amount of taxes will be charged to us only in 2021 - 14,970 rubles for apartments and 5,067 for apartments, or 825 rubles per month.
What other taxes are there for apartments?
Property tax is an annual tax on apartments that each owner is required to pay . But this is not the only tax that apartment owners face.
Personal income tax
Often, apartments are rented out, and this places an obligation on the owner to pay personal income tax . In Russia, the amount of this tax is 13% of the profit received.
Many owners, not wanting to show off their income from apartment rentals, modestly keep silent about this item of income, but law-abiding citizens prefer to declare profits.
Tax on additional profits must be paid once a year; according to the law, a tax return must be completed by May 1 of the following reporting year. The payment amount must be paid by July 15.
If a citizen lives by renting out apartments and this is his only source of income, it is easier to register as an individual entrepreneur.
Immediately after the individual entrepreneur is registered, do not forget to submit an application for the transition to a simplified taxation system. In this case, you will have to pay only 6% of the profit received; in this case, the citizen is completely exempt from paying VAT.
It is worth considering that tax officials are not required to offer a newly minted entrepreneur to write an application for the transition to a simplified taxation system. Therefore, you should worry about yourself.
Since if there is no application, the tax rate will be 20% of the profit . At the same time, tenants will also have to pay VAT for rented housing, which will reduce the number of people wishing to move into these apartments.
Land tax
Don’t forget about another tax – land tax . Not everyone who owns an apartment pays it. Land tax is charged only if the land on which the building stands is owned.
In this case, it is considered that each owner of the premises in this house owns a small plot of land on which the building stands. Accordingly, payment of land tax becomes the direct responsibility of such an owner. The tax in this case is distributed proportionally to each owner.
The amount of land tax is calculated based on the cadastral value of the land plot on which the building stands . It is worth noting that in large cities this price will be significantly higher than in smaller areas. Not least important is the distance from the center.
In each municipality, the size of the land tax rate is determined by the municipality. But the approved rate cannot exceed that approved at the state level.
Thus, for lands on which residential buildings stand, the rate is 3% of the cadastral price. For other land plots this rate is 5%.
Some municipalities provide additional categories - preferential categories of plots. The rate on them is even lower.
In the best case scenario, a building with apartments falls under the category of hotel buildings, which makes it possible to pay tax at a slightly reduced rate, but more often than not, buildings with apartments are located on land classified as “other”. Which automatically entails tax at the highest rate.
All this leads to the fact that owning an apartment may not be as profitable as it seemed at first glance. Therefore, before purchasing a premises, it makes sense to weigh all the positive and negative aspects of such a decision a hundred times.
Tax on the sale of apartments
When selling real estate, the owner is required to pay tax on the sale of real estate . It is worth considering that the tax on the sale of apartments is calculated differently than on the sale of an apartment. Not least important is who owns the property being sold: an individual entrepreneur or a private person.
The tax on the sale of apartments by an individual is calculated using all benefits, that is, it will be necessary to pay 13% of the difference between the purchase and sale prices. But this is the case if the documents for the purchase of real estate have been preserved and if the apartments were sold at a higher price than they were bought.
This calculation can be used by any apartment owner, even if he rented out his existing property.
If the apartments were owned by an individual entrepreneur, then the tax amount is calculated from the entire proceeds from the sale. In this case, 6% is charged.
But it is worth taking into account that if this property was nevertheless transferred to residential status, then provided that the property was owned for more than five years, the seller is exempt from having to pay tax at all. If the apartments were obtained by inheritance, then it is enough to wait three years.
Procedure and deadlines for paying property taxes in Sochi
In accordance with the new procedure, effective from 2021, in the Krasnodar Territory, property tax is calculated based on the cadastral value. This tax payment procedure applies to the following property:
- House;
- living space (apartment, room);
- garage, parking place;
- single real estate complex;
- unfinished construction project;
- other building, structure, structure, premises.
Please note that residential buildings located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture, and individual housing construction are classified as residential buildings.
For reference. Property included in the common property of an apartment building is not subject to taxation.
The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer by the tax authority. In this case, sending a tax notice is allowed no more than 3 tax periods preceding the calendar year of its sending.
Deadline for payment of property taxes for individuals
The tax must be paid no later than December 1 of the year following the expired tax period. That is, property taxes for 2021 must be paid by December 1, 2021, for 2021 by December 1, 2021, and for 2021 by December 1, 2020.
Tax calculation procedure
The tax amount is calculated from the cadastral value established as of January 1 of the current tax period in proportion to the period of ownership.
When calculating tax based on cadastral value, tax deductions are provided (reduction of cadastral value) by the amount of cadastral value:
- 10 sq.m. regarding the room,
- 20 sq.m. regarding the apartment,
- 50 sq. m. in relation to a residential building.
- 1 million rubles - in relation to a single real estate complex with a residential building.
If, when applying tax deductions, the tax base takes a negative value, for the purpose of calculating tax, such a tax base is taken equal to zero.
Correction factors
Due to the fact that the amount of tax calculated from the cadastral value is, as a rule, significantly higher than that calculated from the inventory value, correction factors have been established that are used when calculating the amount of tax:
- 0.2 – when calculating tax for 2021;
- 0.4 - when calculating tax for 2021;
- 0.6 - when calculating tax for 2021;
- 0.8 - when calculating tax for 2021.
Starting from 2021, the correction factor does not apply.
In this case, the tax amount is calculated using the formula:
H = (H1 - H2) x K + H2, where
- N - the amount of tax to be paid;
- N1 - the amount of tax calculated from the cadastral value without taking into account the correction factor;
- N2 - the amount of tax calculated on the basis of the corresponding inventory value of the taxable object;
- K – correction factor.
Calculation example
Let's calculate the tax amount for an apartment with a total area of 70 square meters. m., located in Sochi near the sea with a cadastral value of 5 million rubles. The tax amount for 2015, calculated based on the inventory value, was 420 rubles.
For reference. You can find out the cadastral value of an apartment (residential building) on the Rosreestr website (https://rosreestr.ru/wps/portal/online_request), and then independently calculate the amount of property tax using a calculator.
1. So, the tax deduction for an apartment is 20 sq.m., that is, the tax deduction from the base is:
5,000,000 / 70 sq.m. * 20 sq.m. = 1,428,571.43 rubles.
2. The tax rate for this apartment is set at 0.05%.
(5,000,000 – 1,428,571.43) * 0.05% = 1,785.71 rubles.
3. We apply the tax calculation formula taking into account the correction factor:
H = (H1 - H2) x K + H2
Amount of tax payable for 2021 = (1785.71 -420)*0.2+420 = 693.14 rubles
Amount of tax payable for 2021 = (1785.71 -420)*0.4+420 = 966.28 rubles
Amount of tax payable for 2021 = (1785.71 -420)*0.6+420 = 1239.42 rubles
Amount of tax payable for 2021 = (1785.71 -420)*0.8+420 = 1512.56 rubles
Amount of tax payable for 2021 and subsequent years = 1785.71 rubles.
Due to the fact that Sochi has some of the lowest rates in the Russian Federation, the amount of property tax for citizens has increased slightly.
For example, in most cities in the Krasnodar Territory, tax rates are set at 0.2%; in the Moscow Region, the rate for apartments is set at 0.1% of the cadastral value per year. In the Samara region, tax rates are 0.3%.
