Do you know the cadastral value of your apartment

The tax is calculated according to the formula: Cadastral value × tax rate. The cadastral value is taken at the beginning of the year for which the tax is considered. 2023 is an exception. The tax will be calculated from the cadastral value, which was valid on January 1, 2022, if it is lower than on January 1, 2023. Personal income tax when selling an apartment. The tax is paid if the apartment is sold before the minimum period of ownership has passed. If the sale price is lower than 70% of the cadastral value, the tax is calculated from the cadastral value according to the formula: (Cadastral value × 0.7 - deductions) × tax rate

For example, the cadastral value of an apartment is 3 million rubles, and selling it for 2 million rubles is less than 70%. The apartment was inherited, there are no purchase costs, but there is a deduction of 1 million rubles. The tax will be: (3 million ₽ × 0.7 - 1 million ₽) × 13% = 143 thousand. ₽

Personal income tax when donating. If the apartment was not donated by a close relative, you need to pay tax. It is also considered from the cadastral value. State duty when receiving an inheritance or going to court. The state fee for the registration of an inheritance certificate is 0.3% or 0.6% of the cost of the apartment, depending on the degree of kinship. You can choose the market or cadastral value. The court fee for the price of the claim is more than 1 million rubles — 13,200 rubles + 0.5% of the excess amount.