According to Article 378.2 of the Russian Tax Code, non-residential premises housing retail facilities are subject to property tax based on their cadastral value. However, the Tax Code does not provide a clear definition of what constitutes a «retail facility,» necessitating reliance on definitions found in other legal fields.
The Ministry of Finance has clarified that for property tax purposes, a retail facility encompasses not only the primary sales floor but also all associated spaces. This includes storage areas, utility rooms, and administrative-household premises that support the retail operation. This interpretation is grounded in the Law on Trading Activities, the national standard GOST R 51303-2023 «Trade,» and established judicial practice, ensuring a comprehensive approach to property tax assessment.
