Real estate tax in Belarus 2020: tax rate and calculation

Tax on movable property of organizations: we apply a rate of 1.1%

Since 2020, the procedure for taxation of movable property of organizations registered as fixed assets since January 1, 2013 has changed. Organizations are exempt from paying movable property tax if the region has adopted a law that establishes such a benefit. If a subject of the Russian Federation for 2020 has not decided to apply the federal tax benefit on movable property and has not reduced tax rates, then such property is taxed at a marginal rate of 1.1% (letter of the Ministry of Finance of Russia dated February 2, 2020 No. 03- 05-05-01/5929).

What, according to financiers, is meant by the terms “category of taxpayers” and “category of property” for the purpose of applying tax benefits or a reduced rate on property tax and income tax for organizations? The answer is in the material “Rates for corporate property tax” in the “Encyclopedia of Solutions. Taxes and contributions" Internet version of the GARANT system. Get full access for 3 days for free!

It is clarified that the application of a reduced rate of 1.1% does not apply to movable property registered as a result of the reorganization or liquidation of legal entities, transfer, including acquisition, of property between persons recognized as interdependent. In other words, movable property, which was not exempt from taxation until 2018, cannot be taxed in 2020 at a preferential rate of 1.1%.

You can find out about the rates and benefits for property tax of organizations in various constituent entities of the Russian Federation from our special certificate.

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Property tax at cadastral value in 2020 in Moscow

The law provided for a phased transition to tax deductions calculated at the cadastral value corresponding to the current average market value. Only the real estate of individuals that is in joint use, such as common property in apartment buildings, is not taxed.

immovable and movable types of property on the balance sheet as fixed assets of production;
used on the basis of a power of attorney;
received for temporary use;
having the status of concession property;
used jointly with other legal entities.

Movable property tax from 2020

Articles on the topic

From 2020, legal entities are again required to pay movable property tax. Corresponding changes to the legislation were introduced by Federal Law No. 335-FZ dated November 27, 2017. We will talk about the “new” tax, rates and benefits for organizations, as well as when to pay the tax and how to report to the tax office.

Until 2020, legal entities were exempt from paying movable property tax on objects put into operation after January 1, 2013. However, on January 1, 2020, a new Federal Law dated November 27, 2017 No. 335-FZ came into force, according to which, starting this year, the federal tax benefit for movable objects owned by organizations was abolished. Read more about the tax on movable property of organizations from 2020.

Property tax rate in 2020

The owner writes a statement for the commission or a statement of claim to the court, indicating the reason why he wants a review. It is also necessary to notarize a document indicating the applicant’s rights to the property.

A certificate of cost according to the cadastre is obtained from one of the branches of the Federal State Budgetary Institution. If you suspect an inflated cadastral value, provide an independent expert report in electronic form.

They may ask for expert opinions. What features do tax rates have? The amount of taxes is affected by the percentages of each established rate, which depend on the value of the object according to the cadastre and on the region in which the building is located.

Movable property tax in 2020 for legal entities: changes

From January 1, 2020, according to the new wording of Articles 380 and 381.1 of the Tax Code of the Russian Federation, the tax benefit on movable property of organizations no longer applies. That is, in fact, this means the return of the movable property tax to Russia.

Who pays the tax? All organizations that own movable property that apply the general taxation system are required to pay the tax. At the same time, the authorities of each region of Russia have the right to independently determine whether to provide legal entities with a movable property tax benefit or not, that is, they can exempt organizations from paying property tax. The Code now explicitly states on this matter:

The law of a constituent entity of the Russian Federation in relation to the property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation, from the date of issue of which no more than 3 years have passed, as well as property classified by the law of a constituent entity of the Russian Federation as innovative high-performance equipment, may establish additional tax benefits up to the complete exemption of such property from taxation.

At the same time, Article 381.1 of the Tax Code of the Russian Federation established the right of regions to introduce tax benefits for movable property, from the date of issue of which no more than 3 years have passed, as well as for innovative, highly efficient equipment. The parameters and conditions of benefits have not been determined.

Representatives of small businesses operating on the simplified taxation system (STS) and the system in the form of a single tax on imputed income (UTII) do not pay movable property tax. Simplified residents are exempt from paying tax on all movable property (clauses 2-3 of Article 346.11 of the Tax Code of the Russian Federation). Simplified residents pay tax only on property tax on real estate, the tax base for which is determined as the cadastral value. The obligation to pay property tax on the simplified tax system was established by Federal Law dated April 2, 2014 No. 52-FZ. The object of taxation for the simplified tax system is all real estate that has a cadastral value at the beginning of the tax period. Such property includes shopping and business centers and premises in them.

What movable property is subject to tax? From Article 374 of the Tax Code of the Russian Federation it follows that the object of property tax is determined according to Article 130 of the Civil Code of the Russian Federation. The objects of taxation for Russian organizations are movable and immovable property. If real estate is all property that is associated with a land plot, then movable property is what is not related to real estate (production equipment, transport, securities, shares in a business, communication lines, etc.).

Real estate tax from January 1, 2020

According to analysts, the biggest sufferers from the change in tax base from inventory to cadastral will be not the owners of luxury housing, but the owners of old apartments in the central part of the city. For them, the tax will increase by as much as 8-10 times. For example, for property owners in new buildings in a residential area, the tax burden will increase by 1.5-2 times.

all residential real estate;
unfinished residential construction;
an integral real estate complex with at least one residential premises;
parking space and garage building;
outbuildings built on a plot of land allocated for the construction of a house, and occupying an area of no more than 50 square meters.

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Rate and benefits for movable property tax in 2018

In 2020, the maximum rate for movable property tax should not exceed 1.1%. (Clause 3.3 of Article 380 of the Tax Code of the Russian Federation). As of 2020, the maximum that can be set by local law is 2.2%, which is twice as much.

The authorities of the subject can completely exempt property from tax or approve reduced rates of up to 1.1% (clause 3.3 of Article 380 of the Tax Code). For example, there is exemption in the Moscow region (Law of the Moscow Region dated October 3, 2017 No. 159/2017-OZ). Reduced rates apply in the Tula and Tyumen regions - 0.55% (Law of the Tula Region dated November 30, 2017 No. 82-ZTO, Law of the Tyumen Region dated October 24, 2017 No. 74).

It remained unclear how to pay the tax if the regional authorities did not adopt a law with a rate for the tax on movable property. The Federal Tax Service, in a letter dated December 20, 2017 No. BS-19-21/327, explained that if this is so, then in 2020 the tax on movable property must be paid at a rate of 1.1% (clause 4 of Article 380 of the Tax Code). This applies to cases where the regional authorities did not extend the benefit and did not approve other rates.

Apply the 1.1% rate both to new fixed assets that you will register in 2020, and to old ones that have been included on your balance sheet since 2013.

The regional authorities have the right to pass a law on the benefit later and establish it retroactively, from January 1. If a law improves the situation of taxpayers, it may have retroactive effect. This means that companies will have the right to return previously paid tax. Therefore, keep track of information in official sources. Perhaps the regional authorities have already passed the law.

What decisions have been made in the regions, see the table below. For example, in the Lipetsk region the tax benefit was retained in full, but in the Tula region the rate was halved.

If you have not found your region, then the issue of the benefit has not yet been resolved, so you must pay tax on “preferential” property for 2020 at a rate of 1.1%. Changes are still possible. We will inform you about them - stay tuned.

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Property tax payable

The reporting period for corporate property tax is quarter, six months and nine months.

Note: for property with cadastral value, the reporting periods are the first, second and third quarters.

Based on the results of each quarter, taxpayers independently calculate and pay advance payments.

The deadlines for paying advance payments and taxes at the end of the year are established by the laws of the constituent entities of the Russian Federation. For example, in Moscow, organizations are required to pay advances no later than 30 days from the end of the quarter, and tax for the year before March 30 of the next year.

You can find out more about tax rates, payment deadlines and benefits for corporate property taxes specifically in your region by using the service of the Federal Tax Service of the Russian Federation “Reference information on rates and benefits for property taxes.”

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Related publications

Legal entities are required to pay and calculate property tax as prescribed in Chapter 30 of the Tax Code of the Russian Federation, plus they take into account (since the tax is regional) laws adopted in the relevant regions. They can establish their own reporting conditions and rates, although within the limits precisely specified in the Tax Code of the Russian Federation. Who will pay this tax, what is the procedure for calculating it, as well as paying the tax in 2020, will be discussed in our material.

Payment of real estate tax for legal entities

Just like individuals, organizations are required to pay property tax. This point is discussed in Chapter 30 of the Tax Code of the Russian Federation. The tax rate for legal entities is determined by local governments. The same can be said about the amount and procedure for paying this tax. They are also determined by the institutions of regional government departments.

natural resources (for example, land or water);
historical or cultural monuments of various nationalities;
property that is used by government agencies to organize military service (or is so designated as such);
waste storage facilities from radioactive industries;
space, property objects;
ships included in the international registry.

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Property tax for legal entities: frequency and payment terms

The tax period for property tax is a calendar year (Article 379 of the Tax Code of the Russian Federation). Reporting periods depend on a number of factors:

for companies calculating tax from cadastral value - first, second, third quarters;
for everyone else - 1 quarter, half a year, 9 months.

