What benefits exist for personal property tax? On the procedure for providing benefits for property taxes for individuals Apartment tax benefits

Some categories of citizens have the right to request property tax benefits. There are tax deductions and benefits; pensioners are entitled to separate “gifts” from the tax authorities. If you read the Tax Code well, every family can take advantage of benefits this year.

Property tax and types of property on which it is levied

For a country's tax system, there are two largest types of influences from individuals. These are local taxes (to federal budgets) and general taxes, sent to the state treasury, and distributed further from it. Property tax for individuals is local and goes directly to the budgets of the constituent entities.
Until 2015, only property owners paid tax; since 2015, those citizens of the Russian Federation who have ownership rights to property subject to taxation also pay. The list of property objects can be found in Article 401 of the Tax Code of the Russian Federation.

In particular, these are the following objects:

1. Apartments and other residential premises;
2. Unified real estate complexes;
3. Private houses;
4. Unfinished (under construction) objects;
5. Parking lots and parking spaces (defined in the Tax Code as parking spaces);
6. Other structures, even outbuildings.

That is, a farmer who has a large number of houses, a pigsty, a cowshed, a chicken coop, etc., may already be thinking about applying for a property tax benefit in 2019.

About the size of tax rates in the Russian Federation

Since the tax is local, the rates are determined differently by the subjects of the country.

There is a generalized coefficient base:

• For property whose inventory price is less than 300,000 rubles, the tax corresponds to 0.1% of the value;
• For property “worth” between 300 and 500 thousand rubles, the rate ranges from 0.1% to 0.3% per year;
• Expensive objects with an inventory value of 500,000 rubles or more are subject to taxation at a rate of 0.3% to 2% (high rates are applied, for example, in the capital).

You can calculate the tax based on the cadastral value of the property. It is customary to take 0.1% for premises and garages, 2% for new buildings, 0.5% for other real estate objects.

Who is eligible for federal benefits?

Having completed a package of documents confirming their right to deduction, the following categories of taxpayers can receive it:

1. Pensioners with a supporting certificate;
2. Disabled people of groups I and II with a VTEK certificate;
3. Disabled children;
4. Participants of the Second World War and other military operations, with a supporting book;
5. Liquidators of accidents at the Chernobyl nuclear power plant;
6. Heroes of the USSR and the Russian Federation.

It cannot be that the above-mentioned citizens are given a discount on all property.

They are forced to choose one object to which they have ownership rights and register it as preferential.

For example, only one apartment or one garage (in this example, it is more profitable to register for an apartment, of course).

Benefits for property owners

Not only citizens with special documents, but also owners of special property can receive a discount.

Article 407 of the Tax Code of the Russian Federation provides for deductions for the following objects:

• Workshops or studios;
• Placed objects on the territory of libraries or museums;
• Buildings up to 50 sq.m. m., used for auxiliary purposes on farms or gardening farms.

Here we understand why our farmer from the first example may not be in a hurry: his holdings are taxed according to a preferential scheme. Again, federal benefits in this case are established by the administration of each subject of the Russian Federation.

The following housing rates apply for Moscow:

1. Apartments with a cadastral value of up to 10 million rubles – 0.1%;
2. Apartments and other housing worth 10-20 million rubles – 0.15%;
3. If the cadastral value is in the range of 20-50 million, you will have to pay 0.2%.

Property tax deductions for the current year

Is the possibility of receiving benefits under a special status excluded? Wait, there is another option: a tax deduction for real estate, which is due to ALL owners by law (Article 403 of the Tax Code of the Russian Federation). The size of this deduction, or how much the tax base is reduced, depends on the type of property.

There are 3 of them, based on housing area:

• Room owners can deduct 10 sq. m. from the area, and tax the remainder. For example, if you own a share in an apartment measuring 15 square meters. m., then only 5 sq.m. of which are taxed.
• Owners of apartments in multi-storey buildings can deduct 20 square meters in the same way. m. from the total area, and the rest of the area is “paid” to the state.
• Finally, lucky owners of ownership of an entire house can reduce its tax base by 50 square meters. m. So, if you own a country house of a smaller area, you can rest easy: you don’t need to pay tax for it.
• Are any of the readers of this article the owner of an entire real estate complex? Well, you are entitled to a fixed deduction of 1 million rubles; by this amount you can reduce the cadastral value of the property to calculate the tax.

How to get property benefits

Since little happens automatically in our bureaucracy, the property owner needs to claim the benefit. That is, make a statement in writing. If you forget, or for some reason the application is lost, you will be charged the full tax. And since it is you, as the owner, who must fill out the declaration, they may also be accused of erroneous actions and a fine will be charged.

Of course, not everyone is comfortable working with a computer, and if you take a form, fill it out by hand and send it by mail, be sure to make a list of the attachments and send it by registered mail.

Once again, all the ways to apply for property tax relief are:

1. Visiting the Federal Tax Service office at the place of registration;
2. Taxpayer’s personal account on the portal;
3. Sending a form with copies of documents by Russian Post. Copies in this letter must be certified by a notary.

First of four pages of application:

How to fill out an application

The application itself is a form of a certain form, consisting of 4 sheets.

You need to fill out in the following order:

1. Title page - be sure to enter all information about the taxpayer, without making a mistake in the passport data and not forgetting to indicate the TIN;
2. The second sheet is for vehicle owners;
3. The third is filled in when paying land tax. If you don't own it, skip it;
4. The fourth is just for property owners. It must be filled out, making a note about the type of property, indicating the cadastral number.
5. You must indicate on what basis you are requesting the benefit. That is, if this is an ID, then enter its number. If this is a tax deduction, indicate for what type of property.

What needs to be attached to the application

Copies of all documents mentioned in it. Plus copies of your passport, TIN certificate and a document confirming that you are the owner of this property. It is best to have copies notarized unless you are sending them electronically or digitally signing them.
The entire package of documents will be checked by the tax inspector at the place of registration.

Tax exemption is one of the types of tax benefits provided to taxpayers subject to certain grounds and conditions. From this article you will learn about all possible property tax benefits for individuals.

