A list of non-residential properties has been approved, the tax on which in 2026 will be calculated based on the cadastral value.

Translation. Region: Russian Federation –

Source: Moscow Government – Moscow Government –

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The Moscow government has approved a list of non-residential properties for which property taxes in 2026 will be calculated based on cadastral value. This was reported by Maria Bagreeva, Deputy Mayor of Moscow, Head of the Moscow Department of Economic Policy and Development.

The list includes over 42,000 commercial properties with a total area of 100 million square meters. It includes retail and office space, as well as buildings and premises for catering and consumer services. Compared to 2025, the number of properties has increased by seven percent.

"The criteria for including properties in the list remain the same. Its expansion is due to the identification of buildings and premises used for retail and office activities based on surveys to determine their actual use, as well as the systematic work of the Moscow Government and Rosreestr to update information in the Unified State Register of Real Estate regarding the location of properties on land plots designated for retail and office use," noted Maria Bagreeva.

The transition to calculating property taxes for retail and office properties based on cadastral value began in the capital in 2014. Cadastral value reflects the real value of properties and ensures fair taxation.

"Moscow has created a balanced system of tax breaks for retail and office properties included in the list and classified as socially significant or industrial, as these properties have lower profitability than commercial real estate. The total amount of property tax breaks granted to businesses in 2024 amounted to approximately 92 billion rubles," added the Deputy Mayor.

You can view the real estate objects included in the list on the official website of the Mayor of Moscow, using a special service.

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