Today we have to find out what constitutes a tax on the cottage. What tax fees should a citizen who owns a summer cottage with a house own? Does everyone transfer money to the state for such property? To what date is it necessary to pay tax arrears for dachas? Answers to all these questions will be presented later. In fact, everything is much simpler than it seems. It’s good enough to understand the Tax Code of the Russian Federation. It spells out all the rules regarding the payment of taxes in the country.
Country tax - reality or myth
First you need to understand if there is a so-called country tax in Russia. Some citizens claim that there is no such payment in the country as such. Is it really?
Partially. The thing is that in Russia there really is no such thing as a country tax. Owners of summer cottages with houses pay other tax fees. There are several of them. This must be remembered. Therefore, the concept of "country tax" is not found in Russian law.
Existing Payments
And then what should the owners of summer cottages do? What tax fees can they face in one case or another?
To date, the tax under study includes several payments. Namely:
- to the ground;
- on property;
- Personal income tax (upon sale).
Accordingly, it is these payments that will have to be made for a country house owned by a citizen.
Land tax
To begin, consider the so-called land tax. The thing is that it is with him that the bulk of the owners of summer cottages are faced.
Land tax (dachas) - an annual payment made by taxpayers for the land owned (or its share). It is paid by all citizens possessing these or those sites.
No benefits are provided for the payment of this tax. All owners (even pensioners) are required to make payments for land once a year. This is a normal occurrence.
Land tax calculation
How much is the land tax for the cottage? The exact amount cannot be named - it will depend on many factors. For example, the cadastral value of real estate, the size of the plot and the region in which the property is located plays a role in the calculation of payments.
The formula for calculating land tax in Russia is as follows: land area (in m2) x cadastral price 1 m2 land x tax rate (percent).
Today, a tax rate of 0.3% applies in the following cases:
- if land is used to ensure the defense and security of the country;
- the plot is used as a summer residence for gardening, horticulture and animal husbandry;
- when the property is occupied by housing;
- if the plot is used for agricultural needs.
In other cases, as a rule, a tax rate of 1.5% is used. Accordingly, most often it is necessary to focus on 0.3%.
For the exact calculation of land tax in the form of a summer residence, it is better to use special calculators. One of them is located on the official website of the Federal Tax Service. Using the input data about the property, the service will help you calculate the exact amount due for payment in a given year.
Property tax
Does a citizen have a summer house on the site? Then he will have to pay an additional so-called property tax. This is another mandatory payment for owners of summer cottages.
This tax has many features. They will be described later. As a rule, property tax is charged for the following taxable items:
- apartments;
- rooms;
- outbuildings;
- houses;
- cottages;
- buildings used in art and for cultural purposes;
- construction in progress;
- garages;
- space for cars.
It follows that a citizen owning a dacha will necessarily face property tax. Nevertheless, this payment, as already mentioned, has many features. Which ones?
Property tax calculation
For example, calculation rules. How to understand how much the owner should pay for the property? How to calculate the tax on the cottage in this area?
To do this, you need to know:
- cadastral value of real estate;
- inventory price of property;
- reduction factor.
The last component is constantly changing. It is necessary to specify the coefficient size annually. In 2017, it is 0.4%. This indicator will increase by 0.2 annually. This change will be relevant until 2020. By that time, the reduction coefficient will become equal to 1%.
The formula that helps to calculate the tax on the house in the country, the following is used - N = (KI) * PC + I, where:
- N - tax;
- K - cadastral value;
- And - calculation from the inventory price of property;
- PC - reduction factor.
A similar counting system will be used in Russia until 2020 inclusive. In order to find out the exact tax on the dacha of individuals, you must use the calculator on the website of the Federal Tax Service of the Russian Federation. Here you can specify not only the size of the land tax, but also property tax.
Standard deduction
Now it’s clear what tax on a summer residence takes place in Russia. Property payments are subject to the so-called tax deduction. It relies to all owners of certain real estate objects. The deduction is aimed at reducing the tax base.
Property tax (to the country) will be calculated taking into account the deduction. He relies on all citizens with:
- houses;
- rooms;
- apartments.
In our case, the tax base can be reduced by a cost of 50 m2 from the area of the whole house. It is this deduction that is supposed in Russia for all citizens who own a residential building.
Privileges
There is another feature that every citizen in Russia should know about. The thing is that the tax on the cottage is not paid in full by some categories of people. Property tax can be exempted under certain circumstances.
What is this about? Who should not pay property tax? Usually, those who are exempt are understood as federal beneficiaries. Who are they?
Property tax benefits are available to the following people:
- senior citizens;
- disabled people (with the exception of 3 disability groups);
- all veterans (labor, wars);
- victims of Chernobyl and Mayak;
- military (families of those killed in execution, retired with length of service);
- people engaged in creative activities in taxable property.