Types of benefits

• Federal level

These preferences are provided for by the Tax Code of the Russian Federation and extend their effect to the entire territory of the Russian Federation. They cannot be canceled by decisions of regional and local authorities. They can be established not only for federal taxes, but also for regional and local ones.

• Regional level

They are established by the laws of regional authorities, on a par with federal benefits. They apply only to taxpayers of the region in which a particular tax is established and put into effect.

• Local level

They are established by the authorities of municipalities and are valid only on the territory of the municipality where the taxpayer’s property is located. These benefits are established based on local taxes, which include land and transport taxes, and trade taxes.

Let us consider, using an example, what benefits and for which taxpayers are currently established for property taxes: transport, land and property tax, and also briefly define what such a benefit as a tax deduction is and who has the right to it.

Transport tax

The tax on owned vehicles is regional, and therefore preferences for it can be established at the level of the Russian Federation and its constituent entities.

Federal benefits for this tax depend solely on the type of vehicle and the power of its engine. The Tax Code of the Russian Federation does not provide for other grounds (classifying the owner of a vehicle as a preferential category of citizens, etc.), but it gives the opportunity and establishes additional benefits directly to the regional authorities.

So, for example, according to the Tax Code of the Russian Federation, transport tax is not imposed on passenger cars of disabled people with a power of up to one hundred horsepower, boats (rowing and motor boats, if the latter have an engine with a power of no more than five horsepower), stolen cars (if the theft is confirmed by a certificate from the Department of Internal Affairs) , special equipment owned and used in the activities of agricultural producers, sea and river fishing vessels and a number of other vehicles listed in the Tax Code of the Russian Federation.

Regional authorities may provide benefits for such categories of taxpayers as low-income citizens, large families, heroes of the USSR and the Russian Federation, veterans and disabled people of the Second World War and other military and combat operations, owners of cars with a low-power engine, etc. You can learn more about transport tax benefits from the article directly devoted to the benefits of this tax.

Land tax

Due to the fact that this payment is classified as local, preferences (benefits) can be established both at the federal and local levels. Article 395 of the Tax Code of the Russian Federation provides a complete list of payers exempt from taxation for this payment.

For a number of taxpayers, it is possible to reduce the tax base by a set amount of 10,000 rubles.

Property tax

Unlike other payments for property owned, this tax differs according to the subjects of law from which it is levied and is accordingly divided into a tax on the property of organizations and separately on the property of individuals. Moreover, the tax on the property of citizens is local, and therefore benefits for it are determined by the laws of local authorities, and payment for the property of organizations is regional, on the basis of which the categories of benefit recipients are determined by the constituent entities of the Russian Federation.

As for the tax for individuals, the Tax Code of the Russian Federation has established a fairly wide list of citizens who are subject to exemption from paying this payment; these include, in particular, military and combat veterans, disabled people (1st and 2nd grade), Heroes of the Soviet Union and the Russian Federation , military personnel discharged from service (service experience of at least 20 years), pensioners, etc.

For legal entities, tax exemptions are allowed for such taxpayers as religious organizations and organizations of people with disabilities, organizations involved in the production of pharmaceutical products, etc.

A complete list of property tax benefits for legal entities and citizens can be found in a separate article: “Who is exempt from paying property tax for individuals and legal entities? »

Tax deductions

The right to reimbursement of expenses on certain grounds (purchase of real estate and other property, payment for studies or medical services, insurance and pension contributions, etc.), as a general rule, is a benefit for the working population of the Russian Federation. Citizens of the Russian Federation who have earnings from which income tax is deducted by them or their employers can receive it.

Thus, those citizens who do not officially work cannot receive the benefit, with the exception of pensioners, to whom the legislation has given the right to transfer the balance of the deduction back three years, but only for property deductions. They cannot receive social, standard and other types of deductions unless they have an additional source of income other than a pension.

Details about what types of deductions are available to retired persons are described in the following article: “

Benefits for property tax for individuals provided for in accordance with the Tax Code of the Russian Federation (see paragraph 2 of Article 399 and Article 407 of the Tax Code of the Russian Federation) are conditionally divided into three types. Firstly, these are benefits established by federal laws for certain categories of citizens, secondly, these are property tax benefits established by federal legislation for certain categories of property, and thirdly, benefits established by regulatory legal acts of representative bodies of municipalities and local authorities.

In this publication, we will look at what property tax benefits exist for individuals, and primarily benefits, namely for land plots and residential buildings on them.

Federal property tax benefits for certain categories of citizens

According to Letter of the Federal Tax Service of the Russian Federation No. BS-4-21/48@ dated January 09, 2017 and paragraphs. 1 – 13 p. 1 art. 407 of the Tax Code of the Russian Federation, a tax benefit for property tax in the amount of 100% (that is, actually an exemption from tax) is provided for the following categories of citizens:

• For Heroes of the Soviet Union, Heroes of the Russian Federation and holders of the Order of Glory of three degrees;
• For participants in the Great Patriotic War, the Civil War, participants in combat operations related to the defense of the USSR as part of active military units and headquarters, for combat veterans and former partisans;
• For disabled people of groups I and II and people with disabilities since childhood;
• For persons who are entitled to receive social support as those exposed to radiation as a result of participation in the liquidation of the disaster at the Chernobyl nuclear power plant, as participants in nuclear tests at the Semipalatinsk test site and the accident at the Mayak production facility in 1957 (see Law No. 175-FZ of November 26 1998 (Article 1), Law No. 2-FZ of January 10, 2002 (Article 1) and Law No. 1244-1 of May 15, 1991 (Article 4));
• For civilian personnel of the Soviet Army, Navy, internal affairs and state security agencies who during the Second World War were part of the active army or held regular positions in military units, institutions and headquarters of the army and navy, as well as for persons who participated in the specified period of the war in the defense of cities, as a result of which this period was counted towards his length of service for the purpose of awarding a preferential pension for military personnel of active army units;
• For citizens who performed international duty in Afghanistan and other countries where hostilities took place;
• For family members of military personnel who have lost their breadwinner;
• For military personnel with a total length of service of 20 years or more, who were dismissed from military service upon reaching the age limit, for health reasons or due to organizational reasons;
• For pensioners receiving pensions based on the legislation of the Russian Federation and another state, for men over 60 years of age and women over 55 years old receiving a pension under the legislation of the Russian Federation;
• For spouses and parents of military personnel and government employees who died in the line of duty;
• For persons directly involved in testing nuclear and thermonuclear weapons, in eliminating accidents at nuclear installations on ships and military facilities as part of special risk units.