The property tax of organizations is established by the constituent entities of the Russian Federation, and they have the right not to approve reporting periods at all, and also to provide for the right not to pay advances for certain payers (clause 6 of Article 382 of the Tax Code of the Russian Federation).

The deadlines for paying taxes/advance payments are also set by the regions (Article 383 of the Tax Code of the Russian Federation). Advances must be transferred to the budget after each reporting period (if this rule is in the regional regulatory act), and at the end of the year the tax itself is paid (of course, minus the listed advances). If the calculation was based on the cadastral value, or the property is located in another area, the tax is paid at the location of such property, that is, where your company is registered, in this case, does not matter. See our table for all deadlines for submitting reports.

Formula and example for calculating property tax for 2020

In order to calculate property tax for the reporting quarter, it is necessary to understand whether amounts based on cadastral value or residual value will be taken into account.

We discussed the residual value above in the text. As for paying tax at cadastral value, it is necessary to clarify whether a given subject of the Russian Federation has made the transition.

Formula for calculating residual value:

Property tax = average annual residual value * tax rate

Formula for calculating the cadastral value:

Property tax = average annual cadastral value * tax rate

How to reduce the cadastral value:

Organizational property tax: rate 2018

By law, regional authorities have the right to set tax rates themselves, but not exceeding the maximum permissible amount equal to 2.2% (clause 1 of Article 380 of the Tax Code of the Russian Federation).

To calculate the tax from the cadastral value, regions cannot accept a rate higher than 2% (clause 1.1 of Article 380 of the Tax Code of the Russian Federation).

For corporate property tax, starting from 2020, a rate of up to 1.1% applies to movable fixed assets (for example, cars) registered from 01/01/2013 (except for property accepted due to the reorganization/liquidation of a legal entity, or from interdependent persons) , not exempt from taxation under Art. 381.1 Tax Code of the Russian Federation. In 2020, the benefit for such property applies when it is prescribed in the regional law. If benefits are not established by law, the tax will have to be paid at the rate adopted by the region, but not more than 1.1% (clause 3.3 of Article 380 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation allows regions to differentiate rates by type of taxpayer or property for which tax must be paid. If local rates, due to the lack of a relevant law, for example, are not established, those specified in the Tax Code (Article 380 of the Tax Code of the Russian Federation) are applied.

When a tax object is located geographically in another subject, tax must be paid at the rates established in this particular subject of the Russian Federation (Article 385 of the Tax Code of the Russian Federation) - this must be taken into account.

Corporate property tax in 2021

The most significant changes are related to the abolition of the condition on recording real estate as a fixed asset for its taxation based on cadastral value (amendments to paragraph 1 of Article 374 of the Tax Code of the Russian Federation, which come into force from the tax period of 2020).

Now to calculate the tax according to the rules of Art. 378.2 of the Tax Code of the Russian Federation, it is sufficient to establish the existence of an organization’s ownership of real estate or the right of economic management, subject to other conditions provided for in this article.

The law also expands the list of types of real estate that can be taxed based on cadastral value. These include other real estate objects recognized as objects of taxation in accordance with Chapter 32 of the Tax Code of the Russian Federation, not provided for in subparagraphs 1-3 of paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation (new edition of subparagraph 4, clause 1, article 378.2 of the Tax Code of the Russian Federation).

By virtue of clause 2 of Art. 378.2 of the Tax Code of the Russian Federation, this creates grounds for the adoption of a law of a constituent entity of the Russian Federation, establishing the specifics of determining the tax base based on the cadastral value in relation to these objects. The following must be taken into account:

— the adoption of a law of a constituent entity of the Russian Federation is not mandatory, but refers to the discrete (exercised at the discretion) powers of the region;

- from clause 2 of Art. 378.2, Art. 401, subp. 2 clause 5 art. 406, paragraph 4 of Art. 407 of the Tax Code of the Russian Federation it follows that the law of a subject of the Russian Federation can establish the specifics of determining the tax base based on the cadastral value both for all objects recognized as objects of taxation in accordance with Chapter 32 of the Tax Code of the Russian Federation, and only for objects of taxation of a certain type (for example, the type of “apartment” , rooms”, “residential buildings or parts thereof”, “garden houses”, “garages, parking spaces”, “outbuildings or structures located on land plots provided for personal farming, gardening, gardening or individual housing construction", "single real estate complexes", "unfinished construction objects", "buildings", "structures");

— if a regional law is adopted, a subject of the Russian Federation has the authority to establish (reduce) tax rates and introduce tax benefits in relation to taxable objects of a certain type [2, clause 2 of Art. 372].

