The tax on flats in Moscow: the full study

This week RIA Real Estate published several pieces based on our analysis of the property tax payable by individuals.

They cover different sides of one subject:

• how much Moscow residents will pay in total in tax on housing in 2026;

• why the tax on a flat in a new building can be 3.6 times higher than on comparable housing in the older stock;

• and which flats in Moscow will receive the largest tax assessments, up to 25.4 million roubles a year.

We have decided to publish the full Consul Group analytical note on which these pieces were based.

In it we went through the whole of Moscow's housing stock and looked at how the property tax on individuals works in practice: why a 10% cap on the annual growth of the tax preserves, for years, the gap between the calculated amount and the amount actually paid; why neighbouring flats of the same area can pay amounts that differ by several times; how the burden differs by district; and which price segments account for the bulk of tax receipts.

For example, the Central Administrative District is about 6% of Moscow's flats, but 24% of all tax on flats. And flats priced from 10 to 50 million roubles, 42% of the housing stock, produce about 62% of the total collected.

The full Consul Group analytical note is published on the Telegram channel: https://t.me/expertsconsulgroup/750