Equipment tax per year

The movable property tax for legal entities has undergone dramatic changes since 2019. Let's consider what the final results of the issue of taxation of movable property are.

History of changes in movable property tax

With regard to the tax on movable property of organizations, changes have occurred repeatedly in recent years:

• Since 2013, this type of property (provided that it was acquired after 2012) has become part of the non-recognized property for tax purposes (clause 3 of article 1, article 2 of the law “On Amendments...” dated November 29, 2012 No. 202- Federal Law).
• Since 2015, it has moved from being not recognized as taxable to being privileged, with a number of exceptions highlighted in it that do not allow the possibility of using the benefit (paragraphs 55, 57 of Article 1, paragraph 5 of Article 9 of the Law “On Amendments...” dated November 24. 2014 No. 366-FZ).
• Since 2017, exceptions have been made from the range of situations excluding the possibility of applying the benefit, allowing the benefit to be used in certain cases (subparagraph “b”, paragraph 4 of Article 2, paragraph 1 of Article 4 of the Law “On Amendments...” dated December 28 .2016 No. 475-FZ). And in the same year, a new article appeared in the Tax Code of the Russian Federation. 381.1, which established the condition for “activating” the benefit in question, the beginning of application of which is tied to the onset of 2018 (clause 58 of article 2, clause 5 of article 13 of the law “On Amendments...” dated November 30, 2016 No. 401-FZ).
• Since 2018 Art. 381.1 of the Tax Code of the Russian Federation received a new wording of the text, dividing it into paragraphs and indicating in the 2nd (new) paragraph other options for preferential treatment of the property in question (clause 70, article 2, clause 4, article 9 of the law “On Amendments...” dated November 27, 2017 No. 335-FZ). At the same time, for movable objects that do not fall under the benefits under this article, their own marginal rate arose for 2018, reflected in the additionally introduced Art. 380 of the Tax Code of the Russian Federation, clause 3.3 (clause 69, article 2, clause 4, article 9 of the law of November 27, 2017 No. 335-FZ).
• Since 2019, amendments to Art. 374 of the Tax Code of the Russian Federation, according to which movable property is no longer subject to property tax for legal entities.

Innovations in taxation of movable property from 2019

Since January 2019, paragraph a of paragraph 19 of article 2 of the law “On Amendments...” dated 03.08.2018 No. 302-FZ came into force, according to which from paragraph 1 of art. 374 of the Tax Code of the Russian Federation, where the definition of the object of taxation is given, the word “movable” is excluded. That is, from the 1st quarter of 2019, only real estate is taxed.

Read how tax authorities look for grounds for reclassifying movable property into real estate.

Thus, movable property should be excluded from the tax base from January 1, 2019, regardless of the date of their acquisition, method or source of receipt of movable assets. There is no need to show movable property in the property tax declaration (calculation) even for reference purposes.

Attention! In the reporting for 2018, movable property is given preferential treatment and is not subject to taxation, but in the reporting its value must be indicated in section 4. 2 when calculating the average annual cost.

Let's look at what movable property is exempt and is displayed in the 2018 declaration in more detail.

The essence of the incentive for movable property tax from 2018

So, what is the essence of the movable property tax benefit from 2018?

The essence of the benefit is set out in the text of paragraph 25 of Art. 381 Tax Code of the Russian Federation. It allows property classified as movable to be exempt from tax if it was acquired by the payer after 2012, except for those received:

• during reorganization or liquidation of a legal entity;
• transactions carried out between persons considered mutually dependent under clause 2 of Art. 105.1 Tax Code of the Russian Federation.

The above exceptions do not apply to railway rolling stock created after 2012. The date of creation should be taken from the technical passport.

However, the ability to use such an exemption is limited by a number of conditions (Article 381.1 of the Tax Code of the Russian Federation), compliance with which may lead to:

• to the complete abolition of tax on movable objects (excluding those that cannot be exempted);
• introducing the right to apply exemptions for a certain circle of tax payers or for specific types of property;
• introduction of preferential rates for certain types of property.

The applied tax rate for the property in question, if it does not fall under the benefit as a result of fulfilling the stipulated conditions, in 2018 cannot be higher than 1.1%.

Conditions that make it possible to apply the benefit

The main condition for the emergence of a benefit is that the decision on its introduction in the region must be made at the legislative level of the constituent entity of Russia (clause 1 of Article 381.1 of the Tax Code of the Russian Federation). In the absence of such a decision, the benefit in question will not be applicable in the relevant region from 2018.

All movable objects acquired after 2012 (except for those not subject to benefits), as well as specific types of them (or distinguished based on other criteria, for example, we can talk about specific years of receipt) can be completely exempt from tax under this benefit. In addition, the region can establish a certain circle of persons for whom the benefit will be valid.

A benefit in the form of reduced rates for objects is acceptable (clause 2 of Article 381.1 of the Tax Code of the Russian Federation):

• not older than 3 years;
• belonging to the category of innovative equipment with high efficiency.

For example, in the Nizhny Novgorod region, a zero rate has been established for enterprises engaged in manufacturing, scientific research and development, and road transportation of privileged categories of citizens on regular municipal and intermunicipal routes in the Nizhny Novgorod region. The benefit is provided subject to the absence of arrears in payments to the budget of the subject.

However, in any case, the applied rates in 2018 will not be higher than 1.1% (clause 3.3 of Article 380 of the Tax Code of the Russian Federation). If the regional regulatory act does not specify the rate, then the rate specified in the code will be used (clause 4 of Article 380 of the Tax Code of the Russian Federation), i.e. 1.1%. For example, in the Rostov region, a preferential rate has not been established and movable property is taxed at the rate established by clause 3.3 of Article 380 of the Tax Code of the Russian Federation of 1.1%.

Results

Movable property has been excluded from taxation since January 2019. That is, the tax is calculated only in relation to real estate. In the reporting for 2018, movable assets, in most cases, are given preferential treatment. The ability to apply a benefit that allows movable assets acquired after 2012 not to be taxed has, since 2018, been made dependent on whether such a benefit has been introduced in the region. If there is no decision on input, the benefit cannot be applied. The benefit may not be introduced for all movable objects and not for all taxpayers. For property that meets certain criteria, it is possible to establish lower rates (compared to those indicated in the Tax Code of the Russian Federation). For 2018, the maximum possible rate is 1.1%.

Property tax is paid by all organizations that have fixed assets on their balance sheet. Rates are determined by regional authorities, taking into account restrictions in legislation. Read our article to correctly determine the 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 determined in the Tax Code of the Russian Federation. Regional authorities cannot set a tax higher than these rates. If regional authorities have not established a rate for your type of property, use the maximum rates.

In 2018 in changes have occurred in the property tax of legal entities: the federal exemption for movable property has been abolished. now it is introduced by regional authorities. if the subjects have not provided a benefit 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 taxes on the property tax? Three main complaints and safe options are in the article. Every accountant needs to know this!

Table of rates and terms for payment 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 enshrined in regional laws. The first option to find out the rate is to find the law and look at 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 you find a document from a constituent entity of the Russian Federation, which indicates the current property tax rates.

Let's determine the rate using an example

Using an example, we will look at how to determine the corporate property tax rate using the service.

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

Step 1. Let’s go to the nalog.ru website service “Reference information on rates and benefits for property taxes”. Let's choose:

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

Rates when calculated based on average annual and cadastral values

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

The maximum rate for real estate, on which 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 based on average value, the tax rate is multiplied by the average value of the property for the reporting period. When calculating property tax at 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 benefits

Not all organizations pay property tax, and not all types of property are subject to this tax. There are benefits provided for in 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 that are residents of special economic zones (SEZs), except for shipbuilding organizations that have the status of residents of industrial production special economic zones;
• property of organizations participating in the free economic zone, etc.