Thus, sub. 4 paragraphs 1 art. 378.2 of the Tax Code of the Russian Federation (as amended by the Law) provides, within the framework of the principle of two keys (federal and regional regulation of property taxes), to expand the list of property assets of organizations that, starting from 2020, can be taxed based on cadastral value. It should be taken into account that by this time the transition to taxation of real estate of individuals based on cadastral value must be completed. Setting up taxation parameters (introducing features for determining the tax base for a specific tax period, determining the type of taxable objects, establishing tax rates and benefits) refers exclusively to the powers of the constituent entities of the Russian Federation.

At the same time, the rules for calculating tax on such objects were adjusted [2, clause 12 of Art. 378.2]: if their cadastral value has not been determined, the calculation of the tax base and the amount of tax (the amount of the advance tax payment) for the current tax period is carried out in the manner prescribed by Chapter 30 of the Tax Code of the Russian Federation for calculating the tax base based on the average annual value of the property.

A.V. Laschenov

Calculation of property tax for organizations 2020

The tax base should be calculated separately for property (clause 1 of Article 376 of the Tax Code of the Russian Federation):

at the location of the company,
for each “isolation”, which has a separate balance,
having a location different from the location of the organization,
according to which the base is determined from its cadastral value,
taxed at different tax rates.

The procedure for calculating property tax for organizations in 2018 is influenced by the value of the property that forms the tax base.

Average annual cost

is accepted by the base in most cases (clauses 4, 6 of Article 376 of the Tax Code of the Russian Federation). For an advance payment, it is calculated by adding the residual value of the objects on the 01st day of each month of the reporting period and on the 01st day of the month following the reporting period, divided by the number of months of the period (3, 6 or 9), increased by 1. Next, to calculate the advance payment payment, the tax base is divided by 4 and multiplied by the tax rate.

The average annual value for calculating the property tax of enterprises is formed by adding the residual value on the 01st day of each month of the year and on December 31, divided by the number of months of the period increased by 1. The amount of tax to be paid additionally for the year is calculated as the product of the average annual value by the tax rate, minus advance payments accrued during the year.

From cadastral value

Property tax 2018 for legal entities can be paid by companies using OSNO, simplified tax system and UTII (more recently) that own (Article 378.2 of the Tax Code of the Russian Federation):

Trade or administrative and business centers, or premises and offices in them.
Non-residential premises, according to the “Unified State Register of Real Estate”, if their purpose is to accommodate offices, trade, consumer services companies and catering;

In these cases, it is considered from the cadastral value if the specified objects were included by regional authorities in a special list of real estate, officially published before the beginning of the reporting year. For objects not included in the list, or whose cadastral value was determined later (during the reporting year), the tax is calculated from their average annual value (clause 2, clause 12, article 378.2 of the Tax Code of the Russian Federation).

Houses or other residential premises not included in fixed assets. If the region determines the cadastral value for them not as of January 1, but later during the year, the tax for the reporting year will still have to be calculated from the cadastral value - this provision has been in effect since 2018 (clause 2.1, clause 12, article 378.2 of the Tax Code of the Russian Federation) .

Tax advances are calculated as the product of the cadastral value of the property as of January 1 of the reporting year divided by 4 and the tax rate.

The tax payable at the end of the year is equal to the product of the cadastral value as of January 1 of the reporting year and the tax rate, minus advances accrued during the year.

Property tax for individuals

Individuals - Russians who own any property - will face high taxes next year. Back in 2014, the President signed the Federal Law, which introduced changes to the Tax Code. Tax calculation will be made based on the cadastral value of the property. Previously, this calculation was made based on inventory value.

With the onset of 2020, different regions began to conduct cadastral valuation of property. It was agreed that it would be 15-20 percent lower than the market value. In fact, the market value of property is constantly changing, which is difficult to track. Therefore, during the cadastral valuation, errors were made in inflating the cadastral value, which are disputed by property owners in court.

Optimization of corporate property tax

Property tax is often one of the most significant tax payments of a company. At the same time, there are completely legal ways to reduce the tax burden.

Since the Tax Code does not provide for tax deductions for the property tax of organizations, and only a limited number of enterprises can count on benefits, taxpayers can use the following for optimization:

special tax regimes - “simplified” or UTII, in which no tax is paid at all, except for the cases indicated above;
choosing the most profitable method for calculating depreciation of fixed assets from all possible ones;
regular reassessment of the operating system;
receiving property on lease - the tax object can be listed on the lessor’s balance sheet, or the lessee applies an accelerated depreciation rate.