Federal tax benefits for certain categories of property

According to the tax legislation of Russia (clauses 14 and 15 of clause 1 of Article 407 of the Tax Code of the Russian Federation), taxpayers can be completely exempt from paying federal taxes on the following types of property:

• In relation to specially equipped premises and structures that are used as creative workshops, studios or ateliers by persons carrying out creative activities at a professional level - for the period of use of the premises in this capacity;
• In relation to residential premises that are used to organize non-state museums, galleries and libraries open to the public, also for the period of their use in this capacity;
• In relation to structures or outbuildings with an area of ​​no more than 50 square meters, located on plots of land intended for running private household plots, gardening, as well as individual housing construction.

Tax benefits established by local governments

Tax benefits are established not only at the federal level, but at the level of municipalities, representative bodies can adopt regulatory legal acts that establish tax benefits that are relevant for a particular city, for example, for cities of federal significance - Moscow, St. Petersburg and Sevastopol. For Moscow, according to paragraphs. 1 – 13 p. 1 art. 407 of the Tax Code of the Russian Federation provides for exemption from property tax for preferential categories of citizens for one garage or parking space. The benefit is valid under certain conditions listed in Moscow Law No. 51 of November 19, 2014 (Part 1 of Article 1.1) and in Clause 2 of Art. 399 Tax Code of the Russian Federation:

• If the area of ​​the garage or parking space is no more than 25 m2;
• If a tax benefit based on Art. 407 of the Tax Code of the Russian Federation in relation to these objects was not used during the tax period;
• If the property is located in a building that is included in the list of real estate in accordance with clause 7 of Art. 378.2 of the Tax Code of the Russian Federation, taking into account those specified in paragraph 2 of clause 10 of Art. 378.2 of the Tax Code of the Russian Federation conditions.

The concept of a parking space was introduced into legislation starting from January 1, 2017. Accordingly, the ownership of such objects until 2017 was registered as a share in a non-residential premises or as a part of a non-residential premises. The purpose of the object was not indicated; accordingly, the taxation of such real estate was not subject to the established benefits for garages. In order to take advantage of the tax benefits established by law, the owner can write an application to Rosreestr to change the type and properties of his property that meets the requirements and characteristics of the parking space. After changing the name of the object, the Federal Tax Service will calculate property tax using the benefit, according to Letter of the Federal Tax Service of the Russian Federation No. BS-4-21/23301@ dated December 7, 2016 and Information of the Federal Tax Service of the Russian Federation dated December 8, 2016.

Since different tax benefits may be established in different regions of the Russian Federation, we recommend that you look for information on the benefits established in your region on the official website of the Federal Tax Service of the Russian Federation in the section “Electronic services” - “Reference information on rates and benefits for property taxes.”

How to apply for tax benefits on property of individuals?

The procedure for applying for a tax benefit involves drawing up an application to the tax authority and presenting documents confirming the right to receive a tax benefit. This could be, for example, a certificate from the ITU confirming that the beneficiary has a certain disability group. It is also necessary to submit documents on the type and permitted use of real estate, since such information is taken into account by the tax authority when providing property tax benefits for individuals, according to Appendix No. 1 to Order of the Ministry of Health and Social Development of the Russian Federation No. 1031n dated November 24, 2010, Letters of the Federal Tax Service of the Russian Federation No. BS-4-21/6426 dated April 6, 2017 and clause 6 of Art. 407 Tax Code of the Russian Federation.

In addition to the application and the above documents confirming the right to the benefit, the Civil Code of the Russian Federation (clauses 1, 2 of Article 31 and Article 185) and the Tax Code of the Russian Federation (clause 2 of Article 27, clause 3 of Article 29) require the submission of additional documents, for example:

• A notarized power of attorney, if the application is submitted not personally, but through a representative;
• A document confirming the fact of the establishment of guardianship, if the application indicates the person in respect of whom guardianship and trusteeship have been established.

The Tax Code of the Russian Federation (clause 3 of Article 407) establishes that the taxpayer has the right to a benefit only in relation to one piece of real estate of each type. Thus, if a taxpayer-beneficiary owns a house, a garage and an apartment, then he can receive a real estate tax benefit for both the house, the garage and the apartment, but if he has two apartments, then he has a tax benefit for real estate tax on only one of them. A taxpayer with a benefit can choose which apartment he wants to use the benefit for. To do this, he submits a notification about the apartment for which he chooses a tax benefit. Notification in accordance with clause 7 of Art. 407 of the Tax Code of the Russian Federation, must be submitted to the territorial branch of the Federal Tax Service at the location of the real estate before November 1 of the year, which is the tax period from which the tax benefit applies to the selected object.

If the taxpayer does not submit a notification, in accordance with clause 2.9 of the Recommendations sent by Letter of the Federal Tax Service of the Russian Federation No. BS-4-11/5594@ dated April 6, 2015, a tax benefit will be provided in respect of the item for which the calculated tax amount will be greater .

If a taxpayer loses the right to receive a tax benefit during a tax period, then the tax on this item is calculated taking into account a special coefficient, which is equal to the ratio of the number of full months during which the benefit is not valid to the number of months in the tax period. With this method of calculation, according to clause 6 of Art. 408 of the Tax Code of the Russian Federation, the months in which the taxpayer receives the right to a tax benefit and in which this right ends are taken as a full month.

How to return an overpayment of personal property taxes?

According to paragraph 6 of Art. 408 of the Tax Code of the Russian Federation, if a taxpayer submits an application for a tax benefit later than the right to the benefit arose, the tax authority recalculates the amount of taxes for the past period, but for no more than 3 tax periods preceding the year of application. Tax recalculation is carried out no earlier than the moment when the right to the benefit arose.

