Moscow's list for property tax in 2026

The list of real estate in Moscow on which property tax for 2026 will be calculated by reference to cadastral value has been published.

The statistics of the list:

• Buildings: 21,954

• Structures: 1,035

• Objects of unfinished construction: 3

• Premises: 19,655

• Parking spaces: 2

The total area of the properties is 99,642,772.77 sq m. The increase in total area against the list for 2025 is +1.7%.

The analysis showed that the draft list still contains systemic errors, repeated from year to year:

• the list includes properties which, under Article 378.2 of the Tax Code of the Russian Federation, should not be taxed on cadastral value: schools, kindergartens, religious, scientific and industrial enterprises, medical institutions, embassies and data centres;

• 231 properties that were previously removed from the cadastral register remain on the list.

Systemic errors in compiling the list lead to incorrect taxation of properties that do not meet the criteria laid down by law. Moving the final date for compiling the list to 1 March makes it especially important that owners monitor what is on the list and react in time, comments Sergei Pivovarchik, managing partner of Consul Group.

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