Market property tax: how much apartment owners will pay and what to do for those who cannot pay. A million rubles is no joke!

What is taken into account when calculating apartment tax

When starting to calculate apartment tax, you need to consider the following features:

• This is not a house, room or apartment, these are “other premises”, according to Article 401 of the Tax Code.
• Tax deductions do not apply to apartments. The total value of the property is not reduced by the cadastral price of 20 (10) square meters of apartment. That is, according to Article 403 of the Tax Code, the taxable base will be the price of all apartments, without deductions.
• At the federal level, there are no apartment tax breaks. But they can be accepted by local authorities; you should find out about this on the website of the Federal Tax Service in your region. For example, in Moscow, reducing coefficients are used, that is, there are tax breaks for apartments.
• The tax base, according to Article 406 of the Tax Code, can be the cadastral or inventory value of real estate. Let's talk about this in more detail in the following sections of the article.

The cadastral value is registered in the Unified State Register of Real Estate, the tax is calculated based on the amount that must be indicated on January 1 of the year, which is the tax period. If local authorities did not have time to adopt the corresponding normative act, then the inventory value of the object is taken as the tax base.

Important

The tax on apartments largely depends on what exactly is stated in the certificate of ownership of such real estate. In addition, where the apartments are located is important.

The whole truth about apartments: how much will utilities, taxes and mortgages cost?

The more apartments appear on the market, the more keenly this format arouses interest among consumers. And the more rumors and stereotypes arise regarding this type of housing. Experts

debunk the most common myths about apartments.

Unable to register

Registration in Moscow, as well as throughout the Russian Federation, fell into oblivion more than 10 years ago. Now we need to talk about registration, which can be permanent or temporary for a period of five years with further extension. With temporary registration, you will not be able to get on the waiting list for housing and the labor exchange or receive a Taxpayer Identification Number (TIN). But you can attach yourself to a local clinic and place your child in a kindergarten or school, subject to availability.

So, in apartments only temporary registration is possible for five years, although not in all of them, but only in those that have hotel status. There are such projects on the market, for example, the Federation Tower from the Potok company, the YE'S mixed-use complex from the Pioneer Group of Companies (in St. Petersburg), the Vodny and Fili Grad mixed-use complexes from the MR Group, etc.

“To obtain hotel status, firstly, the house itself must have the purpose of a “hotel,” says Maria Litinetskaya, general director of Metrium Group. —

And secondly, its operation must be carried out by a specialized management company that has a license to manage hotels, and not just housing. According to the law, employees of management companies at hotels have the right to register citizens at the time of their arrival and deregister at the time of departure. Moreover, residents can hire such a management company themselves if they understand that it is extremely important for the absolute majority to have temporary registration. They don't even need a developer for this. And then you will be able to get the coveted registration in your apartment.”

High utility bills

Utility payments for apartments actually have an increasing factor compared to apartment rates and, as a rule, differ by the VAT rate. In numbers, the arithmetic is as follows: for water + 10%, for heat + 25%, for electricity + 27% (based on the average tariff of 2.5 rubles/kWh). As a result, the monthly rent of a 100-square-meter apartment will be 2-2.5 thousand higher than that of an apartment of similar size, but not two or three times, as many people think.

Increased property taxes

The tax on apartments is also higher than the tax on apartments and amounts to 0.5% of the estimated cost of the apartment, versus 0.1% for an apartment. However, the estimated tax base for apartments is 1.44 times lower than for apartments.

Source: Metrium Group

The real amount of taxes on apartments and apartments can be seen most clearly using the example of the Fili Grad residential complex, which includes both apartments and apartments. The tax calculation results will be as follows:

*The price for apartments and apartments is indicated at the time of start of sales.

Source: Metrium Group

However, if we calculate the difference in the cost of a one-room apartment and an apartment, we will see that it is 1,845,000 rubles. In this case, the amount of overpayment of tax is 11,978 rubles. Thus, while living in the apartment, the owner will overpay 11,978 rubles, but at the same time save almost 2 million rubles on the purchase. If we divide 1.8 million rubles. by the amount of overpayment for tax, then we will see that this amount covers the client’s overpayment of tax for the apartment for 154 years. In other words, this savings will be enough to compensate for the overpayment for at least two generations of owners.

The comparative table above shows the actual areas of apartments and apartments, which do not match. For the “purity of the experiment”, let’s consider calculating the tax on the same areas, for example, in the Vodny mixed-use complex, where only apartments are sold. Let's compare the size of the future tax on these premises with the possible tax on the apartment (if apartments were sold instead of apartments in the complex).

