House tax. Calculation of real estate tax for individuals

Today we will have to understand what the tax on houses is, and how it is calculated. This issue is extremely important for all individuals. In particular, for those who own a house or a share in it. After all, such citizens are concerned with the question in the first place. It should be remembered that taxes are paid by almost all citizens. Debt leads to serious problems. To avoid them, it is necessary to properly understand the tax rules that take place in Russia. In addition, the ongoing reforms do not allow the population to calmly realize what is waiting for them. So, what should I look for? How to calculate house tax? And is there any such payment in the Russian legislation?

House and property

There is no separate receipt for this tax in Russia. In the same way as the concept of "home tax". The thing is that there is a common name for this kind of payments. And it is familiar to many taxpayers. This is a property tax.

What is this payment? This is a pecuniary penalty that is levied on property owners. As a rule, in this case only housing is considered. Namely:

• Houses are private;
• Shares in houses;
• Apartments;
• Room.

But transport and land are not considered such property. For them you have to pay separately. But what will the citizens have to understand about the property tax? What are its features?

Who pays

Who can receive receipts for payment of property tax? This question, as a rule, at some point causes some difficulties. Why?

The thing is that tax on a private house or any other property is levied from all taxpayers. That is, if a citizen is 18 years old, he is fully capable, he owns either a house or a part of it, or at least a room, then he will have to pay money. About the calculations a little later.

Problems arise for citizens who have reached retirement age. After all, these are eternal benefits. Should they pay such a penalty? Or does this category of citizens have their own benefits? If this is so, the payers are only adults of able-bodied status. And organizations (including - individual entrepreneurs).

About Beneficiaries

In reality, pensioners are beneficiaries. And they have special rights in tax obligations. The house tax is no exception. What can every pensioner expect?

He is entitled to full exemption from property tax. Moreover, regardless of their health status or social status. In Russia, all people who have reached retirement age are completely exempted from paying this penalty. And it does not matter where the person lives. The main thing is that he lives on the territory of the Russian Federation.

From this it follows that, as already noted, payers of the payment under study are only able-bodied adult citizens. Children and pensioners do not pay this tax in any way. This fact must be taken into account by every citizen.

Changes in calculations

Nevertheless, many are interested in what kind of tax on the house is laid in this or that case. After all, in 2015, new amendments to the payment study entered into force. They delivered a lot of problems to the owners. In particular, because of calculations.

Previously, based on the provisions of Russian legislation, the tax was calculated taking into account the inventory value of real estate. As a rule, it was not too high. Therefore, payments came not particularly large.

But now everything has changed. At the moment, the calculation of real estate tax for individuals will take into account the cadastral value of housing. This indicator is quite high. So, as some news said, you can expect a significant increase in the amounts to be paid. Sometimes such payments can exceed those that came earlier, 5-6 times. The exact amount is very difficult to calculate. After all, the tax base will be the cadastral value of the dwelling.

Deductions

What's next? To be frightened of forthcoming payments it is not necessary. After all, all citizens in one way or another put a kind of deduction. It allows you to get a "discount" on the tax. True, its size is not so easy to calculate. Why? Everything depends on the cadastral value. This is considered the most important component of the property tax.

The deduction will depend also on the type of real estate. It is important to understand that the tax on a private house will be one, on an apartment - for another, for a room - the third. And the deductions, respectively, for these categories of housing are different.

What is the right of every citizen? To reduce the tax base. More precisely, for deduction of a certain amount of cadastral value of housing. Accordingly, the penalty is less. Deduction is laid for all citizens without exception.

At the moment the following restrictions are set:

• Room - 10 square meters;
• Apartment - 20 square meters. M;
• House - 50 square meters. M.

What does it mean? When estimating housing for the indicated sizes, the cost of the cadastre will be reduced. That is, if 1 square. The house is estimated at 10 000 rubles, then the deduction from the total amount will be 50 * 10 000 = 50 000. And with a house with a total area of 80 square meters, the tax is taken into account only from 30. Nothing difficult.

Restrictions on benefits

But if a citizen has a big house, then he can not get a deduction. After all, in modern rules of calculation there are certain limitations. Not all cases rely on the standard deduction of square meters.