Property tax for individuals in 2020 will be calculated according to new rules

The remaining amount at the beginning of each month of the year is as follows: Month Residual amount January 1, 55,000 February 1, 54,000 March 1, 53,000 April 1, 52,000 May 1, 51,000 June 1, 50,000 July 1, 49,000 August 1, 48,000 September 1, 47,000 October 1, 46,000 November 1, 45,000 December 1, 440 00 31 December 43000

First, let's calculate the average annual residual value:

(55000+54000+53000+52000+51000+50000+49000+48000+47000+46000+45000+44000+43000 / 13 = 637000 rubles

Let’s take a tax rate of 2% for calculation:

637,000 * 2% = 12,740 rubles will be the property tax for 2017. Payment deadlines The tax period for taxpayers calculating the amount of property tax based on the residual value is: 1st quarter, half a year, 9 months. Tax period for cadastral value: 1st quarter, 2nd quarter, 3rd quarter.

Property tax - reporting

Where tax reporting periods apply, a calculation for the advance payment must be submitted quarterly to the relevant Federal Tax Service. The deadline for submission is the 30th day of the month after the reporting period.

Be sure to submit your annual tax return no later than March 30 of the following year.

“Property” reporting forms (approved by order of the Federal Tax Service of the Russian Federation dated March 31, 2017 No. ММВ-7-21/271), fresh - used from this year, submitted to the Federal Tax Service not only at the location of the enterprise (or “separate” on a separate balance sheet) , but also by the location of the real estate, different from the location of the company (Article 385 of the Tax Code of the Russian Federation). Read our article on how to fill out a new property tax return for 2020.

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How often do legal entities need to pay property taxes?

Payment of property tax occurs in two stages:

– payment based on the results of the past year; – payment is made quarterly.

The declaration acts as a report on the payment of this type of tax. Legal entities must independently calculate the amount of the fee, fill out reports and submit them to the Fiscal Tax Service at the place of registration of a separate or their branch, the property itself. There is also a deadline for paying for the property. There are two options here:

– the total amount must be paid no later than March 30 at the end of the period; – deadline for making advance payments – the results of the first quarter are taken into account, no later than the 1st day of the next 30 days.

Property tax: innovations - 2020

From January 1, 2020, movable property again became the object of taxation. Corresponding changes to the legislation were made by Federal Law No. 335-FZ dated November 27, 2017.

Let us recall that before 2020, legal entities were exempt from paying movable property tax on objects registered as fixed assets after January 1, 2013.

From January 1, 2020, according to the new version of Art. 380 of the Tax Code of the Russian Federation and Art. 381.1 of the Tax Code of the Russian Federation, the tax benefit on movable property of organizations belonging to 3–10 depreciation groups no longer applies. However, according to Art. 381.1 Tax Code of the Russian Federation,

“The law of a constituent entity of the Russian Federation in relation to property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation, from the date of issue of which no more than 3 years have passed, as well as property classified by the law of a constituent entity of the Russian Federation as innovative high-performance equipment, may establish additional tax benefits up to complete exemption such property from taxation.”

Thus, in the territories of different regions of Russia, various benefits may apply in relation to movable property other than that acquired from related parties and received during liquidation or reorganization - depending on the legislation of the subject. However, the list of property in respect of which a subject of the Russian Federation can make decisions on benefits is limited - benefits can only be established in relation to property, from the date of issue of which no more than 3 years have passed, as well as in relation to innovative equipment. However, no restrictions are imposed on the amount of benefits.

Subjects of the Russian Federation can also regulate the timing of payment of advance payments and movable property tax. Therefore, timing may vary in different regions.

As for the rates for movable property tax, then, according to clause 3.3 of Art. 380 of the Tax Code of the Russian Federation, in 2020 the maximum tax rate on movable property should not exceed 1.1%. From 2020, the maximum rate will be doubled - to 2.2%.

It should be noted that enterprises operating under the simplified tax system are still exempt from property tax (including movable property) in 2018. For companies using the simplified tax system, the object of taxation is exclusively real estate that has a cadastral value at the beginning of the tax period.

As for other legal entities - owners of movable property, when calculating tax, one should be guided by regional legislation.

Thus, in the territory of St. Petersburg, the benefit was retained for movable property, the date of issue of which no more than three years have passed. The remaining movable property will need to pay tax at a rate of 1.1%. (Article 1, Law of St. Petersburg dated November 29, 2017 No. 785-129 “On amendments to certain laws of St. Petersburg on taxes and fees” (adopted by the Legislative Assembly of St. Petersburg on November 29, 2017))

The Moscow authorities have not yet adopted a law defining benefits for movable property. Therefore, all capital taxpayers must tax movable property at a rate of 1.1% (with the exception of property tax on cadastral value).