Source: Metrium Group

Higher mortgage rates

Existing apartment lending programs are developed almost individually for each such object, that is, apartment mortgages are not yet a mass product. For example, Zenit Bank, which is a partner of MR Group, is now developing a special mortgage program for apartments in the Vodny mixed-use complex and the Fili Grad residential complex.

The difference in the rate for the purchase of an apartment or apartment can vary within 1-2%, and today fluctuates in the range of 13-16%, or even has no increasing factors at all. For example, VTB 24 offers to issue a loan for apartments on the same terms as for apartments.

“Banks are still cautious and pledge a higher interest rate on mortgages for apartments, primarily because they have no experience working with such collateral,” explains Maria Litinetskaya. —

After all, if the borrower stops repaying such a loan, the bank will have to take the property onto its balance sheet and sell it. But it is quite difficult for them to predict demand and speed of implementation, again due to a lack of practice. As soon as leading banks enter the market with this product, the rest will follow. Then the conditions should become softer.”

Problems with registering a child for school and kindergarten

For people with temporary registration, the same rules for enrolling children in kindergarten and school apply as for holders of permanent registration, with only one condition: when enrolling a child in a school who is not assigned to their place of residence, their applications are considered after applications from residents of the houses attached to the school and having permanent registration. At the same time, you need to understand that more children ALWAYS want to go to a good school than the institution can accept. And those who really want to do something solve this problem.

Problems with medical care

Obtaining a compulsory medical insurance policy and registering at a district clinic with temporary registration occurs without any problems.

No social infrastructure

Availability of infrastructure is primarily necessary for the developer for the commercial success of the project. “The high competition in the apartment segment that we have today is pushing developers to create a more comfortable environment,” says Maria Litinetskaya. —

Developers are paying more and more attention to developing the concept and quality characteristics of the project, highlighting the competitive advantages of the project - both in relation to other apartment complexes and in relation to apartments. Success will depend on how the developer works on the concept. Obvious shifts in the development of the apartment segment are already noticeable, which we see in the example of new projects.”

For example, in the residential complex “Fili Grad” (Beregovoy proezd, building 5) the construction of a two-level underground parking and a kindergarten is planned. The lower floors of the complex are reserved for boutiques, cafes, a minimarket and a fitness center.

The concept of the multifunctional complex “Vodny” (Golovinskoe highway, building 5) implies that all the necessary infrastructure is located within a five-minute walk from the house. The first stage of construction includes office space and a shopping center with a gallery of boutiques, a hypermarket, a multiplex cinema, and restaurants. The second stage is the residential part with apartments. The project also provides for the construction of a kindergarten, fitness center, pharmacy, dentistry, beauty salon and children's development center. The adjacent territory of “Vodny” will be landscaped and landscaped; it is also planned to build children’s playgrounds and recreation areas. Moreover, the complex itself is located in an area with an already developed infrastructure.

Tax rates on the cadastral value of apartments

As stated in Articles 406 and 378.2 of the Tax Code, the tax rate on apartments, if the tax base is the cadastral value of the property, is 0.5%. However, in order to apply this rate, the apartment must meet the following criteria:

• Real estate cannot be located on the territory of an administrative, business or shopping center.
• The cadastral value cannot exceed 300 million rubles!
• The purpose of apartments, according to an extract from the Unified State Register and technical registration documents, should not include the placement of commercial facilities, for example, an office or a store.

If the apartments do not meet at least one of the specified requirements, the tax rate rises to 2% of the cadastral value (Article 406 of the Tax Code).

Let us remind you that the rate for residential premises, according to the same Article 406 of the Tax Code, is only 0.1% of the cadastral value. So the apartments in any case cost the owners significantly more.

Important

Local authorities can set their own tax rates for apartments, but only within the limits specified in Article 406 of the Tax Code - the rate cannot be reset to zero or increased more than three times.

General information

If earlier an apartment was something rare and very expensive, now this property is gaining popularity. The advantage of this type of property is its lower cost, unlike, for example, ordinary apartments. But owners still face additional expenses, especially when paying for utilities and taxes.

Since 2020, property taxes are paid according to new rules. A number of changes were made that affected the calculation procedure, interest rates and much more. For example, when taxing any real estate, its cadastral value will be used, which, as is known, is closer to the market value.

In addition, interest rates on a regular apartment depend on the price and therefore range from 0.1% to 2%. The tax on so-called apartments in 2020 has higher rates from 0.5%. This is due to their high cost. Despite this, there is no such thing as apartments in legislative acts. Therefore, they include some types of real estate that have the appropriate characteristics.

In particular, the apartment tax involves payment for the following types of property:

• hotel-type apartments;
• sports complexes;
• catering facilities;
• shopping centers, etc.

For hotels only, an interest rate of 0.5% applies. The tax on all other real estate is calculated at a 2% rate.

