Tax rate on movable property p.

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

What has changed in calculating property taxes 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 Law No. 302-FZ dated August 3, 2018). The tax base now needs to be calculated only from 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, Article 2, Part 2, Article 3 of Law No. 373-FZ of October 30, 2018). Since 2019, they have not paid tax even on real estate. Preferential companies must comply with the requirements of Articles 2, 8, 12–14 of Law No. 216-FZ dated July 29, 2017. That is, to be:

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

For FEZ participants, tax rules have been tightened. From January 1, 2019, they will pay property tax on a general basis if, by a court decision, the agreement on the conditions of activity in the FEZ was terminated (Clause 3 of Article 1, Part 2 of Article 2 of the Law of August 3, 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 company is required to pay tax on an asset or not, it is necessary to distinguish between movable and immovable assets. .

Real estate is an asset that is firmly attached to 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;
• vessels from the registry, etc.

All other property is movable: equipment, machinery, equipment, etc. There is no need to pay tax on it in 2019.

Movable property tax rates in 2019

Property tax is regional. This means that the 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, on which the tax is calculated based on the cadastral value for all subjects of the Russian Federation;

3) 1.3 percent – ​​for public railway tracks, as well as structures that are an integral part of them. The list of such property was approved by Government Decree No. 1421 dated November 23, 2017. When calculating tax on objects that were put into operation after December 30, 2016, reduction factors can be used.

4) 2.2 percent – ​​for main pipelines, energy transmission lines, as well as structures that are an integral part of the listed facilities. The list of such property was approved by Government Decree No. 504 dated September 30, 2004. A reduced rate can only be applied if power lines are intended to transmit energy to third parties. If an organization uses the power transmission line for its own needs, it is not entitled to the benefit (letter of the Federal Tax Service dated April 16, 2018 No. BS-4-21/7160);

50 percent:

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

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 areas;
• design documentation of capital construction projects and those necessary to ensure the functioning of main gas pipelines, gas production, helium production and storage facilities.

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

The zero rate will only apply if the following conditions are simultaneously met:

• the facilities were first put into operation during tax periods starting from January 1, 2015;
• objects are located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk or Amur region;
• the objects belong by right of ownership to organizations that are the owners of the objects of the Unified Gas Supply System or organizations in which the owners of the objects of the Unified Gas Supply System participate.

The tax on public railway tracks and structures, which are their integral technological part, is calculated taking into account the reduction factor Kzhd (clause 1 of Article 385.3 of the Tax Code). The size of the coefficient is established by paragraph 2 of Article 385.3 of the Tax Code. Apply the benefit to fixed assets that are registered after December 31, 2016 and meet one of the following requirements:

1. Facilities were built (acquired) 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 “Socio-economic development of the Republic of Crimea and the city of Sevastopol until 2020.”

2. Objects are included in the authorized capital of business companies in order to pay for additional shares placed in connection with an increase in their authorized capital.

3. Objects are transferred to business companies of the Russian Federation under civil contracts.

The requirements are 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 taking into account 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 maximum values ​​determined at the federal level (clause 2 of Article 372 of the Tax Code). If the authorities of the subject have not additionally established rates, calculate the tax according to those indicated by the Tax Code.

If a company has real estate located in different regions, when calculating property tax, it is necessary to apply the rates that are established in the corresponding regions (Articles 384, 385 of the Tax Code).

You can find information about regional rates, benefits and deadlines for paying property taxes 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;
• tax period – year;
• municipality.

How to Plan 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 tax based on both the average annual and cadastral value.

Who doesn't pay property tax

Until 2019, movable property was a preferential category of assets. For example, companies using simplification and imputation 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 Government Decree No. 1 dated January 1, 2002, belong to the first and second depreciation groups (

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 pass 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.

The corporate property tax is a regional tax. It is established by ch. 30 of the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation and from the moment of introduction it is mandatory for payment in the territory of the corresponding constituent entity of the Russian Federation (Article 14, paragraph 1 of Article 372 of the Tax Code of the Russian Federation).

We talked about who the taxpayers of the property tax are, what property is subject to tax and how the tax is calculated in ours. However, when calculating corporate property tax in 2019 and reporting on it, it is necessary to take into account some changes.

Property tax: 2019 changes on movable property

Since 2019, movable fixed assets are no longer subject to property tax! And if you only have movable property on your balance sheet, then now you are not a tax payer at all. This means that you will not have to submit property tax reports, including zero ones, for the reporting periods of 2019 and 2019. However, at the end of 2018, you still need to submit a declaration. The deadline for submission is 04/01/2019, as... March 30, 2019 fell on a Saturday (clause 3 of Article 386, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

Let us recall that in 2018, only movable fixed assets from depreciation groups I and II were not subject to taxation. And movable property of III and subsequent depreciation groups (i.e., with a useful life of more than 3 years), which was registered on January 1, 2013, was granted preferential treatment if the corresponding benefit was established by a constituent entity of the Russian Federation (clause 1 of Art. 381.1 Tax Code of the Russian Federation).

If such a benefit was not established, then property tax on these movable fixed assets had to be paid. At what rate was established in the regional law, but in any case - not higher than 1.1% (clause 3.3 of Article 380 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2018). We described in more detail what changes in the property tax of legal entities in 2018 applied to movable property in a separate article.

What property is considered real estate?

Based on the Civil Code of the Russian Federation, the Federal Tax Service clarified that property is a real estate object if there is an entry about it in the Unified State Register of Real Estate. And in the absence of such a record, the criterion for classifying an object as real estate is a strong connection between the object and the land and the impossibility of moving the object without disproportionate damage to its purpose. The fact of a strong connection with the land must be confirmed by documents. For example, design documentation or technical inventory documents (Letter of the Federal Tax Service of Russia dated 08/02/2018 N BS-4-21/14968@).

Please note that for property tax purposes, the property tax does not include, in particular, land plots, subsoil plots, water bodies, other natural resources, historical and cultural monuments recognized as objects of cultural heritage of federal significance (

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 meeting the specified 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 (in comparison with 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.