Property tax of legal entities per year. Payment payment deadline

Property tax is paid by all organizations that have fixed assets on their balance sheets. The rates are determined by the regional authorities, taking into account the restrictions in the legislation. Read our article to determine the correct property tax rate in 2018 for legal entities and find out the latest changes.

Property tax rates for legal entities in 2018

Tax rates are determined by regional authorities, See the table of rates for all regions below. However, the maximum rates are set in the RF Tax Code. Regional authorities cannot establish a tax above these rates. If the regional authorities have not set a rate for your type of property, apply the maximum rates.

In 2018 in the tax on the property of legal entities, there have been changes: the federal benefit for movable property has been canceled. now it is introduced by the regional authorities. if the subjects have not provided for a privilege for movable property, but the tax must be paid at the maximum rate. Read more below.

Maximum corporate property tax rates in 2018

Why do inspectors charge additional log on property? Three main claims and safe options for action are in the article. Every accountant needs to know this!

Table of rates and terms of advance payments 2018 by regions of Russia

How to find out the property tax rate for a legal entity in 2018

Property tax rates for legal entities in 2018 are fixed in regional laws. The first option to find out the rate is to find the law and look in it. And the second is to use the service on the official website of the Federal Tax Service of Russia nalog.ru "Reference information on rates and benefits for property taxes." The service data helps to find a document of a constituent entity of the Russian Federation, which indicates the current rates for property tax.

Let's determine the rate using an example

Using an example, we will analyze how to determine the tax rate on the property of organizations using the service.

LLC Sigma is located in the Yaroslavl Region. On the balance sheet has real estate, OKVED organization "activities of circuses". This property is used directly for the main activity. To determine the rate:

Step 1. Let's go to the site service nalog.ru "Reference information on rates and benefits for property taxes." Let's choose:

In the window below, the service will show the law that approves the property tax rates in this region:

Rates calculated based on average annual and cadastral values

The maximum rate for property, the tax base of which is the average property value, is 2.2%.

The maximum rate for real estate, with which the tax is calculated based on the cadastral value, is 2%.

The calculation of property tax has its own characteristics in each of these cases. When calculating the tax at the average value, the tax rate is multiplied by the average value of the property for the reporting period. When calculating the property tax at the cadastral value, the tax rate is multiplied by the cadastral value of the property as of January 1 of the tax period (reporting year).

Property tax incentives

Not all organizations pay property tax, and not all types of property are subject to this tax. There are benefits provided by article 381 of the Tax Code of the Russian Federation.

• property of organizations and institutions of the penal system used to carry out the functions assigned to them;
• property of religious organizations used by them to carry out religious activities;
• property of organizations whose main activity is the production of pharmaceutical products;
• property recorded on the balance sheet of organizations - residents of special economic zones (SEZ), except for shipbuilding organizations that have the status of residents of industrial-production special economic zones;
• property of organizations - participants of the free economic zone, etc.

The effect of such benefits applies to the entire territory of Russia, regardless of their mention in regional laws. Such property is exempt from property tax at 100%, that is, in fact, a 0% rate is applied. A complete list of benefits can also be viewed on the website nalog.ru in the service "Reference information on rates and benefits for property taxes."

In addition, regions can establish additional benefits.

Important ! The availability of benefits does not relieve the organization of the obligation to draw up a property tax declaration. When using benefits, the declaration must indicate the property that is exempt from taxation.

Personal property tax exemption and rates since 2018

Since 2018, a tax on movable property has been introduced throughout Russia. The benefit at the federal level was canceled, and the issue of benefits was transferred to the jurisdiction of the regions. If, by 2018, the authorities of the subject managed to pass a law on exemption from payment or on reduced rates, then the privilege will apply. If not, companies pay tax on movable property at a maximum rate of 1.1% for fixed assets, which are registered both before and after January 1, 2013.

The property tax of legal entities in 2019 must be calculated according to the new rules. We will tell you about all the most important innovations in the article.