As for the Moscow region, the tax rate on movable property from 2018-2020 is 0%. (Law of the Moscow Region dated October 3, 2017 No. 159/2017-OZ)

Also, the benefit for movable property has been preserved on the territory of the Chechen Republic (Law of the Chechen Republic dated November 27, 2017 No. 45-RZ). In the Ivanovo and Lipetsk regions (Law of the Ivanovo Region dated December 11, 2017 No. 94-OZ, Law of the Lipetsk Region dated September 14, 2017 No. 106-OZ) the benefit was extended until the end of 2020.

However, of course, these benefits are established by subjects taking into account the restrictions that the Tax Code imposes on their powers - namely, only in relation to property, from the date of issue of which no more than 3 years have passed, as well as in relation to innovative equipment.

At the end of the article, I would like to emphasize that the above changes apply only to movable property of organizations belonging to 3–10 depreciation groups. Fixed assets of depreciation groups 1 and 2 are still exempt from taxation (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

The algorithm for calculating property tax in 2020 has changed significantly. Movable property again became the object of taxation. In order to correctly determine the property tax base, it is necessary to use not only the norms of the Tax Code of the Russian Federation, but also the relevant laws of the constituent entities of the Russian Federation.

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Organizational property tax - changes from 2020

We discussed the residual value above in the text. As for paying tax at cadastral value, it is necessary to clarify whether a given subject of the Russian Federation has made the transition. Formula for calculating the residual value: Property tax = average annual residual value * tax rate Formula for calculating the cadastral value: Property tax = average annual cadastral value * tax rate How to reduce the cadastral value: How to calculate property tax for the year? What does the tax calculation consist of:

Calculate the average annual residual value or average annual cadastral value;
Tax rate: each subject has its own rate, the maximum is 2.2%.

Example: An organization needs to calculate property tax for the year. Subject to the conditions of placement on personal farm lands and in gardening societies (partnerships).

if there is shared property ownership, the property tax for individuals will have to be calculated for both owners separately.
military officers.

What will they do with the “unfinished construction”? The Ministry of Finance explained last year that owners of real estate that is under construction or in a suspended process will be given notice sheets from the tax office. The tax on “unfinished construction” will begin to work in 2020. The principles and formulas of calculation will be the same as for a standard finished object. The Ministry of Finance here turns to civil legislation, since identifying “unfinished construction” is usually difficult, because they are not registered with the authorities.

Property tax rates for legal entities in 2020

Tax rates are determined by regional authorities. See the table of rates for all regions below. However, the maximum rates are determined in the Tax Code of the Russian Federation. Regional authorities cannot set a tax higher than these rates.

Download the table of property tax rates 2020 by region>>>

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Maximum property tax rates in 2020 for legal entities

Type of property

The maximum rate established by the Tax Code of the Russian Federation

for all property not specified below

for real estate , the tax base of which is the cadastral value , in Moscow.

for real estate, the tax base of which is the cadastral value for all constituent entities of the Russian Federation, except Moscow.

on public railway tracks, as well as structures that are an integral part of them. The list of such property was approved by the Decree of the Government of the Russian Federation dated September 30. 2004 No. 504. When calculating tax on objects that were put into operation after December 30. 2020, reduction factors can be used

along main pipelines, power transmission lines, as well as structures that are an integral part of the listed facilities

on objects of main gas pipelines, gas production, production and storage of helium;

for objects that are provided for: – technical projects for the development of mineral deposits and other project documentation for the performance of work related to the use of subsoil areas; – design documentation of capital construction projects and those necessary to ensure the functioning of main gas pipelines, gas production, production and storage of helium. The Government of the Russian Federation approved a specific list of such property by order dated 19.10. 2020 No. 2188-r. When calculating tax for 2020, be guided by the list specified in paragraph 3 of paragraph 1 of the order.

Important ! If regional authorities have not established a rate for your type of property, use the maximum rates.

Table of rates and terms for payment of advance payments 2020 by regions of Russia

Download the table of property tax rates 2020 by region>>>

Structures currently under construction

Comments from the Ministry of Finance regarding the owners of “unfinished buildings” indicate that such a layer of Russian residents may be inclined to receive notifications from the tax service. The latest news about the property tax rate in 2020 reports that unfinished buildings will fall under the new tax collection system. Rates for “unfinished construction” will be calculated using similar methods and formulas as other types of structures.

However, members of the government apparatus say that it is difficult to detect such real estate objects, since they do not go through the registration database. The authorities intend to fill such a gap in legislation as follows:

make the procedure for registering property simpler;
introduce mandatory registration of real estate, the construction period of which is at least three years.