A huge role is played by the value of real estate. If it exceeds 300,000,000 rubles, then no deductions are allowed. These are the rules that are in effect in Russia at the moment. Fortunately, even a rather large house is not valued in a similar amount. The bulk of the population has the right to the above deductions.

It should also be remembered that the privilege is granted only for 1 property of each type. What does it mean? Suppose that a person owns 2 apartments and a house. What's next? He can receive a deduction for 1 of the apartments he has chosen and separately for the house. About your choice will have to inform the tax authorities in advance. Accordingly, the tax on an apartment building in this situation will in any case be reduced. But with the apartments, as already noted, will have to be determined.

If you keep silent

A bit about those who own a lot of residential real estate. It should pay attention to the fact that they, as already said, will have to determine which apartment to consider with all the benefits. Or on what house to give a discount. What happens if you do not do this?

In this case, the deduction is retained. But it will be applied to that real estate (in each of the categories), which has a higher cadastral value. In fact, the rule applies: where the tax is higher, there is a deduction. This should be remembered. If you want to apply a benefit to another property, you can use this right. But only by submitting an application of the established form to the tax inspection.

On the cadastral value

A huge, it might be said, basic, role at the moment, plays the cadastral value of real estate. It will directly depend on the tax levied on a person for the property.

As a rule, this amount is determined by the state. And the relevant information is entered in the Property Register. The value of the tax on the house can be calculated independently, knowing how much the cadastral price of the property is. Where about her?

There are several options. The first way is to apply to the tax authorities. However, it is unlikely that everyone will talk about cadastral value. Rather, they will immediately report the amount they will have to pay in the future.

The second approach to solving the task is to apply to the Rosreestr. You can on the Internet, you can personally. And to order a cadastral passport of real estate. In this document, it will be mandatory to register the cadastral value of an apartment or a house.

The last way is to apply to the registration chamber. There, you can also order a cadastral passport for a particular property. It is issued within 5 working days. Therefore, it will be possible to calculate without any special problems how much the tax on houses will be in 2016.

Not eternal benefits

Also it is necessary to take into account one more important fact. The point is that citizens, as already said, will pay tax on property (a house or apartment) in 2016 taking into account the tax deduction. It would seem that there are no problems. A similar bonus is given to almost all citizens. So, you do not have to worry about raising tax collections for individuals.

In fact, everything is not as good as it seems. Tax incentives in Russia regarding the payment will not be permanent. A full amount without a deduction will have to be paid already in 2020. Therefore, if at the moment the citizen received a house of 250 square meters. M. Payment, which takes into account the cadastral value of real estate in 200 "squares", then do not think that it will always be so. A few years later, you will have to pay in full.

How to calculate

Many are interested in how the calculation of the tax on real estate for individuals is currently taking place. In fact, it is very problematic to calculate the amount to be paid. Many are simply interested in advance payment in the tax authorities.

Nevertheless, if you know the cadastral value of housing, the tax is calculated without any problems. Why? Because to calculate the forthcoming payment, a special interactive calculator was invented. It is located at: https://www.nalog.ru/rn74/service/nalog_calc. By the way, it is required to replace rn74 with the number of the region of residence. For example, to calculate the property tax in Moscow, you need to write rn77.

In the appeared window it is necessary to specify: cadastral number of the real estate (it is not obligatory, but it is desirable), conditional number, the area and type of property which will be taxed. Also it is necessary to register the cadastral cost of housing. And after that you can click on "Continue". A few minutes of waiting - on the screen appears the amount due to payment.

It will be necessary to pay attention to one interesting fact: if you specify the cadastral number of the dwelling, then all other data will be entered automatically. They register in Rosreestr and are attached to the calculator of the tax service of the Russian Federation. Therefore, most often citizens use this option for calculating the amount of payment.

Results

Now it is clear what kind of tax on the house will have to be paid in 2016 in this or that case to individuals. This payment brings real estate owners a lot of problems. It is not recommended to deal with counting independently - errors are not excluded. If you do not know the exact cadastral value of housing, you can forget about the calculations.

Manually, as practice shows, this task is not recommended. To find out about the upcoming payment, you need to turn to the official "online" calculator. This method helps to get the most reliable information. Especially if the paying citizen knows the cadastral number of his property.

Make payment by December 1st. It is up to this period to pay taxes on property of individuals for the year 2015. At the moment there are no more features that need to be taken into account.