Major changes in taxation of property of individuals

On the territory of Moscow, transport tax is established by Moscow Law No. 33 dated 07/09/2008 “On Transport Tax” in accordance with Chapter 28 of the Tax Code of the Russian Federation (hereinafter referred to as the Code).

Land tax is established by the Moscow Law of November 24, 2004 No. 74 “On Land Tax” in accordance with Chapter 31 of the Code.

The property tax for individuals is established by the Moscow Law of November 19, 2014 No. 51 “On the property tax for individuals” in accordance with Chapter 32 of the Code.

Compared to the previous tax period, the following main changes occurred:

1) for transport tax

When calculating the tax, the List of passenger cars with an average cost of 10 million rubles was used. for 2022, posted on the official website of the Ministry of Industry and Trade of Russia.

2) for land tax

New results of the state cadastral valuation of land plots located on the territory of Moscow were applied based on the order of the Department of City Property of the city of Moscow dated November 15, 2021 No. 51520 (hereinafter referred to as the Order).

3) for personal property tax

New results of the state cadastral valuation of real estate located on the territory of Moscow were applied on the basis of the Order.

The results of determining the cadastral value of land plots and real estate located on the territory of Moscow, established by the Order, can be found by receiving an extract from the Unified State Register of Real Estate as of 01/01/2022 at the MFC or on the official website of Rosreestr.

Information on tax rates and benefits can be found in the section “Reference information on rates and benefits for property taxes” (https://www.nalog.ru/rn77/service/tax/).

The reasons for changing the amount of taxes in each specific situation can be clarified at the tax office or by contacting the contact center of the Federal Tax Service of Russia (tel. 8 800 - 222-22-22).