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Individuals Property Tax

Taxpayers
Individuals who are owners of the property recognized as taxable objects
Taxable Objects
Residences, apartments, rooms, country homes, or other structures, premises and buildings, as well as ownership shares is such property.
Tax rate
Tax rate is determined by the legislative acts of representative bodies of municipal government. Tax rate depends on integrated inventory value of the object of taxation. Representative bodies of municipal government determine differentiation of tax rates within certain limits according to inventory cost and type of usage of a taxable object. Tax rates are determined within following ranges:

Lower then 300 000 Rubles

0,1% (inclusive)

From 300 000 Rubles to 500 000 Rubles

within 0,1 – 0,3 % (inclusive)

Higher then 500 000 Rubles

within 0,3 – 2,0% (inclusive)

  Tax calculation
Tax amount is assessed by tax authorities based on data provided by the cadastral and registry federal authority and by surveying companies that maintain technical building records
Tax payment
Due date for tax payment is determined by laws of the subjects of the Russian Federation. The due date can not be later then the 1st day of November following the expired tax period.