To return an overpayment of personal property tax, the taxpayer must submit a written application to the tax authority. Within 10 days after receipt of the application, a decision is made on the return of funds paid in excess of tax. After this, within five days a message about the decision made by the tax authority is sent to the taxpayer. The deadline for the return of funds paid in excess without taking into account the tax benefit, in accordance with clause 6 of Art. 6.1, clauses 6, 8 and 9 art. 78 of the Tax Code of the Russian Federation – one month from the date of receipt of the application.

Content

The budgets of different countries, including Russia, are replenished through numerous taxes and fees. Individuals also contribute part of their income to the treasury at all levels. Along with this, certain categories of citizens may have tax prerogatives - pay partially or be completely exempt from contributions. This type of preference can only be obtained if certain conditions and grounds are met.

What are tax benefits for individuals

According to the legislation, tax preferences can be divided into several groups:

• for individuals;
• for organizations and enterprises;
• social nature;
• economic significance;
• aimed at stimulating exports.

The object of taxation of individuals is considered to be income, which includes wages, dividends, gifts, etc., and property, both movable and immovable. Taxpayers entitled to receive tax benefits for individuals in 2018 are:

• Citizens of the Russian Federation, regardless of age, who stay in the country for at least 183 days over 12 months.
• Non-residents are foreigners who conduct their activities in Russia.

Taxpayers may be exempt from paying certain taxes in full or may not pay them in full. In order to receive tax benefits stipulated by law for individuals in 2018, documentary evidence is required that the person actually belongs to the category that has certain preferences.

Types of benefits

In Russia, all benefits related to the issue of taxation of individuals can be divided into three main levels in order of priority:

1. Federal. They are recorded in the Tax Code and have legal force throughout the entire state and cannot be canceled at the regional or local levels.
2. Regional. They have their effect on the territory of a certain region and can be established at the federal level and by regional authorities.
3. Local. They are established by the leadership of municipalities and are valid only on the territory of the municipality where the taxpayer’s property is located.

All citizens of the country pay personal income tax to the state in the amount of 13%. According to the law, certain people, due to their social or professional status, have the opportunity to receive a tax deduction. This is the amount of money on which personal income tax is not taken. There are four main deductions, each of which is regulated by a separate article of the Tax Code.

The right to a standard deduction is available to certain categories of citizens, regardless of the amount of income they receive:

• Parents (guardians) raising natural or adopted children. For the first and second child, the tax-free amount is RUB 1,400. For the third and subsequent ones it increases to 3000 rubles. If the child is disabled, then the natural parents have the right to receive a deduction in the amount of 12,000 rubles, and adoptive parents and guardians - 6,000 rubles.
• Participants and liquidators of man-made accidents, disabled people and participants of the Great Patriotic War, disabled military personnel receive a tax deduction in the amount of 3,000 rubles.
• Persons with the title of Hero, a disabled child and people with disabilities of groups 1 and 2 have the right to claim a tax deduction in the amount of 500 rubles.

The social tax benefit for individuals in 2018 is valid for a certain amount that was spent by a person under certain life circumstances. This should not be related to professional activities, so this includes costs for:

• education;
• treatment;
• charity;
• pension savings.

In 2018, the property deduction applies to all individuals who:

• received profit from the sale of real estate;
• spent their own money or money raised in the form of a bank loan to improve their living conditions.

Professional deductions have a fixed amount or depend on the profit received. The following are eligible to receive the benefit:

• entrepreneurs working under civil contracts;
• lawyers in private practice;
• creative professionals who receive royalties from copyright.

Regulatory framework

Tax benefits for individuals in 2018 are regulated by a whole list of regulations and legal acts. They are published at different levels - from federal to local and can cover both entire population groups and people of chosen professions or social status. The main document that everyone, without exception, turns to is the Tax Code of the Russian Federation. Additionally, other laws should be mentioned:

• Law No. 436-FZ of December 28, 2017 (regulates the amnesty for individuals for debts to tax authorities).
• Law No. 3061-1 of June 18, 1992 (preferences for liquidators of the consequences of the explosion at the Chernobyl nuclear power plant).
• Law No. 175-FZ of November 26, 1998 (issues related to the liquidation of the accident at the Mayak production association).
• Law No. 2-FZ of January 10, 2002 (social guarantees for victims of nuclear tests in Semipalatinsk).

Who is eligible for tax breaks in 2018

Preferences in the form of cancellation of the tax fee or payment of part of it depend on the social status or profession of the citizen:

• Persons who have been awarded the title of Hero of the Soviet Union and/or Russia.
• Disabled since childhood.
• Disabled people of groups 1 and 2.
• Large families with three or more children.
• Citizens injured during nuclear and other man-made disasters.
• Participants in wars and hostilities that took place on the territory of the USSR and the Russian Federation.
• Knights of the Order of Glory.
• Military personnel with more than 20 years of service and transferred to the reserve due to reaching the age limit, due to illness or due to organizational and staff events.
• Persons who took part in nuclear weapons testing.
• Pensioners.
• Family members of military personnel (parents, children, spouses) due to the loss of a breadwinner.
• Participants in combat operations on the territory of foreign states, when sent to these zones for service.
• Creative workers regarding studios, workshops and other premises intended for work.
• Individuals in relation to their existing buildings with an area of ​​up to 50 square meters. m, intended for farming, gardening, etc.

For combat veterans (Chechnya, Afghanistan, etc.), citizens who have been awarded the title of Hero, a number of preferences in the field of taxation are provided. The main ones include:

• A person who owns one type of property (one apartment, house, garage, country house) does not pay property tax.
• Providing a deduction if the person continues to work. For military personnel and combat veterans it is 3,000 rubles, and for Heroes of the USSR and the Russian Federation – 500 rubles.
• Relief on land tax. Citizens are provided with a benefit in the amount of 10,000 rubles. – an amount on which tax is not levied. If, according to the cadastral assessment, the value of the plot is higher, a monetary fee is charged only for the amount exceeding this value.
• Duty on vehicles. At the federal level, there are no legal acts that would exempt people from paying duties. In some subjects of the Federation, local authorities have adopted resolutions that make it possible not to pay transport tax, but each region has its own restrictions regarding the technical characteristics of the car.