Tax rates on the inventory value of apartments

If the tax base is not the cadastral, but the inventory value of the apartments, then it will need to be multiplied by a deflator coefficient, taking into account the taxpayer’s share in the ownership of the entire property.

Let us recall that deflator coefficients are established every year by order of the Ministry of Economic Development of the Russian Federation. The agency takes into account the level of inflation in the country and sets such coefficients for various types of taxes, including on the property of citizens.

In 2020, the following deflator coefficients were established in our country:

• Personal income tax, which applies to foreigners working under a patent for individuals - 1.729.
• UTII in terms of adjusting the basic profitability for various types of activities - 1.915.
• The simplified tax system for adjusting the income limit for the purpose of using a simplified taxation system is 1.518.
• Property tax for individuals, calculated based on inventory value - 1.518.

Of course, we are most interested in the last coefficient by which we will need to multiply the inventory value of the apartments. Let us remind you that deflator coefficients change annually!

Further, depending on the price of the apartment, the following tax rates must be applied:

1. 0.1% - the price of the object is not more than 300 thousand rubles.
2. 0.1% and 0.3% at a price from 300 to 500 thousand rubles.
3. 0.3% and 0.5% for prices of 500 thousand rubles and above.

Article 406 of the Tax Code allows that tax rates can be differentiated and depend on the location of the apartments, their type and cadastral value.

Important

If apartments are included in the list of objects of Article 378.2 of the Tax Code, then the tax base can be exclusively the cadastral value.

An example of calculating apartment tax for individuals

To make you understand the principle of calculating apartment tax, we will give a simple example. Let's say we have an apartment with an area of ​​50 square meters in Moscow. They are located in an apartment complex. The cadastral value is set at 7 million rubles.

The property is owned in shares by the following persons:

• Mother, not a pensioner, works - 1/3.
• Father, disabled group 2 - 2/3 parts.

The apartment also houses the minor daughter of these persons, who does not own any part of the property and therefore does not pay tax. The family has no benefits; according to Law No. 51, the tax rate is set at 0.5% of the cadastral value.

We calculate the father's share = 7 million rubles * 2/3 = 4.67 million rubles. He must pay 4.67 million rubles * 0.5% = 23.35 thousand rubles.

We calculate the mother's share = 7 million rubles * 1/3 = 2.33 million rubles. She must pay 2.33 million rubles * 0.5% = 11.5 thousand rubles.

In total, the family will need to pay 34.85 thousand rubles in apartment tax.

Let us remind you that if the inventory value of the apartments were taken, it would need to be multiplied by the coefficient of 1.518, which is in force this year. Otherwise the calculations are the same.

Moscow quadruples tax cuts for apartment owners

The city authorities announced a reduction in the tax rate on apartments located in the structure of shopping and office centers from 2 to 0.5%. The head of the department of economic policy and development, Maxim Reshetnikov, spoke about changes in tax legislation at a meeting of the Presidium of the Moscow Government, reports a Rosbalt correspondent.

According to the official, the bill reduces property tax rates for citizens in relation to non-residential premises used for living, the so-called apartments. “The use of apartments is non-commercial in nature, and therefore it is logical that their taxation rates will be close, but not equal, to the taxation rates of residential real estate - apartments,” the head of the department noted.

Thus, according to Reshetnikov, the current tax rate on apartments is 2% of the cadastral value. The bill establishes a reduced rate of 0.5% for the first 150 square meters. m of apartment area up to 300 sq.m. For the remaining area, standard rates for retail and office real estate will apply: in 2015 - 1.2%, in 2020 - 1.3%, in 2020 - 1.4%, in 2018 - 1.5% of the cadastral cost.

“At the same time, a rate of 0.5% of the cadastral value will apply only to one apartment with an area of ​​no more than 300 sq.m,” the official emphasized. For the second and subsequent apartments and apartments over 300 sq. m standard rates for retail and office real estate will apply. Currently, the concept of “apartment” does not exist in Russian legislation. “Since it is not always possible to determine whether a premises is suitable for habitation, it is proposed to establish such an order,” Reshetnikov said.

To identify apartments subject to reduced tax rates, a special apartment registry will be created. Reduced rates will be established for apartments that meet the following criteria: non-residential premises are located in a building that is included in the register of apartments; the premises are located in a building that is included in the list of retail and office facilities; area does not exceed 300 sq.m; there are no legal entities registered at the address of the premises; the premises are not used for business activities; there are no registered lease agreements for the premises; cadastral value of 1 sq. m of premises not less than 100 thousand rubles.

The Moscow City Hall intends to appeal to the Moscow City Duma with a request to adopt the amendments next week in the first and final reading, so that officials from relevant departments and the tax authorities have time to make decisions and inform Muscovites.