The Federal Tax Service clarified the rules for exemption from tax on small outbuildings.

      The benefit applies to one auxiliary outbuilding — a shed, bathhouse, greenhouse, canopy, cellar, or well — located on a plot for personal subsidiary farming, gardening, vegetable growing, or individual housing construction. The main condition is that the structure must not be used for business activities. The benefit is applied proactively — through the exchange of information between the Federal Tax Service (FNS) and Rosreestr. Municipal authorities may extend the terms of the benefit, for example by applying it to several outbuildings or to structures with an area of more than 50 sq. m. The current list of tax benefits is available in the FNS service "Reference Information on Rates and Benefits for Property Taxes."

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The Federal Tax Service clarified the rules for exemption from tax on small outbuildings.

The Federal Tax Service clarified that outbuildings with an area of no more than 50 square meters, registered in the Unified State Register of Real Estate, are exempt from the property tax for individuals.