Disabled people

People who have become disabled as a result of work, for health reasons and other reasons, and people who have been disabled since childhood also have a number of tax benefits:

• Property. Citizens with disabilities are exempt from paying property taxes, but only if it is registered in their name. This applies to an apartment, house, garage, room, cottage.
• Land. They apply only to disabled people with a disability assigned to group 1 or 2, and for the last category, disability must be established before 2003. The essence of the land tax benefit for individuals who are disabled is that they are exempt from the contribution if the cadastral value of the plot does not exceed 10 thousand rubles. Otherwise, the duty is charged only on the excess.
• Transport. Disabled citizens of groups 1 and 2 may be exempt from transport tax in whole or in part, but they receive such preferences only at the regional level, so this issue falls on the shoulders of local authorities.
• Income. In 2018, individuals who become disabled and continue to work have the right to receive a deduction in the amount of 500 rubles. If the disability was caused by war, man-made disasters, or the person has been disabled since childhood, the amount increases to 3,000.

Pensioners

People who have retired are especially unprotected, since pension payments are small with rare exceptions. The Tax Code specifies exactly which taxes pensioners are exempt from in 2018. At the federal level, only a few areas are outlined according to which elderly citizens can count on benefits:

• Complete exemption from paying the tax to the Federal Tax Service if the cadastral value of the plot does not exceed 10 thousand rubles.
• Deduction in the amount of 500 rubles. for all income on which personal income tax must be paid. If the pensioner is disabled or a military veteran, a liquidator of man-made disasters, the amount is 3,000 rubles.
• Exemption from payment of real estate tax if the pensioner owns only one equivalent object.

At the regional level, there may be additional tax breaks for people who have reached retirement age. One striking example is the duty on vehicles, the amount of which depends not only on the entity in which the citizen is registered, but also on the type of vehicle, its power and other characteristics.

Parents, guardians and adoptive parents of children

Citizens who raise children and are their parents, guardians or adoptive parents have some concessions. They relate to tax deductions:

• For the first and second child, the amount of NV is 1,400 rubles, for 3 and subsequent children - 3,000 rubles.
• For a disabled child – 12,000 rubles.
• If one or more disabled children have been adopted or are under guardianship, the amount is reduced to 6,000 for each child.
• When paying for treatment of a minor, guardians, parents or adoptive parents have the right to return 13% of the amount paid.
• It is possible to return 13% of the amount spent on a child’s full-time education, provided that these funds were not used from maternity capital.
• A double personal income tax deduction is provided to the only parent if the second parent is not indicated on the child’s birth certificate or if he has died or gone missing.

Large families

Also, tax benefits for individuals in 2018 also apply to families raising three or more minors. The most common option, which applies to everyone without exception, is a tax deduction. It depends on the number of children and amounts to:

• first child – 1,400 rubles;
• second – 1,400 rubles;
• third - 3,000 rubles;
• subsequent ones - 3,000 rubles;
• adopted or native disabled child - 12,000 rubles;
• for a warded or adopted child of a disabled person – 6,000 rubles.

At the regional level, benefits (the size of preferences is individual for each subject) may apply to taxes such as:

• land;
• property;
• transport, etc.

Benefits for property tax for individuals

The decision on granting privileges to certain categories of citizens relates exclusively to local authorities. Since 2015, the calculation of the amount of the contribution in some constituent entities of the Russian Federation has been based on the cadastral value of the object, and by 2018 it is planned to switch to this methodology everywhere. According to this system, a certain tax deduction is provided depending on the area of ​​the premises. The exceptions are Moscow, St. Petersburg and Sevastopol, where local authorities have the right to increase the size of the NV. For all other regions, the calculation is made as follows:

• rooms - based on the cost of 10 sq. m;
• apartments – 20 sq. m.;
• houses - 50 sq. m.

Who is exempt from paying

According to the Tax Code of the Russian Federation, certain categories of citizens have the right not to pay property tax. These include:

• pensioners;
• disabled people since childhood and disabled citizens with 1 or 2 degrees of disability;
• Heroes of the USSR and Russia;
• combat participants and veterans;
• persons affected by radioactive radiation;
• military personnel who have served in the Ministry of Defense for more than 20 years;
• employees of the penal system;
• parents, widows and widowers of military personnel who died while on duty;
• people who have buildings used for farming (dachas), if their area does not exceed 50 square meters. m.;
• citizens engaged in creative work, if the premises are necessary for work.

Objects of preferential taxation

Property tax benefits apply to individuals in 2018, provided that only one property of the same type is owned. Another important condition is that it must be owned by a person entitled to grant a preference. The property itself is not used for business activities. Objects of preferential taxation include:

• room in a residential area;
• apartment;
• detached house;
• structures/premises the use of which is intended for creative activities;
• outbuildings, country houses and similar types of buildings, if their area does not exceed 50 square meters. m.

Land tax

Issues related to the taxation of land plots are the responsibility of federal and local authorities. Residents of small nations who lead a traditional way of life on their lands are completely exempt from paying contributions to the treasury. Farm managers are exempt from paying contributions for the first 5 years from the date of registration of agricultural production.

For other citizens, a tax-free amount is established equal to 10 thousand rubles. This means that if the cadastral value of the plot is less than this amount, there is no need to make a payment to the Federal Tax Service. Preferential categories of the population include:

• pensioners;
• combat veterans;
• liquidators and persons affected by man-made disasters;
• disabled people of groups 1 and 2, if the disability was diagnosed before 2004;
• disabled since childhood;
• Heroes of Russia and the USSR.

Preferential taxation of vehicles

Some vehicle owners may not pay vehicle tax. This preference does not apply in all regions of Russia - local authorities themselves decide who pays contributions and who is exempt from them. This is due to a shortage of funds in local budgets and cases where expensive vehicles were increasingly registered in the name of pensioners in order to avoid taxation.

Which vehicles are not subject to tax?

The following types of vehicles are not subject to taxation, regardless of the place of registration:

• Cars registered to a disabled person, provided that their power does not exceed 100 horsepower.
• Special equipment.
• Rowing boats.
• Vehicles that are listed as stolen and have confirmation from authorized authorities.
• Motor boats, if their power is less than 5 horsepower.
• Sea and river vessels.

Regional and local preferences

The rules determining the amount of taxation are established at the federal and local levels. Federal preferences depend on the type of vehicle and its power. At the local level, the amount of the transport tax benefit for individuals in 2018 depends on the category to which the citizen belongs. The list depends directly on each specific region, but, as a rule, beneficiaries include:

• pensioners;
• large families;
• low-income citizens;
• participants in hostilities;
• juvenile prisoners of concentration camps and other places of forced confinement;
• disabled people, etc.

Personal income tax benefits

Citizens who are officially employed and whose personal income tax is deducted from their wages at a rate of 13% have the right to receive a deduction if a circumstance determined by law corresponds to their social status or position. There are 4 groups of deductions:

• standard;
• property;
• professional;
• social.

Individuals who work unofficially and do not pay personal income tax cannot claim such a privilege. Pensioners who, having retired and stopped working, have the right to receive only a property deduction with the possibility of transferring the balance for three years preceding the date of application. If they continue to work, they have the right to claim all types of deductions.

Child tax credit

Tax benefits for individuals in 2018 are available to citizens raising children under 18 years of age. This applies to a tax deduction (NV is not provided for alimony). If the child receives full-time education, the age for granting relief increases to 24 years. Not only blood parents, but also adoptive parents and trustees can claim the privilege, provided that the child is fully supported by them. The non-taxable amount depends on several circumstances and is equal to

• 1,400 rub. – for the first and second child;
• 3,000 rub. – for the third and subsequent children;
• 12,000 rub. – for a native or adopted disabled child;
• 6,000 rub. – for a disabled child, if he is in care.

Training expenses

When studying for a fee, citizens are given a preference in the form of a refund of part of the money paid. Documents for return are submitted in the same year in which payment was made and training was completed at the educational institution. If the study is long-term in nature and payment is made annually, return documents are submitted after each payment. Only officially employed residents of the Russian Federation who pay personal income tax at a rate of 13% can apply for a refund. Additional requirement - payment for training must be made for:

• myself;
• spouse;
• children;
• brothers/sisters.

Refund for treatment

One type of social deduction is the return of money spent on treatment, surgery or the purchase of medicines. The maximum you can count on in 2018 is 15,600 rubles. To receive a portion of the funds spent, you must:

• The medical services or medicines provided were included in the list approved in accordance with Resolution No. 201 of March 19, 2001.
• The payment was made for oneself personally or for close relatives (children, parents, spouses).
• Treatment took place in a licensed medical facility.

Property when buying an apartment

Benefits for purchasing housing (including shared housing) are provided if the citizen is officially employed and personal income tax deductions are made from his earnings. You have the right to submit income declarations to the State Tax Inspectorate only for the current year or for a maximum of three previous years. You can get a deduction for:

• Building your own home.
• Buying a house, apartment, room.
• Repair work, provided that all receipts are kept.

To calculate the amount of money that must be returned, an important condition is the date of purchase of your own square meters. If housing was purchased or built before January 1, 2014, the deduction is provided once in the amount of 13% of the cost of housing. After this date, the deduction amount is set at 260,000 rubles. This means that every year a person can return the personal income tax he paid until he exhausts the required amount.

Tax on mortgage interest

Tax benefits for individuals in 2018 are provided if the housing issue was resolved with the use of borrowed funds. You can get a deduction for interest paid on a mortgage loan if the money was used to improve your living conditions. The maximum amount is calculated based on 3 million rubles. This means that the maximum you can count on is 390 thousand (3,000,000 x 13%). The amount is returned one-time or in fractions over several years, but no more than the money that was transferred to the Federal Tax Service.

Residents of the Russian Federation who:

• Officially arranged.
• They pay monthly personal income tax in the amount of 13%.

When selling an apartment

You are allowed to receive a deduction when selling an apartment for each property sold, but not more than once a year. Only those persons who work and pay personal income tax in the amount of 13% can take advantage of this prerogative. The amount of the refund depends on the amount of time during which the person owned the apartment. The countdown begins from the moment of registration of its ownership - receipt of a certificate of registration of the right to housing:

• If the property was owned for less than 3 years, the maximum that its owner can claim upon sale is a deduction from 1 million rubles. You will have to pay personal income tax on the entire remaining amount.
• If a person owned the property for more than 3 years and sold it, he will not have to pay contributions to the Federal Tax Service.

How to apply for tax benefits in 2018

Whether or not to take advantage of the right to benefits is up to each citizen to decide for himself. This means that the recalculation and return of paid funds is carried out on an application basis, and not on a mandatory basis. You can get money:

• At the main place of work. The deduction will be applied monthly when calculating wages.
• At the inspectorate when submitting an annual declaration (form 3-NDFL).

List of required documents

You can receive tax benefits for individuals in 2018 after submitting certain documents. A certificate in form 2-NDFL is submitted by the employer to the tax office independently before April 1. Since 2018, the legislation has been amended, according to which it is not necessary to provide a package of papers regarding property. The citizen must provide only:

• A written statement with a personal signature, which will contain the grounds for exemption from payment or reduction of the contribution.
• Passport or birth certificate (if the issue of reducing the tax burden concerns minors).
• A document indicating membership in a certain population group (identity card of a pensioner, veteran, disabled person, etc.).

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Property tax for individuals is a local tax, that is, payments from tax payers go to local budgets. This property tax is established by the Tax Code of the Russian Federation and is regulated by regulatory legal acts of regional authorities. The tax period for personal property tax is one year.

Who pays property tax

All owners of real estate located in Russia must pay personal property tax. Real estate on which property tax is paid includes residential buildings, apartments, rooms, garages, parking spaces, unfinished construction projects, and other buildings.

