Russia Property Tax Calculator 2026 — налог на имущество
Calculate Russian property tax (налог на имущество) based on cadastral value with progressive federal rates and area-based tax-free deductions. Includes luxury car transport tax with ×3 multiplier.
How налог на имущество works in 2026
Russian property tax (налог на имущество физических лиц) is a local tax levied on the cadastral value of real estate — the state-determined value that is regularly updated to approximate market value. The tax is paid annually by property owners.
Federal law sets progressive maximum rates based on the taxable value:
- 0.1% — up to 10M RUB
- 0.15% — 10M to 20M RUB
- 0.2% — 20M to 50M RUB
- 0.3% — over 50M RUB
Tax-free deductions reduce the taxable area: 20 m² for apartments, 10 m² for rooms, and 50 m² for houses. The deduction is applied as a ratio: (area − deduction) / area. Municipalities can set lower rates within the federal limits.
A separate luxury transport tax applies a ×3 multiplier for cars valued at 10M RUB or more, calculated as engine horsepower × 150 RUB (Moscow rate) × 3.
Russia Property Tax Calculator 2026 — налог на имущество
Calculate Russian property tax based on cadastral value with progressive rates from 0.1% to 0.3% and area deductions.
Luxury Car Tax
Tax Breakdown
Property Tax at Different Cadastral Values
Federal Progressive Rate Brackets
| Value Range | Max Rate |
|---|---|
| Up to 10M ₽ | 0.1% |
| 10M – 20M ₽ | 0.15% |
| 20M – 50M ₽ | 0.2% |
| Over 50M ₽ | 0.3% |
Municipalities may set lower rates within these limits. Cadastral value is determined by the state cadastral valuation (similar to market value).
Understanding your results
Cadastral Value: The official state valuation of your property. You can find this on Rosreestr (Росреестр) or your tax notice. Tax-Free Deduction: A portion of your property's area is excluded from tax. The deduction ratio determines what fraction of the cadastral value is taxable. Effective Rate: The actual rate applied, which will be the lower of the federal maximum for your bracket and the rate set by your municipality.