What has changed in the calculation of property tax in 2019

From January 1, 2019, you will no longer have to pay tax on movable property (clauses 19-24 of article 2, part 2 of article 4 of the Law of 03.08.2018 No. 302-FZ). The tax base now needs to be calculated only for real estate. Also, the property of organizations that are associated with the activities of innovative scientific and technological centers was exempted from taxation (clause 9 of article 2, part 2 of article 3 of the Law of October 30, 2018 No. 373-FZ). Since 2019, they have not even paid tax on real estate. Privileged companies must comply with the requirements of Articles 2, 8, 12-14 of the Law of July 29, 2017 No. 216-FZ. That is, to be:

• funds or management companies and their subsidiaries;
• project participants.

Taxation rules for FEZ participants have been tightened. From January 1, 2019, they will pay property tax on a general basis, if, by a court decision, the contract on the conditions of activity in the FEZ was terminated (clause 3 of article 1, part 2 of article 2 of the Law of 03.08.2018 No. 297-FZ) ... Moreover, the tax will have to be paid for the entire period of the investment project. This must be done no later than March 30 of the year following the year in which the contract was terminated. ...

Movable and immovable property

To understand whether a firm needs to pay tax on an asset or not, it is necessary to distinguish between movable and immovable assets. ...

Real estate is assets that are firmly associated with land. That is, those that cannot just be moved. For example, factories, buildings, etc. The land itself is not subject to taxation. There are a few more exceptions:

• spaceships;
• cultural monuments;
• water and natural resources;
• ships from the register, etc.

All other property is movable: equipment, machinery, machinery, etc. You do not need to pay tax on it in 2019.

Personal property tax rates in 2019

Property tax is regional. This means that its procedure for its calculation, payment and benefits is determined not only by the Code, but also by local authorities. In 2019, the maximum rates will be:

1) 2.2 percent - for all property that is not specified below;

2) 2.0 percent - for real estate, with which the tax is calculated based on the cadastral value for all subjects of the Russian Federation;

3) 1.3 percent - on public railway tracks, as well as structures that are their integral part. The list of such property was approved by the Government Decree of November 23, 2017 No. 1421. When calculating the tax for objects that were put into operation after December 30, 2016, you can use reducing factors.

4) 2.2 percent - for trunk pipelines, power transmission lines, as well as structures that are an integral part of the listed facilities. The list of such property is approved by the Government Decree of September 30, 2004 No. 504. The reduced rate can be applied only if the power transmission lines are intended for transferring energy to third parties. If the organization uses the power transmission line for its own needs, it does not have the right to a benefit (letter of the Federal Tax Service dated 04.16.2018 No. BS-4-21 / 7160);

50 percent:

a) for objects of main gas pipelines, gas production, production and storage of helium;

b) for objects that are provided for:

• technical projects for the development of mineral deposits and other project documentation for the performance of work related to the use of subsoil plots;
• design documentation for capital construction facilities and necessary for the operation of gas trunkline facilities, gas production, production and storage of helium.

A complete list of such property was approved by the Government (order of November 22, 2017 No. 2595-r).

The zero rate will be valid only if the conditions are met at the same time:

• facilities were first put into operation during tax periods starting from January 1, 2015;
• objects are located in whole or in part within the borders of the Republic of Sakha (Yakutia), Irkutsk or Amur regions;
• the facilities are owned by organizations that own the facilities of the Unified Gas Supply System or organizations in which the owners of the facilities of the Unified Gas Supply System participate.

The tax on public railways and structures, which are their integral technological part, is calculated taking into account the decreasing coefficient of KZD (clause 1 of article 385.3 of the Tax Code). The size of the coefficient is established by clause 2 of Article 385.3 of the Tax Code. The exemption applies to fixed assets that are registered after December 31, 2016 and meet one of the following requirements:

1. Objects were built (purchased) within the framework of investment programs:

• federal target program "Development of the transport system of Russia (2010–2020)";
• state program "Development of the transport system";
• federal target program "Social and economic development of the Republic of Crimea and the city of Sevastopol until 2020".

2. Objects have been included in the authorized capital of economic companies in the order of payment for the placed additional shares in connection with an increase in their authorized capital.

3. The objects were transferred to business entities of the Russian Federation under civil law contracts.

The requirements were approved by paragraph 1 of Article 385.3 of the Tax Code and Government Decree No. 1056 dated August 31, 2017.

