Property tax

All organizations with objects of taxation that are on the balance sheet, pay property tax.Organizations that participate in the Olympic Games in Sochi, in the Paralympic Games and is a partner of the IOC Marketing exempt from paying property tax.

property of the organization, which is located at the location of the enterprise and beyond is calculated separately.During the year, advance payments equal to ΒΌ the average product value of the property and the tax rate.All advance payments are paid on time, but not later than 30 days after the end of the reporting period, quarter (April 30, July 30, October 30).

calculating the amount payable for the year no later than 30 March of the following, the expiration of a tax period of the year.The tax period shall understand the calendar year.At the end of the tax period shall be paid the difference between the calculated amount and the amount paid upfront payments.The tax rate is 2.2% when calculated property tax entities.

Beginning January 1, 2010goda and

1 January 2025, all the investments in the modernization and reconstruction of navigable hydraulic facilities, facilities air transport, in addition to the cosmodrome are recorded in the book value of the objects of taxation, are not taken into account when calculating the tax on the property.The tax base is taken less of these investments in a tax period.

Property tax is a regional tax and paid to the budget of the region in their country.The taxpayer provides the tax authorities of the reporting format based on the location of the property.Once a year, sent a declaration on property tax no later than March 30 for the previous fiscal period and on advance payments.On admission or disposal of the tax accountant makes adjustments in the calculation of advance payments on certain formulas.

Some organizations have benefits, under federal law, but in the regions have the right to expand the list of beneficiaries.Do not pay property tax:

  • Religious organizations
  • pharmaceutical companies on property used in the production of veterinary drugs, which are used during epidemics and epizootic,
  • of the socio-cultural sphere of activity, objects which are used for health care, art, culture, education and sports, social security,
  • Organization against outer space objects,
  • Bar Association and legal advice
  • Orthopaedic Enterprise,
  • Association homeowners,
  • Organizations that employ people with disabilities, in which theyIt employs more than 50%.
  • Organization, obtain a passport charity.

All of the above organizations have the right to benefit, but under certain circumstances lose it.For example, the Association of the Disabled, which is in the process of production is a numerical payroll of less than 50% of persons with disabilities, with the surrender of property rent, when people with disabilities are working part-time or under contract, lose the right to benefit.

Upon delivery of the property leased property tax pays the lessee.

Individual entrepreneurs pay property tax nat persons.

Interest rates are set by regulations of local governments, depending on the value of the property tax, and range from 0.1% to 0.5%.

For property, part of the assets of the investment fund management company shall pay to the fund.

The property tax is a major part of income to the state treasury.