From January 1, 2025, new maximum tax rates will be applied to real estate with a cadastral value of more than 300 million rubles (Federal Law of July 12, 2024 No. 176-FZ). If a capital construction project or a plot of land costs more than 300 million rubles, it will be necessary to pay up to 2.5% of its cadastral value.
The maximum rate of property tax for individuals on real estate worth over 300 million rubles will increase from 2% to 2.5%.
The maximum land tax rate for plots with a cadastral value of over 300 million rubles is from 0.3% to 1.5% (depending on the type of permitted use).
If a hotel or a store is opened on such a plot in a residential building, the tax will be calculated as for other plots at the rate stipulated by Article 394 of the Tax Code of the Russian Federation.
"Local authorities themselves set the rate of land tax and japan mobile database property tax for individuals. And other rules apply to the property of organizations. For them, tax rates are determined by the laws of the subjects of Russia," the expert emphasizes.
How the fees associated with real estate registration will increase
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Previously, individuals paid 2,000 rubles for registration of rights and encumbrances, and legal entities paid 22,000 rubles; from 2025, the amount of fees will depend on the cadastral value of the property.
For an individual with a cadastral value of up to 20 million rubles, the state duty will be 4,000 rubles; for over 20 million rubles, the duty will be 0.02% of the value (0.02% of the KS, but not more than 500,000 rubles and not less than 0.2% of the transaction price).
For a legal entity with a cadastral value of up to 22 million rubles, the state duty will be 44,000 rubles; for a value over 22 million rubles, the duty will be 0.02% of the value (0.02% of the KS, but not more than 1,000,000 rubles and not less than 0.2% of the transaction price).
"For example, if the cadastral value of a house for sale by an individual is 20,500,000 rubles and the same price is specified in the contract, the buyer will pay 4,100 (this is 0.02% of the cost of the property). But if the purchase and sale contract specifies a price of 25,000,000 rubles, the fee will be calculated from the price in the contract, and not from the cadastral price. Then you will have to pay 5,000 rubles (0.02% of 25 million rubles)," Chebakov cites calculations.