Which properties are not taxable

Real estate tax in the Russian Federation must be paid by all people who own residential or non-residential real estate. This applies not only to apartments and houses. They are also taxed: Dorm rooms; Garages; Parking spaces; country houses; outbuildings: Unfinished buildings; commercial real estate of any type.

Commercial real estate even includes yachts and sea vessels, so their owners also have to pay tax periodically.

And what objects do you not need to pay for? At the legislative level, a list of buildings that are not subject to real estate tax is fixed.

Residential and garden houses less than 50 square meters

These objects are subject to taxation. But if their area is less than 50 square meters, then the owner is exempt from paying the tax.

And if there are two houses on the plot, and both of them are small in size? The law in this case only exempts the owner from paying for one object.

Outbuildings

The same scheme applies to various utility rooms. The owner can be exempt from paying property tax if the extension has an area of less than 50 squares. It is important that the economic building is not used for business activities, otherwise the tax will have to be paid.

Often the question arises — what if the house or utility building has an area of 55 square meters? In this case, the tax base will be reduced by the value of the cadastral value, which is equal to 50 square meters. Simply put, you will have to pay the tax for 5 squares.

Non-capital buildings

If there are buildings on the site that do not have a foundation, mobile structures or mobile homes, such properties are not taxed. After all, they are not subject to state registration and mandatory registration.

Greenhouses, sheds

These buildings also do not belong to the capital, they are not registered, therefore, you will not have to pay tax for them.

Temporary seasonal structures