The effect of such benefits extends to the entire territory of Russia, regardless of their mention in regional laws. Such property is exempt in the amount of 100% from property tax, that is, a 0% rate is actually applied. The full list of benefits can also be viewed on the website nalog.ru in the “Reference information on rates and benefits for property taxes” service.

In addition, regions can establish additional benefits.

Important ! The presence of benefits does not relieve the organization of the obligation to prepare a property tax return. When using benefits, you must indicate property that is exempt from taxation in your declaration.

Benefits and rates for movable property tax from 2018

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

The object of taxation of the property tax of organizations in the general case is their property (clause 1 of Article 374 of the Tax Code of the Russian Federation). But there are some peculiarities here. Thus, movable fixed assets that are included in depreciation group I or II (i.e., with a useful life of up to 3 years inclusive) are not recognized as an object of taxation. And movable property, starting from depreciation group III, which is registered as fixed assets from 01/01/2013, is preferential, i.e., although it is an object of taxation, it is also not subject to property tax (clause 25 of article 381 of the Tax Code of the Russian Federation ). However, the benefit does not apply to fixed assets that were registered as a result of:

• reorganization or liquidation of legal entities;
• transfer of property between persons recognized as interdependent in accordance with clause 2 of Art. 105.1 Tax Code of the Russian Federation.

But from January 1, 2018, the procedure for taxing movable property of organizations may change.

Is movable property tax refunded in Russia?

In accordance with paragraph 1 of Art. 381.1 of the Tax Code of the Russian Federation, tax benefits for movable property of fixed assets registered on January 1, 2013 will be applied only if the corresponding law has been adopted in the territory of the constituent entity of the Russian Federation where the taxpayer organization is registered.

If such a law is not adopted, then the tax on movable property of organizations will have to be paid from 01/01/2018. But here the Tax Code of the Russian Federation introduces some relaxation. Even if a specific constituent entity of the Russian Federation does not adopt a law providing benefits for movable property from January 1, 2018, the tax rate on such property in 2018 cannot exceed 1.1% (clause 3.3 of Article 380 of the Tax Code of the Russian Federation in ed., valid from 01.01.2018).

In addition, the new version of Art. 381.1 of the Tax Code of the Russian Federation, applied from 01/01/2018, provides that the law of a constituent entity of the Russian Federation may establish additional tax benefits up to complete exemption from taxation in relation to movable property, from the date of issue of which no more than 3 years have passed, as well as property classified by the law of a constituent entity of the Russian Federation to the category of innovative highly efficient equipment.

Therefore, the answer to the question of whether or not to pay tax on movable property of organizations in 2018 in relation to property classified in III and subsequent depreciation groups, and if so, in what amount, will be contained in the relevant regional law.

Changes in the taxation system for citizens in 2015 introduced a new algorithm for determining the amount of property tax. Russians will receive the first receipts drawn up according to the new rules from the beginning of the year. Property taxes from January 1, 2018 will be different from amounts for future periods. In the first year, citizens are required to pay only part. This was done to simplify the transition.

Calculation of the amount of property tax for individuals in the Russian Federation

The transition period in Russia will last until 2020. During this period, subjects can independently determine the order. There are two options:

• based on inventory value;
• based on cadastral value.

From 2020, a single method will begin to operate throughout the Russian Federation - based on cadastral value. Additionally, it was established that during the transition period, in order to reduce the financial burden, the amount of tax collected is regulated - an increase of 20% for each period from the moment of introduction. That is, for residents of regions that switched to the new order in 2020, the full amount will be established from 2025.

Regions have the right to independently determine the moment of transition for the population. Those entities that do not make the change until 2019 will automatically switch to the new form from January 1, 2020. The periods for starting the transition for regions in Russia are as follows:

For the current period, 25 constituent entities of the Russian Federation have not changed the form of calculating property taxes. And residents of 13 regions that accepted the changes since 2017 will receive receipts for the new calculation for the first time from January 1, 2018.