How to find out the property tax rate for a legal entity in 2020

Property tax rates for legal entities in 2020 are fixed in regional laws. The first option to find out the rate is to find the law and look it up. And the second is to use the service on the official website of the Federal Tax Service of Russia nalog.ru “Reference information on rates and benefits for property taxes.” The service data helps you find a document from a constituent entity of the Russian Federation, which indicates the current property tax rates.

Let's determine the rate using an example

Using an example, we will look at how to determine the corporate property tax rate using the service.

Sigma LLC is located in the Yaroslavl region. On the balance sheet it has real estate, OKVED organization "circus activities". This property is used directly for the main activity. To determine the rate:

type of tax;
taxable period;
subject of the Russian Federation (in our case – Yaroslavl region).

In the window below, the service will show the law that approves property tax rates in a given region:

Step 2. Click the active “More details” link in the table. A table will open showing regional rates. In our example, the organization applies a rate of 1.1%. In addition, the form indicates local and federal benefits:

Rates when calculated based on average annual and cadastral values

The maximum rate for property, the tax base of which is the average value of the property, is 2.2%.

The maximum rate for real estate, on which tax is calculated based on the cadastral value, is 2%.

The calculation of property tax has its own characteristics in each of these cases. When calculating the tax based on average value, the tax rate is multiplied by the average value of the property for the reporting period. When calculating property tax at cadastral value, the tax rate is multiplied by the cadastral value of the property as of January 1 of the tax period (reporting year).

We find out the corporate property tax rate for legal entities

Legal entities, as well as individuals, must pay property tax, and this provision is determined by Chapter 30 of the Tax Code. The property tax rate for organizations in 2020 for legal entities and local governments are determined. As well as the size, calculations and procedure for paying this tax, will be determined by local authorities.

Taxpayers

If you study the current legislation, it becomes clear that tax payers will be organizations that own real estate and movable property. This property must be accounted for in the financial statements and shown on the balance sheet as fixed assets.

When considering this issue, it is worth understanding that not all objects will participate in taxation. What is not included in this list?

Those objects that have been assigned the status of cultural heritage of the Russian Federation;
Vessels registered in the international registry;
Plots of land and environmental management facilities;
Vessels with power and nuclear installations, as well as icebreakers;
Space industry objects;
Those objects that, at the legislative level, belong to the first and second groups of depreciation funds.

Who will act as property tax payers among legal entities:

Persons who own movable and immovable property that does not belong to the first and second depreciation groups, capitalized before 2013;
Property is accounted for on the balance sheet of the enterprise in the section “Fixed Assets” or “Profitable Investments in Material Assets”;
Property on the balance sheet of an enterprise, guided by Article 374 of the Tax Code, must fall under the tax category.

Expert opinion

Natalya Titova

Property lawyer. Work experience as a lawyer - 11 years. A large number of cases won

View lawyer's comments

If representative offices of foreign enterprises operate on the territory of the Russian Federation, they also pay tax on the listed property, as well as on that which was acquired under a concession agreement.

Benefits and discounts

Current legislation also provides for certain types of discounts when paying property taxes. Who will be eligible to receive benefits and what are they?

Organizations that are engaged in religious activities and property belonging to them.
Any organizations and units that are directly related to the criminal and executive system. And the property thanks to which they perform their functions.
Property objects that are related to advocacy and legal advice.
Institutions for people with disabilities that are officially registered and have the right to engage in the chosen activity.
State organizations that are engaged in scientific activities and property belonging to them.
Pharmaceutical enterprises and property that is directly related to their activities.

Calculating property tax

For individuals who are engaged in individual entrepreneurial activities, the property tax rate will be calculated by the tax service department. And the taxpayer will receive a corresponding notification at his address, which will indicate the amount required for payment.

But when it comes to legal entities, they independently calculate the tax payment. This is done using a specific algorithm. He, in turn, takes into account the following points:

determination of the property that is subject to taxation;
determining the possibility of obtaining benefits for this property;
determination of the grounds for calculating the tax amount;
determine the tax rate according to which the final payment amount will be calculated;
and directly, the calculation of the payment itself, which will be included in the budget.

After this, the payer must fill out a declaration, a sample of which can be found on special websites, or directly at the tax service department. The completed form indicating the details is submitted to the employee, after which an official accrual will be made.

Changes in legislation

Starting in 2020, amendments were made to the current legislation, according to which the calculation of corporate property tax for legal entities became different. With the advent of changes, this tax will be calculated taking into account special rates that are set separately for each specific region. The Tax Code assigns a rate equal to 2.2%. But in each region, local authorities change its size, which will depend on the category of taxpayer and type of property.