Regions adjust tax rates to reflect federal restrictions. Moreover, in one region, several rates can be set at once for different categories of companies and property. The main thing is that such rates cannot exceed the limit values \u200b\u200bthat were determined at the federal level (clause 2 of article 372 of the Tax Code). If the authorities of the subject have not additionally set the rates, calculate the tax according to those indicated by the Tax Code.

If a company has real estate in different regions, when calculating property tax, the rates that are established in the respective regions must be applied (Articles 384, 385 of the Tax Code).

You can find information on regional rates, benefits and timing of property tax payments on the official website of the Federal Tax Service. To do this, select your region in the table and go to its page. Then select:

• corporate property tax;
• taxable period - year;
• municipality.

How to schedule property tax payments using Excel

If you need to plan your property tax, use a ready-made model in Excel. It is useful for calculating the tax at both the average annual and cadastral value.

Who does not pay property tax

Until 2019, movable property was a preferential asset category. For example, companies on a simplified and imputed basis could not pay tax on them. Now no one pays tax on such property. Because from January 1 it is not recognized as an object of taxation at all.

Also, any fixed assets that, according to the Classification approved by the Government Decree of 01.01.2002 No. 1, belong to the first and second depreciation groups (

The tax on movable property in Russia was completely abolished in 2019 (the law was signed and entered into force). In the article we will tell you the details of the cancellation and give a table by region of the Russian Federation.

Cancellation of tax on movable property in the Russian Federation

Federal Law No. 302-FZ has completely abolished the tax on movable property in Russia from January 1, 2019. This means that from 2019 you do not need to pay taxes on movable property... This tax is excluded from the Tax Code.

What is movable property

The definition of movable and immovable property is given in article 130 of the Civil Code of the Russian Federation.

To immovable things (real estate, real estate) include land, subsoil plots and everything that is firmly connected with the land, that is, objects, the movement of which is impossible without disproportionate damage to their purpose, including buildings, structures, objects of unfinished construction. Immovable property also includes aircraft and sea vessels subject to state registration, inland navigation vessels, and space objects. Other property may also be classified as immovable by law.

Items not related to real estate, including money and securities, are recognized as movable property. Registration of rights to movable things is not required, except for the cases specified in the law.

• Related article:

It follows from Article 374 of the Tax Code of the Russian Federation that the object of taxation on property is determined until 2019 under Article 130 of the Civil Code of the Russian Federation. So, the objects of taxation for Russian organizations are movable and immovable property (including property transferred for temporary possession, for use, disposal, trust management, entered into a joint activity or received under a concession agreement), recorded on the balance sheet as objects of the main funds in the manner established for accounting, unless otherwise provided by Articles 378, 378.1 and 378.2 of the Tax Code of the Russian Federation. For instance, these are cars, equipment and other movable property.

At the same time, land plots are not recognized as an object of taxation by property tax. Also, objects of fixed assets included to the first or second depreciation group.

Examples of movable and immovable property

Real estateis everything that is firmly connected with the earth. Capital buildings, factories, houses, factories, etc. The law also refers to real estate inland navigation vessels and space objects.

Movable property - everything that does not apply to real estate, these are securities, money, cars, etc.

Who should have paid tax before

The tax until 2019 was paid by organizations in respect of movable property. An exception was made only for small businesses - payers of the STS and UTII.

Let us remind you that simplified people were previously exempted from paying property tax (except for objects that are included to the cadastral lists of regions). Therefore, small business may not worry yet.

The simplified people will not pay property tax on cars, equipment and other movable property. Since 2018, each region decides for itself whether to provide an exemption for movable property.

• Related news:

If the region does not adopt its law on benefits, then in 2018 firms will pay tax on movable property taken into account after January 1, 2013 at a rate of 1.1 percent. The rules on regional benefits do not apply to simplified persons, since they are exempt from tax on all movable property (clauses 2–3 of article 346.11 of the Tax Code of the Russian Federation).

Simplifiers pay property tax only on the cadastral value of real estate - retail and business facilities, residential premises, which the company does not include in fixed assets.

List of regions where the tax on movable property was introduced until 2019

This table applies to tax payments for 2018. Since 2019, no tax has been paid.

Attention!See the benefits by region in the table below. If there is no region in the table, then you need to pay tax on movable property.

From 2018, the company will be able to avoid paying tax on movable property only if this right is prescribed in the law of the subject of the Russian Federation. Check if your region is listed in the table below. If it is not there, the company must, from 2018, pay property tax for movable assets that it has registered since January 1, 2013.

Movable property tax has been in effect since 2018 (excluding the benefits listed in the table below):

Republic of Adygea (Adygea), Republic of Altai, Republic of Bashkortostan, Republic of Buryatia, Republic of Dagestan, Republic of Ingushetia, Kabardino-Balkar Republic, Republic of Kalmykia, Karachay-Cherkess Republic, Republic of Karelia, Republic of Komi, Republic of Crimea, Republic of Mari El, Republic of Mordovia, Republic of Sakha (Yakutia), Republic of North Ossetia - Alania, Republic of Tatarstan (Tatarstan), Republic of Tyva, Udmurt Republic, Republic of Khakassia, Chechen Republic, Chuvash Republic - Chuvashia;

Altai Territory, Trans-Baikal Territory, Kamchatka Territory, Krasnodar Territory, Krasnoyarsk Territory, Perm Territory, Primorsky Territory, Stavropol Territory, Khabarovsk Territory; Amur Region, Arkhangelsk Region, Astrakhan Region, Belgorod Region, Bryansk Region, Vladimir Region, Volgograd Region, Vologda Region, Voronezh Region, Ivanovo Region, Irkutsk Region, Kaliningrad Region, Kaluga Region, Kemerovo Region, Kirov Region, Kostroma Region, Kurgan Region , Kursk Region, Leningrad Region, Lipetsk Region, Magadan Region, Moscow Region, Murmansk Region, Nizhny Novgorod Region, Novgorod Region, Novosibirsk Region, Omsk Region, Orenburg Region, Oryol Region, Penza Region, Pskov Region, Rostov Region, Ryazan Region, Samara region, Saratov region, Sakhalin region, Sverdlovsk region, Smolensk region, Tambov region, Tver region, Tomsk region, Tula region, Tyumen region, Ulyanovsk region, Chelyabinsk region, Yaroslavl region;

Moscow, St. Petersburg, Sevastopol;

Jewish Autonomous Region; Nenets Autonomous Okrug, Khanty-Mansi Autonomous Okrug - Yugra, Chukotka Autonomous Okrug, Yamalo-Nenets Autonomous Okrug.

Attention!This table contains a list of regions where benefits have been introduced. If the region is not listed in the table, then the company must pay tax on movable property for the periods up to 2019.

The table is provided by our colleagues from the site.

• Who is eligible for property tax benefits
• What changes in the legislation for an accountant
• Five things to do to prepare for change

The main innovation of 2018 in the procedure for calculating the property tax of organizations is the abolition of the federal incentive for movable objects (Article 381.1 of the Tax Code of the Russian Federation). These changes have been made in tax code RF Federal Law of 30.11.2016 No. 401-FZ. From January 1, 2018, tax incentives for tax on the property of organizations specified in paragraph 24 (in terms of property located in the Russian part (Russian sector) of the bottom of the Caspian Sea) and paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, are applied on the territory of a constituent entity of the Russian Federation in the event that the corresponding law is adopted by the constituent entity of the Russian Federation At the same time, the tax rate on movable property in 2018 cannot be higher than 1.1% (clause 3.3 of article 380 of the Tax Code of the Russian Federation).

Federal Law No. 335-FZ of November 27, 2017 supplemented article 381.1 of the Tax Code of the Russian Federation with the second paragraph. With the introduction of this clause, the constituent entities of the Russian Federation are entitled to adopt a law in relation to the property specified in clause 25 of Art. 381 of the Tax Code of the Russian Federation, from the date of issue of which no more than three years have passed, as well as in relation to property classified by the law of a constituent entity of the Russian Federation as innovative high-performance equipment, and establish additional tax benefits up to the complete exemption of such property from taxation. In this case, the regions decide for themselves which equipment belongs to the named category.

Also, from January 1, 2018, certain provisions of the Federal Law of September 30, 2017 No. 286-FZ come into force, which, in particular, determine that if the cadastral value of the immovable property specified in paragraphs. 3 or 4 p. 1 of Art. 378.2 of the Tax Code of the Russian Federation (immovable property of foreign organizations that do not operate in Russian Federation through permanent missions and not related to the activities of these organizations in the Russian Federation through permanent missions, as well as residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets in the manner established for maintaining accounting), was determined during the tax (reporting) period, the determination of the tax base and the calculation of the tax amount (the amount of the advance tax payment) for the current tax period in relation to this immovable property is carried out on the basis of the cadastral value determined on the day of entering the USRN information, which are the basis for determining the cadastral value of such an object.

Example. The cadastral value of a residential building was determined in the second quarter of 2018, and was included in the USRN only in the third quarter, for example, on August 5. The object will begin to be subject to property tax at cadastral value starting in August 2018 (clause 5 of article 382 of the Tax Code of the Russian Federation).

Thus, since 2018, the fact of the absence on January 1 of the tax period of the duly approved cadastral value of these taxable objects does not exempt taxpayers from the obligation to pay property tax (advance payments) in respect of them for the entire tax period, if the cadastral value was determined during tax (reporting) period.

Now let's consider what changes have affected the regional laws on property tax of organizations in Moscow, the Moscow region, St. Petersburg and the Leningrad region.

Moscow

Amendments to the Law of the City of Moscow dated 05.11.2003 No. 64 "On Tax on the Property of Organizations" concern tax benefits, including tax benefits in respect of real estate, the tax base for which is determined as their cadastral value.

Thus, the management companies of closed-end mutual investment funds formed as part of the implementation of the priority project "Mortgage and Rental Housing", the passport of which was approved by the Presidium of the Council under the President of the Russian Federation for Strategic Development and Priority Projects, in relation to those included in these closed-end mutual funds investment funds of non-residential premises and (or) parking spaces intended for use individuals for purposes not related to the implementation of entrepreneurial activities. This tax benefit does not apply to immovable property, the tax base for which is determined as their cadastral value. This change applies to legal relations that arose from January 1, 2017.

As for the exemption for the tax on movable property of organizations, in Moscow it is also established, but only in 2018 the Law came into force on February 28, but it is valid with retroactive effect, that is, from the beginning of the year. (Clause 31, Part 1, Art. 4 of the Law of Moscow of 05.11.2003 No. 64 as amended by the Law of 21.02.2018 No. 4).

Also, Article 4 has been supplemented with a clause according to which the right to apply tax benefits arises (terminates) from the first day of the quarter following the quarter in which the conditions for their application are met (terminated).

At the same time, from Article 4 of the Law of the City of Moscow, tax benefits for autonomous, budgetary and state institutions of the city of Moscow and intracity municipalities in the city of Moscow, as well as for organizations that manufacture cars in the city of Moscow, are excluded - in relation to property used by them for this purpose.

At the same time, Article 4 has been supplemented with a clause according to which the right to apply tax benefits arises (terminates) from the first day of the quarter following the quarter in which the conditions for their application are fulfilled (terminated).

With regard to immovable property belonging to trade unions, their associations (associations), the tax base is reduced by the amount of the cadastral value of the taxable object area that is not leased or rented to third parties and is used by the taxpayer to fulfill its statutory tasks, using a coefficient of 0.75 (clauses 2.4 of article 4-1).

Moscow region

In contrast to Moscow, in the Moscow region, the regional authorities have extended the movable property tax exemption for 2018-2020.

The tax rate has also been reduced for 2018 in relation to:

• public railways in 2018 - up to 1.3%;
• for trunk pipelines and power transmission lines - up to 1.9%;
• in respect of immovable property, the tax base for which is determined as the cadastral value of 1.5%.

St. Petersburg

The privilege was retained for movable property, from the date of issue of which no more than three years have passed (Law of November 29, 2017 No. 785-129). The rest of the privileged property must be taxed at a rate of 1.1%.

The tax rate on the property of organizations, calculated on the basis of the cadastral value, in 2018 remained at the level of 2017 and amounted to 1% (clause 5 of article 2 of the Law of St. Petersburg dated November 26, 2003 No. 684-96 (as amended on December 26. 17)).

Clause 7 of Article 4-1 of the Law of St. Petersburg provides a privilege for outdoor lighting and illumination of public toilets, as well as water devices, including fountains, fountain complexes, drinking fountains, pump rooms. At the same time, the previously valid clause 8 on exemption from tax on property of organizations in relation to objects of the social and cultural sphere was excluded.

Additionally, the paragraph on exemption from property tax for cultural heritage sites of regional significance was reformulated. Now clause 23 (previously clause 16) states that in order to obtain exemption in respect of these objects, it is necessary to make capital investments aimed at preserving the object of cultural heritage, in the amount of more than 500 million rubles starting from January 1, 2016.

The list of objects subject to property tax based on the cadastral value has been brought into compliance with Article 378.2 of the Tax Code of the Russian Federation. At the same time, the property tax rate for these objects in 2018-2019 will be 1%.

Excluded benefit:

• for organizations operating in the field of communications (OKVED 61.1, 61.2, 61.9);
• for organizations - in relation to property located on the territory of the SEZ;
• for organizations that have made investments in St. Petersburg for a total amount of at least 50 million rubles within no more than one calendar year, starting from January 1, 2015 .

According to the addition made to the Law of St. Petersburg "On tax on property of organizations", in particular, reporting periods for taxpayers calculating tax based on the cadastral value, the first quarter, second quarter and third quarter of the calendar year are recognized (Resolution of the Government of St. Petersburg dated 19.12.2017 No. 1091).

Leningrad region

In the Leningrad Region, as well as in St. Petersburg, the regional authorities retained the privilege for movable objects, from the date of release of which no more than three years have passed, but only for 2018 (subparagraph "i", paragraph 1 of Art. 3-1 Regional Law of the Leningrad Region of November 25, 2003 No. 98-OZ (as amended on December 29, 2017)).

The organizations that pay the tax at the rate of 50% of the established rate have been added to the organizations that carry out wholesale trade in fuel and retail trade in motor fuel in specialized stores.

Tax reporting on corporate property tax

The new form of the property tax declaration was approved by Order of the Federal Tax Service of Russia No. ММВ-7-21 / 271 @ as early as 03/31/2017, but is subject to application starting from the submission of the declaration for 2017. Organizations need to use new form declarations, calculation of an advance payment, a new procedure for filling out reports and formats for submitting documents in electronic form.

One of the changes in the form of the declaration is the addition of section 2.1 "Information on real estate objects taxed at the average annual value". It provides the following lines for entering:

Cadastral number;

OKOF code;

The residual value of the immovable property.

A similar section has been added to the advance payment calculation form.

In the Letter of the Federal Tax Service of Russia dated August 24, 2017 No. BS-4-21 / 16786 @, it is explained that in the case of filling in section 2.1 of the declaration or calculation of advance payments for property tax in respect of fixed assets, the coding of which was carried out with nine-digit codes according to the OK 013 classifier -94 (according to the old OKOF, which was in effect until 01.01.2017), it is recommended to fill in the lines with the codes "040" taking into account the specified provisions of clause 2.4 of Appendix No. 3 to Order No. ММВ-7-21 / 271 @, without taking into account the separators in the form of dots ...

It should be noted that the privilege for movable objects "migrated" from the category of federal to regional. This must be taken into account when filling out the declaration: in section 2 of the calculation of advance payments for property tax on line 130, when claiming the right to a movable property benefit in 2018 (if it is established in the region of residence), it is necessary to indicate the code "2012000", in contrast to the code "2012057", indicated for such property in 2017.

It should also be noted that this calculation is filled in in the Moscow region. When claiming the right to a tax benefit on the property of organizations established in the Moscow region, in the calculation of advance payments, field 160 “Tax benefit code (established in the form of a reduction tax rate) "And the code" 2012400 "is indicated, since movable fixed assets in this region were not classified as exempt from taxation, but set a reduced tax rate on such property for 2018-2020 at 0%.

Summing up the changes that have undergone Russian and regional legislation in the field of corporate property tax, we can say that the general procedure for calculating property tax in 2018 has not changed. The benefits provided to taxpayers for this tax have changed. We believe that the information presented in the article will allow organizations to take advantage of these benefits in a timely manner and save the organization's financial resources.