How the calculation is performed. Last news

Subjects set the percentage tax rate independently, since property tax is a local tax. However, limits are established by law. Using a calculator, citizens can independently calculate the amount of tax. The recommended rate of property tax for citizens depends on the value of the property:

• up to 300 thousand rubles. – 0.1%;
• 300 thousand - 500 thousand rubles. – up to 0.3%;
• over 500 thousand rubles. – up to 2%.

Additionally, the inflation factor is taken into account. For 2017 – 1.45.

Tax benefits are also defined. The principle of the benefit is that the cost of 1 sq. m is determined from the total amount of the cadastral price. m. Next, the benefit is deducted from the total area of ​​the objects and the tax is paid from the remaining area.

• apartment – ​​20 sq. m;
• house – 50 sq. m;
• room – 10 sq. m.

Regions may set rates that differ from national rates. Minimum – 0%, maximum – no more than 3 times higher than recommended by the Tax Code of the Russian Federation. The payment deadline is December 1 of the year in which the payment was made.

Benefits for pensioners in Russia

For pensioners, a 100% exemption on property tax is established. However, the benefit can be provided only for one object. A citizen has the right to independently choose the object to which he wishes to apply the right to a benefit. In the absence of notification of the tax authority about the choice, the benefit is applied at the discretion of the Federal Tax Service of the Russian Federation.

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

Cancellation of movable property tax in the Russian Federation

Federal Law No. 302-FZ has completely abolished the movable property tax in Russia since January 1, 2019. This means that from 2019 there is no 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) includes land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, unfinished construction objects. Immovable property also includes aircraft and sea vessels, inland navigation vessels, and space objects subject to state registration. The law may classify other property as immovable property.

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 in cases specified in the law.

• Related article:

It follows from Article 374 of the Tax Code of the Russian Federation that the object of property taxation 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, use, disposal, trust management, contributed to joint activities or received under a concession agreement), accounted for on the balance sheet as objects of basic funds in the manner established for maintaining accounting records, unless otherwise provided by Articles 378, 378.1 and 378.2 of the Tax Code of the Russian Federation. For example, 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, the objects of fixed assets included in the to the first or second depreciation group.

Examples of movable and immovable property

Real estate- this is everything that is firmly connected to the earth. Capital buildings, factories, houses, factories, etc. The law also classifies inland navigation vessels and space objects as real estate.

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

Who should have paid tax before?

Until 2019, the tax was paid by organizations in relation to movable property. An exception is made only for small businesses - payers of the simplified tax system and UTII.

Let us remind you that simplifiers were previously exempt from paying property tax (except for objects that are included to cadastral lists of regions). Therefore, small businesses need not worry for now.

Simplified residents will not pay property taxes on vehicles, equipment and other movable property. Since 2018, each region itself determines whether to provide benefits for movable property.

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If the region does not adopt its law on benefits, then in 2018 firms will pay tax on movable property registered after January 1, 2013, at a rate of 1.1 percent. The rules on regional benefits do not apply to simplifiers, 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).

Simplified residents pay property tax only on the cadastral value of real estate - retail and business facilities, residential premises, which the company does not take into account as part of fixed assets.

List of regions where movable property tax was introduced before 2019

This table applies when paying taxes for 2018. As of 2019, no tax is paid.

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

Starting from 2018, a company will be able not to pay tax on movable property only if this right is prescribed in the law of a constituent entity of the Russian Federation. Check to see if your region is included in the table below. If it is not there, the company must pay property tax from 2018 on movable assets that were registered on January 1, 2013.

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

Republic of Adygea (Adygea), Republic of Altai, Republic of Bashkortostan, Republic of Buryatia, Republic of Dagestan, Republic of Ingushetia, Kabardino-Balkarian Republic, Republic of Kalmykia, Karachay-Cherkess Republic, Republic of Karelia, Komi Republic, Republic of Crimea, Mari El Republic, Mordovia Republic, 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, Transbaikal 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-Mansiysk 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 included in the table, then the company must pay tax on movable property for periods before 2019.

The table was provided by our colleagues from the site.

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