On 30 October 2026, the State Duma passed in the first reading a government bill (No. 123456-8) that introduces technical improvements to the procedure for calculating property taxes for individuals. The bill addresses inconsistencies identified during the 2025 tax period, including the treatment of shared ownership shares, the application of the “tax on imputed income” for properties used commercially without registration, and the timing of cadastral value updates for newly constructed objects. The legislation also proposes a mandatory electronic interaction between Rosreestr (the cadastre authority) and the FNS to accelerate data exchange, reducing the lag between property registration and tax assessment. The bill is expected to undergo second and third readings in November 2026, with enactment targeted for 1 January 2027.
Key Takeaways
- Shared Ownership Clarity: The bill specifies that each co-owner’s tax base is proportional to their share, with deductions applied individually, eliminating double taxation disputes.
- Data Integration: Real-time data exchange between Rosreestr and FNS will ensure that tax notifications reflect the most current property characteristics, reducing retrospective adjustments.
- Commercial Use Presumption: Properties advertised on rental platforms for over 90 days annually will be presumed to generate income, triggering potential “imputed income” assessments unless the owner proves otherwise.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement