Article 378.2 of the Russian Tax Code mandates that non-residential premises housing retail establishments are subject to property tax based on their cadastral value. However, the Tax Code itself does not provide a precise definition for “retail facility.” In such instances, the legislation dictates relying on definitions and terms found in other legal acts.
In its letter dated 26.12.2025 № 03-05-05-01/127146, the Ministry of Finance of Russia provided clarification on what constitutes a retail facility for property tax purposes. Citing the Law on Trade Activity (№ 381-FZ of 28.12.2009), national standard GOST R 51303-2023 “Trade,” and established judicial practice, the Ministry specified that a retail facility encompasses not only the sales floors designated for customer service but also associated storage, utility, and administrative-staff premises. Therefore, when calculating property tax, it is essential to consider the entire complex of these spaces.