Who needs to pay the property tax and when? Answers to the main questions

There is a general rule in Russia: Regardless of the region, citizens are required to pay property taxes in the same period. This must be done no later than December 1. If the specified date coincides with a holiday or weekend, the obligation is transferred to the next business day. What you need to know about the real estate tax is in the Izvestia article.

What kind of tax is this

• Real estate tax is a mandatory payment that is levied from the owners of residential and non—residential buildings in favor of the state. The objects for which this payment is charged include apartments, apartment buildings, rooms, garages, parking spaces, outbuildings, as well as shares in the listed types of property. The payers are all individuals registered as owners, regardless of whether the property is used or not.

• The tax is calculated automatically by the tax authorities based on data from the Unified State Register of Real Estate. The basis for determining the amount is the cadastral value of the object, which is considered to be as close as possible to the market value. The higher the cost, the larger the accrual amount. In addition, parameters such as the area of the facility and the tax rate set by the municipal authorities are taken into account. The amount of rates may vary depending on the region and category of property, but legislation sets limits that cannot be exceeded.

• Notification of the amount of charges is sent by the tax inspectorate to the taxpayer's personal account on the website of the Federal Tax Service, and may also be received in paper form by mail. The document contains all information about the object, its cadastral value, tax base, rate and the final amount to be paid. It is necessary to pay the tax before the deadline, which falls annually on December 1 of the year following the reporting one. Violation of this period entails the accrual of penalties and possible penalties.

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Who gets benefits

Pensioners, veterans, the disabled, and some other groups of the population are eligible for exemption from payment or benefits. The full list of preferential categories is listed on the website of the Federal Tax Service.

• The benefits apply only to one object of a certain type, for example, one apartment or one garage, which reduces the tax burden. If the owner has more facilities, for example, several apartments, then the benefit applies only to one of them, and the rest will have to pay full tax.

• In order for the tax authorities to apply the benefit, it is necessary to notify them in advance of its availability. This can be done through your personal account on the FTS website, when contacting the MFC or directly to the inspectorate. It is required to apply once, preferably before the end of the year in which the right to benefits arose. But even if the notification was not submitted on time, there will be no problems — later the tax amount will be adjusted based on the new data.

When to pay

• The deadline for paying property tax is set for citizens — no later than December 1 of the year following the reporting year. For example, the property tax for 2024 must be paid by December 1, 2025.

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• In case of late payment of tax, penalties for each day of delay will begin to accrue on December 3, and they will increase until the debt is fully repaid. Starting in 2023, funds are transferred differently: all taxes are now paid through a single tax account. This mechanism allows you to cover several obligations at once with one payment — personal income tax, property, transport and land taxes, as well as debts on them, along with penalties, fines and interest.

• To fulfill the tax obligation, it is enough to replenish the EN. If the funds are not received on time, the taxpayer will have a negative balance on this account. This entails the automatic accrual of penalties.