If the property is registered in the name of a child, then he must also pay property taxes. Personal property tax must be paid for a minor child by his legal representatives: parents, adoptive parents or guardians. This is stated in paragraph 1 of Article 26 of the Tax Code and in paragraph 1 of Article 28 of the Civil Code of the Russian Federation.

What properties are subject to tax?

Article 401 of the Tax Code of the Russian Federation lists the properties on which real estate tax is paid. These include:

• residential buildings;
• rooms and apartments;
• garages, own spaces for cars in parking lots and lots;
• unified real estate complexes;
• unfinished construction projects;
• other buildings, structures, structures, premises.

Employees of the Federal Tax Service learn that a citizen has an obligation to pay property tax on individuals from organizations that carry out registration of rights to real estate and cadastral registration. In accordance with Article 85 of the Tax Code of the Russian Federation, these bodies submit all the necessary information to the tax inspectorate upon the fact of registering a taxable object and registering ownership. In the future, this information will be submitted annually.

Property tax benefits

All beneficiaries of property tax for individuals are listed in paragraph 1 of Article 407 of the Tax Code of the Russian Federation. In particular, this

• Heroes of the USSR and Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees;
• disabled people of groups I and II, disabled since childhood;
• participants of the Second World War and other military operations;
• citizens exposed to radiation as a result of the cases listed in Article 407;
• military personnel and members of their families in certain cases;
• pensioners and several other categories of citizens.

Subparagraphs 14 and 15 of paragraph 1 of this article indicate two more categories of persons entitled to benefits in relation to certain objects and depending on the type of occupation. Firstly, these are creative workers in relation to specially equipped premises, for example creative workshops. And secondly, citizens are the owners of buildings with an area of ​​no more than 50 meters, located on summer cottages or on plots for individual housing construction.

The property tax benefit is given in the amount of the tax. In other words, the benefit completely covers the tax, and as a result, no property tax is paid for individuals.

A tax benefit can be provided at the request of the taxpayer for one object of each type, even if the taxpayer has several grounds for applying the benefit.

Not all property subject to real estate tax can benefit from exemptions. Property objects to which the benefit can be applied are listed in Article 407 of the Tax Code of the Russian Federation. These include:

• apartment, part of an apartment or room;
• residential building or part of a residential building;
• premises used for creative workshops, creative studios, ateliers, etc.
• utility buildings with an area of ​​less than 50 square meters. m, located in summer cottages, gardening, etc.;
• garage or parking space.

It is prohibited to apply the benefit to objects worth more than 300 million rubles. based on the results of cadastral valuation, as well as objects, according to a special list of administrative, business and shopping centers. In regions, local authorities may approve additional benefits for property taxes.

You can find out about local benefits on the official website of the Federal Tax Service in the “Reference Information” section or by contacting the tax office. To receive benefits, you must submit to the tax authority an application in a certain form and documents confirming your right to receive benefits. The application form was approved on November 14, 2017 by order of the tax service No. ММВ-7-21/897.

The application can be submitted through the “Personal Account” on the website of the tax service, sent by mail, submitted in person to the tax office, or use the services of an authorized MFC and submit the application there. It is better to submit an application for benefits before May 01. Then the tax office will generate a notice of payment of property tax for the year, taking into account the declared benefit, and the tax will not have to be recalculated.

When the owner owns several objects of the same type, it is not necessary to declare a benefit. In this case, the Federal Tax Service will independently apply the benefit to the property with the maximum amount of real estate tax. If you want to choose an object at your own discretion, then the tax office must be notified of your choice before November 1 of the current year. The notification form was established on July 13, 2015 by order of the Federal Tax Service No. ММВ-7-11/280.

Property tax rates

Property tax rates are “tied” by legislators to the method of determining the tax base. Currently, there are two such methods: by inventory value and by cadastral value of property. Now there is a gradual transition to the method of calculation based on cadastral value throughout Russia. And from 2020, cadastral valuation results will be used everywhere for tax purposes.

The rate and base for calculating property tax are established by legislative acts of local authorities based on the rates determined by the Tax Code. What property tax rate applies in a particular area can be found in the section “Reference information on rates and benefits for property taxes” on the official website of the Federal Tax Service of Russia.

The rates for the “cadastral base” depend on the type of property, and if the real estate tax is determined by the inventory value, then the rates are determined by the value of the inventory value. Thus, the rates applied when using the cadastral value of property as the tax base can be divided into general and special.

• Special rates - 0.1% and 2% apply to real estate directly named in paragraph 406 of Article of the Tax Code of the Russian Federation.
• 0.1% is used for housing, small country houses (up to 50 sq. m), etc., as well as for garages and parking spaces. The size of this rate can be changed by local authorities: reduced to zero or increased by no more than three times (clause 3 of Article 406 of the Tax Code of the Russian Federation).
• For real estate with a cadastral value of more than 300 million rubles. 2% rate applies. The same applies to objects legally included in a special list. In particular, these are shopping centers and complexes, administrative and business, office, retail facilities, etc. For other facilities that do not relate to any of the above, a rate of 0.5% is applied.

The limits of the base rates for calculating tax on the inventory value of an object are specified in paragraph 4 of Article 406 of the Tax Code of the Russian Federation. Their value is determined by the indicator obtained by multiplying the total inventory value by the deflator coefficient.

You do not need to calculate the tax yourself. Tax office employees will do this and send a notification about the amount of tax due. You can find out the tax amount for your property in advance on the Federal Tax Service website. To do this, you need to select the type of tax (on property of individuals), the year and your region in the calculator form. Next, you need to enter the cadastral number of the property.

If you want to understand the tax calculation procedure yourself in order to check the accuracy of the calculation by the tax authority, read on.

Calculation of property tax based on cadastral value

Calculation of property tax for individuals based on cadastral value has been used relatively recently, since 2015. Gradually, all regions of Russia are switching to determining taxes in this way. This transition will be completed completely by 2020.

The basis for calculating the tax is the cadastral value of the property. The cadastral value, unlike the inventory value, is as close as possible to the market level. Therefore, the tax amount calculated is now higher compared to previous years.

