Taxation (Federal Law of 12.07.2024 No. 176-FZ) of certain types of real property will change from 1 January to 2025.

For example, for capital construction, the cadastral value of each of which exceeds 300 million roubles, tax rates are increased from 2 to 2.5 per cent. Their specific meanings are laid down by the laws of the constituent entities of the Russian Federation on the property tax of the organizations and regulations of the representative bodies of the municipalities (Federal City Acts) by tax on the property of individuals.

For land parcels with a cadastral value of over 300 million roubles, the limit value of land tax rates increases from 0.3 to 1.5 per cent. This applies to land areas:

• occupied housing stock and (or) facilities of the construction infrastructure of the housing and utilities complex;
  purchased for housing;
• not used in business activities purchased for personal support, horticulture or gardening, as well as general-purpose land under Federal Act No. 217-FZ.

In addition, the Federal Act of 12.07.2024 No. 176-FZ amended the abs. 3 p. 1 p.m. 394 NC F. For example, land purchased for individual housing and used in business activities are excluded from the limit value of 0.3 per cent for land tax. This does not depend on the housing stock or the construction infrastructure of the housing and utilities complex. For example, in the case of the use of such a residential area in commercial activities to house the public, retail, paid guest houses, etc., the tax rate is 1.5 per cent for other land.