Accordingly, the dacha tax for pensioners is expressed primarily in the form of land payment. Senior citizens are exempted from property tax. But with some exceptions.
Several objects per owner
Under certain circumstances, citizens belonging to the category of federal beneficiaries are required to pay property taxes. Such cases are situations in which the owner has several objects of taxation in one category of property.
This means that even federal beneficiaries will pay the full tax on the cottage if they have several cottages. In this case, the privilege may only be used in relation to one. And the second is charged the full tax on the dacha of individuals.
What kind of country house to impose benefits? This issue remains with the owner. He himself must decide on which structure it is necessary to apply exemption from property payment.
Several cottages without definition of benefits
But this is not all the nuances that a citizen should know about. The tax on the house in the country is charged in the form of property payment.If the owner-beneficiary has several such sites, he, as has already been said, must inform the Federal Tax Service about which property to subject to benefits. What to do if this did not happen?
In this case, the right to benefit is not lost. The tax authorities themselves decide for the owner the issue of exemption from property tax. The main thing is the availability of a statement from a citizen on the application of benefits.
Usually the Federal Tax Service removes taxation for a country house with a higher cadastral value. Accordingly, the beneficiary will be in a win-win situation.
Due date
Is there a country house? Then a person will have to pay land and property tax. But up to what date is it necessary to pay off debts?
In Russia, by law, funds must be paid for property before December 1 of the year following the reporting year. In 2017, exactly such rules apply in the country. Property tax is paid before the specified date. The deadline for the payment of summer tax for land will be similar.
The procedure for applying for benefits
And how to get the benefits provided to the population? It is not difficult to do this. You must contact the Federal Tax Service at the place of registration of the person with a statement and some papers. After this, property tax will not come to the country.
What documents may be required from a citizen? Beneficiary must be brought:
- military ID (for men);
- passport;
- statement;
- documents of ownership of the property (cottage);
- pension certificate (if any);
- certificates indicating kinship with the military (if there is an appropriate benefit);
- extract from the BTI;
- cadastral passport of a summer residence (preferably);
- TIN (if any).
This is usually enough. After a brief check of the papers, the tax authorities will necessarily exempt the beneficiary from paying property tax to the country. If the relevant receipt still arrived, you need to contact the Federal Tax Service to clarify the situation. But pay a paycheck is not worth it. After all, then with an erroneous payment, you will have to return the tax on the summer residence of individuals.
Terms for applying for a benefit
And when can a beneficiary demand a tax on property tax? Legislation has no guidance on this. A citizen can apply for a tax on a summer residence at any time from the moment the grounds for its application appear.
The only thing you need to pay attention to is that in order to realize the benefits in the year you apply for it, you must submit an application to the Federal Tax Service before November 1. Otherwise, you will need to pay the full property tax (to the cottage). Payments will stop coming from next year.
Personal income tax on sale
This does not end all the mandatory tax levies for citizen owners of summer cottages. As already mentioned, the sale of this property requires the payment of personal income tax. How much will the government have to give? Today, personal income tax is 13%. And it does not matter how it was received - after the sale of a summer residence or from the rental of property, for example.
Nevertheless, if the summer house has been owned for more than 3 years (provided that the property is registered as a citizen before 2016), you can not pay personal income tax after its sale. Property acquired since 2016 is not subject to personal income tax upon its sale, if it has been owned for more than 5 years.
In all other cases, it will be required to pay a tax on personal income after the sale of a summer residence. This is a normal phenomenon that many citizens of the Russian Federation face.
Elite summer cottages
The last feature that you need to pay attention to also applies to property tax. This payment for the cottage, as noted earlier, has a huge number of nuances.
It is clear what tax on the cottage you need to pay in a particular case. Some citizens are partially exempted from this payment. But elite summer cottages do not fall under the benefits.
What it is? Property (in our case, cottages), the value of which is from 300 million rubles. Such plots (apartments, houses, rooms, buildings) in Russia are considered elite and fully taxed. To claim exemption from the payment of property tax for a summer residence can not a single federal beneficiary in such circumstances.
Summary
In fact, there is nothing difficult or special in the question under study. The tax on the house in the country is called property. Besides him, a citizen pays a land tax. And if the cottage is sold, it transfers to the state personal income tax.
There is no single tax on a summer residence in Russia yet. They do not plan to introduce it. Instead, before December 1, you must pay all previously listed payments. Personal income tax is paid until July 15, but the income statement is submitted to the Federal Tax Service until April 30.
The tax on the land of the dacha is not paid only in exceptional cases. Only native residents of the North can apply for a land tax exemption, provided that land plots are used for living. This is an extremely rare occurrence. Is there a summer house? The tax on real estate of individuals and land will have to be paid in established amounts.