Expert opinion

Natalya Titova

Property lawyer. Work experience as a lawyer - 11 years. A large number of cases won

View lawyer's comments

The essence of introducing these changes is to gradually, over a period of 5 years, increase the tax rate by 100% . Every year this increase occurs by 20%. These indicators relate to real estate.

This period was chosen for a gradual transition to paying tax not according to inventory value, but according to cadastral value. After all, it will have a big difference with the inventory and will exceed it to a significant extent. The cadastral value is approximately equal to the market value.

The tax rate used and its calculation in 2020

Not all subjects of the Russian Federation have made the transition to paying tax at cadastral value for the current period. When real estate is assessed at cadastral value, the tax rate cannot be higher than the following indicators:

for cities of federal significance - 1.5% (2014), 1.7% (2015), 2%, all subsequent years;
for other cities of the constituent entities of the Russian Federation - 1% (2014), 1.5 (2015), 2%, all subsequent years.

Both the payers themselves and their property can be of different categories, therefore legal acts have an amendment on the possibility of establishing a differentiated rate for payments.

To calculate the necessary tax deductions for an organization for one quarter, you can use the following procedure:

Property tax at residual value = average price for the reporting tax period * tax rate / 4;
Property tax by cadastral value = the amount of the cadastral value of the property that is subject to taxation * tax rate / 4.

The maximum tax rate specified in the Tax Code is 2.2%. But, as a rule, in the regions this indicator is slightly lower. And therefore, the final amount to pay will not be so large. Cities of federal significance will have the highest indicators.

During the tax period, all contributions to the budget must be made and declarations submitted on time. Then organizations will be able to continue their work without worrying that they may be charged a penalty for late payment. And the amount of the fine will be determined in the amount of 20% of the amount of tax that the company did not pay on time.

Property tax benefits

Not all organizations pay property tax, and not all types of property are subject to this tax. There are benefits provided for in Article 381 of the Tax Code of the Russian Federation.

The first category is benefits that completely exempt an organization from paying property tax. Those. the tax is not paid at a preferential rate, and there is no base for it at all. For example:

benefits for specialized prosthetic and orthopedic enterprises;
bar associations, law offices and legal consultations;
state scientific centers;
management companies and organizations are participants in the Skolkovo project.

The second category is tax exemption for certain types of property. For example:

property of organizations and institutions of the penal system used to carry out the functions assigned to them;
property of religious organizations used by them to carry out religious activities;
property of organizations whose main activity is the production of pharmaceutical products;
property recorded on the balance sheet of organizations that are residents of special economic zones (SEZs), except for shipbuilding organizations that have the status of residents of industrial production special economic zones;
property of organizations participating in the free economic zone, etc.

The effect of such benefits extends to the entire territory of Russia, regardless of their mention in regional laws. Such property is exempt in the amount of 100% from property tax, that is, a 0% rate is actually applied. The full list of benefits can also be viewed on the website nalog.ru in the “Reference information on rates and benefits for property taxes” service.

In addition, regions can establish additional benefits.

Important ! The presence of benefits does not relieve the organization of the obligation to prepare a property tax return. When using benefits, you must indicate property that is exempt from taxation in your declaration.

Benefits and rates for movable property tax from 2018

From 2020, a tax on movable property will be introduced throughout Russia. The benefit was abolished at the federal level, and the issue of benefits was transferred to the jurisdiction of the regions. If before 2020 the authorities of the subject managed to pass a law on exemption from payment or on reduced rates, then the benefit will apply. If not, companies pay movable property tax at a maximum rate of 1.1% for assets that are registered both before and after January 1, 2013.

From 2020, regions will be able to raise the rate to 2.2%.

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Who is exempt from paying corporate property tax

The list of organizations exempt from the obligation to pay this tax is listed in paragraphs 1.1 and 1.2 of Art. 373 Tax Code of the Russian Federation.

Object of corporate property tax

For Russian organizations, the object of taxation is movable and immovable property, recorded on the organization’s balance sheet as an object of fixed assets (account 01).

Property exempt from taxation

The following are not subject to property tax:

Land plots, water bodies and other environmental management facilities.
Objects of cultural heritage (historical and cultural monuments).
Nuclear installations, storage facilities for nuclear materials, disposal of radioactive waste.
Space objects.
Vessels registered in the international ship registry.
Other objects specified in clause 4 of Art.
374 Tax Code of the Russian Federation .

note
that from January 1, 2020, the benefit providing for exemption from taxation of fixed assets included in the first or second depreciation group (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation) ceases to apply. The decision to extend the period of the benefit or set the tax rate has been transferred to the power of the regions, which, in the event of refusal to extend the benefit, will be able to set the rate for this tax in the amount of no more than 1.1% (at the moment the tax rate on property of organizations cannot be more than 2.2%)