Who and how should pay property taxes in 2023

The tax on real estate is paid by the owner, that is, the person for whom the documents of ownership of real estate are issued. At the same time, payments are accrued regardless of whether the object is used or not.

The list of taxable objects includes all real estate related to land, and which cannot be moved without serious damage to it. This includes: apartments, residential buildings, rooms, garages and places for cars, single complexes of buildings, real estate under construction and other buildings, structures.

The nationality and age of the rightholder do not matter when calculating the tax. Benefits are provided only to certain categories of citizens. The form of acquisition of ownership (mortgage, gift, purchase, inheritance) also does not affect the taxation of real estate. As soon as a citizen takes possession of property, tax liability arises. However, if the owner has not reached the age of majority or is under guardianship, taxes must be reimbursed by parents or guardians.

Regarding the amount of tax, there are three main types of rates:

1. Residential buildings, apartments, rooms, garages, places for cars, outbuildings up to 50 sq.m. on private plots and objects under construction – 0.1%.

2. Outbuildings from 50 sq.m. and other objects – 0.5%.

3. Commercial real estate, as well as property whose value exceeds 300 million rubles – 2%.

According to the legislation, property tax is not charged to beneficiaries from the federal list. These include: WWII participants, heroes of the USSR and the Russian Federation, disabled people of the 1st, 2nd groups, military personnel, pensioners, disabled children. Moreover, they can take advantage of the benefit only in relation to one real estate object.

Naturally, the amount of tax will be calculated depending on the area of the taxable property. It should be emphasized here that the owner can receive a separate tax deduction for all real estate objects. This is his legal right.