Rus Articles Journal

Real estate and payments of

All know that to have the apartment, a house or other real estate is not only the benefit, but also certain expenses. What they consist of?

the Property tax

Payers of the property tax of natural persons owners of the property recognized as object of the taxation admit to em. If the property is in common ownership of several persons, then the taxpayer each of these persons admits it is proportional to his share. If the property is in the general joint property, then joint owners pay in equal shares.

This tax is among local taxes, and it means that the concrete size of a tax is established by representative bodies on places. The rate of a tax fluctuates from 0,1 to 2,0% and depends on property cost. So, at the cost of property up to 300 000 rubles the rate of a tax should not exceed 0,1% of property cost. At the cost of property from 300 000 to 500 000 rubles rate from 0,1 to 0,3%. If real estate cost over 500 000 rate make from 0,3 to 2 percent.

Utility payments

At the owner the obligation for payment arises from the moment of emergence of the property right to premises, i.e. from the moment of the state registration of the property right to housing. The structure of a payment for housing consists from:

  • of a payment for contents and repair of premises, including capital repairs of the general property;
  • of a payment for utilities.

In turn, the payment for utilities includes a payment for cold and hot water supply, water disposal, power supply, gas supply, heating.

needs to be Paid with

monthly to the tenth date following for expired month if other term is not established by the contract of management of an apartment house.

the Property tax, passing as the inheritance or donation

the Property tax passing as inheritance or donation are paid by persons who accept property by inheritance or in gift.

the tax Rate at inheritance depends on the cost of property and sequence of successors. So, for successors of the first stage the most smaller rate of a tax is provided. It is necessary to pay a tax for successors of the second turn slightly above. For all other turns of successors a tax rate identical.

the tax Rate at donation depends also on the cost of property and the related relations. For parents and children the tax is lower, than for other natural persons.

the Tax on the income on natural persons


the Tax on the income of natural persons (personal income tax) is paid in case of sale of premises, and also in other cases which have no relation to premises. The rate of a tax on the income from sale makes 13 percent. But at sale or purchase of housing it is possible to use property tax deductions that will allow to return the personal income tax withheld from your salary in a definite time.

At the sale of the house, apartment, giving, garden house, the land plot which was in property less than three years, the deduction cannot exceed 1 million rubles. If these real estate objects were in property more than three years, then the deduction is provided in the sum received at sale of property (item 1 of Art. 220 of the Tax Code of the Russian Federation).

Besides, the taxpayer has the right to a property tax deduction and upon purchase of housing. The general size of a property tax deduction - no more than 1 million rubles without the sums directed to repayment of percent on target loans (credits).

the Land tax

According to the Tax code payers of a land tax are the organizations and natural persons to whom the land plot belongs on the property right, on a right of perpetual use, and also on right of lifetime inheritable possession. Concrete tax rates are established by representative bodies of municipalities. The tax code of the Russian Federation provided tax rates which should not be exceeded.

So, for lands of agricultural purpose, lands as a part of zones of agricultural use in settlements and used for agricultural production a tax rate should not exceed 0,3 percent. It also concerns the lands occupied with housing stock and objects of engineering infrastructure zhilishchno - a municipal complex, and also the lands provided for housing construction, personal subsidiary farm, gardening, truck farming or animal husbandry.