In order not to sharply increase the tax burden when switching to a new calculation method, legislators have provided for a transition period. For three years, the tax is calculated taking into account the reduction coefficient established by paragraph 8 of Article 408 of the Tax Code of the Russian Federation. For the first year the indicator is 0.2, for the second - 0.4, for the third - 0.6. From the fourth year the coefficient is not used.

Before applying this coefficient, you need to make sure that the full tax base based on cadastral value is greater than the base determined in the old way - based on inventory value. Otherwise, the tax is calculated without applying the transitional rules.

The formula for calculating property tax for individuals is described in paragraph 8 of Article 408 of the Tax Code of the Russian Federation. To determine the amount of tax payable, you need to multiply the difference in taxes determined by cadastral and inventory values ​​by a reducing factor. To the resulting figure, add the amount of tax calculated based on the inventory value.

In addition, clause 8.1 of Article 408 of the Tax Code of the Russian Federation establishes an additional condition, starting with the calculation for the third year of the transition period. First, you need to multiply the tax amount for last year, calculated without taking into account coefficients, by a coefficient of 1.1. Compare the resulting number with the tax for the current year, also without taking into account coefficients. If the first indicator is less than the second, then the current tax is set equal to the estimated tax amount based on the previous year’s indicator.

Data on the cadastral value of an object can be obtained by submitting a request for an extract from the Unified State Register on the cadastral value of the object. The request can be sent to the territorial body of Rosreestr, or you can use the services of the MFC. In addition, this information can be found on the Rosreestr website.

When calculating tax on certain types of property, the tax authority is obliged to take into account the deductions provided for in paragraphs 3 to 5 of Article 403 of the Tax Code of the Russian Federation. Namely:

• cadastral value 20 sq. m of total area is deducted from the cost of the apartment;
• cadastral value of 10 sq. m is deducted from the cost of the room;
• for the cadastral value of 50 sq. m, the cost of a residential building decreases;
• and finally, the cadastral value of a single real estate complex, which includes at least one residential premises, is reduced by 1 million rubles.

Deductions are taken into account for each object. In other words, if a citizen is the owner of two apartments and three houses, the cadastral value when calculating the tax will be reduced by a deduction for each house and for each apartment. If the deduction is greater than the cadastral value, the tax base will be zero. Accordingly, the tax will also be zero.

Example 1. Victoria Fedorovna Pugovkina is the owner of an apartment in the center of Gelendzhik. Apartment area 50 sq. m. In the Krasnodar Territory, property tax calculation based on cadastral value has been used since 2017. The cadastral value of the apartment is 3.5 million rubles. The inventory value of the apartment according to the BTI was 300 thousand rubles. Victoria Fedorovna does not belong to any category of beneficiaries.

Let's calculate the apartment tax for 2017. First, let's determine the amount of tax deduction. For an apartment it amounts to a cadastral value of 20 square meters. m. Having divided 3.5 million rubles. for an apartment area of ​​50 sq. m we get the cadastral value of one meter - 70 thousand rubles. Accordingly, the amount of the deduction will be equal to 1.4 million rubles. (70 thousand rubles multiplied by 20 sq. m)

Having applied the deduction, we obtain a tax base equal to 2.1 million rubles. Next, we calculate the tax according to the formula of the Tax Code. (2.1 million rubles * 0.1% - 300 thousand rubles * 0.1%) * 0.2 + 300 thousand rubles * 0.1% = 660 rub. Victoria Fedorovna will have to pay real estate tax to the budget for 2017 in the amount of 660 rubles.

Calculation of property tax based on inventory value

Where a cadastral valuation has not yet been carried out, the basis for calculating the tax will be the total inventory value of the property. Here the tax rate will depend on the size of the inventory value multiplied by the deflator coefficient.

The total inventory value is determined by adding the values ​​of all taxable objects. This applies to properties located within the same municipality. Local authorities can differentiate the rates established at the federal level depending on the characteristics of the property.

The deflator coefficient corresponds to the index of changes in consumer prices for goods. Approved annually by Order of the Ministry of Economic Development of the Russian Federation. In 2018 this figure is 1.481, and in 2017 - 1.425.

Example 2. Maxim Kunitsyn has two apartments and a garage. The inventory value of one apartment is 340 thousand rubles, the second - 390 thousand rubles. and garage - 92 thousand rubles. Maxim lives in a city where property taxes are not yet calculated based on cadastral value. Therefore, the tax for 2017 is determined as follows:

The total inventory value of the property is 1,171,350 rubles. (340,000 + 390,000 + 92,000)*1.425. For objects worth more than 500 thousand rubles. in this area the rate for apartments is 2%, for other properties - 1%.

In the notification that Maxim will receive from the tax office, the amount of tax payable will be 22,116 rubles. ((340,000 + 390,000) *1.425*2% + 92,000 * 1.425 * 1%).

Procedure and deadlines for paying property taxes

To avoid penalties, the tax must be paid before December 1 of the following year. For example, we pay property tax for 2017 by December 1, 2018. If you are late in paying your tax on time, the tax office will require you to pay a fine and penalties for each day of delay.

The basis for paying tax is a tax notice received from the tax office. The tax notice contains all the necessary information about taxable objects:

• the tax base;
• bid;
• owner's share;
• amount of tax payable;
• payment deadline.

Typically, citizens receive tax notices by mail. To receive a notification electronically, you need to register in the “Personal Taxpayer Account” on the Federal Tax Service website. If you own real estate and have not received a tax notice, then it would be safer to contact the tax office for a duplicate notice. Otherwise, penalties are inevitable.

How to find out your tax debt

Obviously, for this it is most convenient to use electronic services. You can register on the official website of the Federal Tax Service and then in your “Personal Account” you can see all the information on your taxes and make payments. You can also find out about the existence of debt and the amount on the Unified Portal of Public Services.

Information about whether enforcement proceedings have been initiated against the taxpayer is contained in the Data Bank of Enforcement Proceedings on the official website of the Federal Bailiff Service.