Individuals who own land plots by right of ownership, have the right to permanent (unlimited) use of land plots or have the right to inheritable possession of land plots for life, annually receive tax notifications from the tax service with the calculation land tax and a receipt for its payment (Article 388, Article 389, Clause 3 of Article 396, Clause 4 of Article 397 of the Tax Code of the Russian Federation).
Individuals using land plots under a lease agreement or on the right free use, are exempt from paying land tax (clause 2, article 388 of the Tax Code of the Russian Federation).
Land tax must be paid no later than the deadline specified in the tax notice. Otherwise, the individual faces the accrual of penalties and fines. The deadline for paying land tax by an individual is set no later than December 1 of the next year (clause 1, article 397 of the Tax Code of the Russian Federation).
The calculation of the land tax is made according to the formula (Article 391, Article 396 of the Tax Code of the Russian Federation):
Land tax = Cadastral value of the land plot as of January 1 of the year for which the tax is calculated X Land ownership share X Tax rate X Land ownership ratio
You can find out the cadastral value of the land plot on the website Federal Service state registration, cadastre and cartography at the link.
The share of land ownership is taken into account when calculating the tax for individuals who own a share of the land. For example, the owner of a ½ share of a plot will pay land tax in proportion to his share, that is, in the amount of ½ of the total tax (Article 392 of the Tax Code of the Russian Federation).
You can find out the tax rate by contacting the tax office, or on the website of the Federal Tax Service www.nalog.ru in the section "Individuals" subsection.
You can read more about land tax rates for 2019.
The coefficient of land ownership is applied when an individual owns a land plot for less than a year, and is calculated according to the following formula (clause 7, article 396 of the Tax Code of the Russian Federation):
Land ownership ratio = Number of completed months during which land plot was owned /Number of calendar months in a year
At the same time, the months in which the right to a land plot arose in the period from the 1st to the 15th day inclusive or the right to the plot was lost from the 16th to the last day of the month inclusive are equated to full months (clause 7 of Art. 396 of the Tax Code of the Russian Federation).
The cadastral value of a land plot can be reduced by tax deduction, namely: by the value cadastral value 600 square meters land area (clause 5, article 391 of the Tax Code of the Russian Federation).
Such a benefit can be used (clause 5 of article 391 of the Tax Code of the Russian Federation):
1) Heroes of the Soviet Union, Heroes of the Russian Federation, full cavaliers of the Order of Glory;
2) disabled people of groups I and II;
3) disabled since childhood;
4) veterans and invalids of the Second World War, as well as veterans and invalids of military operations;
5) individuals entitled to receive social support under the programs for the protection of those exposed to radiation at the Chernobyl nuclear power plant, Mayak, Techa and the Semipalatinsk test site;
6) individuals who have accepted tests of nuclear and thermonuclear weapons;
7) individuals who received or suffered radiation sickness or became disabled as a result of testing of nuclear installations, including nuclear weapons and space technology;
8) pensioners receiving pensions, appointed in the manner prescribed by the pension legislation, as well as men who have reached the age of 60 and women who have reached the age of 55, who are paid a monthly life allowance;
9) individuals who meet the conditions necessary for the appointment of a pension in accordance with the legislation of the Russian Federation in force as of December 31, 2018.
In addition, local authorities can independently establish tax benefits for land tax (clause 2, article 387 of the Tax Code of the Russian Federation).
Information about tax incentives you can find out by contacting the tax office, or on the website of the Federal Tax Service www.nalog.ru in the section "Individuals" subsection "Reference information on rates and benefits for property taxes" .
In order to take advantage of the privilege, it is necessary to submit an application and supporting documents to the tax office (clause 10 of article 396 of the Tax Code of the Russian Federation, Order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21 / [email protected] ).
An application for a tax benefit for an individual can be
This year, the land tax for individuals is on average 0.3%. The size is calculated on the basis of the cadastral value. For legal entities the rate is 5 times higher. Some benefits may be provided for pensioners, and local authorities may also reduce land tax and provide additional benefits.
For individuals, the state duty is 0.3% per year appraised value. A citizen must find out the cost for a period (a period of 1 year) on the Rosreestr website. The owner can do this by entering cadastral number, which has each land plot, and its data. The appraised value should be as close as possible to the market value.
Considering the land tax for individuals in 2016 per hundred square meters, the main thing can be highlighted: citizens pay the next installment, regardless of the size of the plot. That is, no matter how many acres the plot is, the interest rate does not change from this. The rate is 0.3% of the appraised value. Most often, thinking how to find out this amount, a person turns to the Rosreestr website. It indicates the amount that will be estimated for the entire site.
If you need to find out the percentage per hundred square meters, then you need to enter the estimated cost into the calculation calculator (it can change often, so it’s better to double-check), the rate, and then after the calculation, divide the amount by the number of acres. Changes in the tax rate occur once a year (notification of this most often comes to the owners).
The land tax for legal entities is 1.5%. Changes can be made in relation to any enterprises, but only in a smaller direction. It must be remembered that an organization that has an additional object (real estate) must take into account the contribution for it, and not just for the territory. How to find out the amount and order of accrual? A legal representative has the right to contact the Federal Tax Service and find out exactly how the payment is made and how much is the amount for property in the Russian Federation.
Tax credits for pensioners on land tax 2016 are determined by the municipality. For pensioners, the amount may be reduced if the property is permanently owned by them. The amount of benefits for pensioners can be by means of reducing the estimated value of the object by 10 thousand rubles, provided for by local authorities in individually. Benefits can be provided not only for pensioners, but also for other individuals. Changes in the amount of God's exemption can be received by:
Benefits for pensioners, as well as for other individuals, are provided only if the amount relates to a summer cottage. If for other purposes, then they pay as usual (the rate per hundred square meters is standard).
Tax incentives do not apply to legal entities! Example: a land contribution is paid by an enterprise whose head is disabled or a pensioner, then they still pay the standard amount - the amount will not change and benefits for pensioners will not be provided here.
When is this fee paid? payment order You must enter a payment code. The new list includes 23 codes. How to recognize him? The first characters are 182106060, and the last ones are 000110 .. The desired code is entered between them. For example, for individuals in Moscow, this is 11031. There is single base, where information about the payment will then be entered. If, for example, fines are paid, then the code will be 21033. If payment for a hundred square meters and penalties are taken into account, then in this case the state duty on the territory must be paid in two different checks.
Tax is a prerequisite for owning land. The subject of taxation can be individual citizens or enterprises. The Tax Code of the Russian Federation dictates the fundamental rules for its calculation. All the subtleties, taking into account various features, categories of owners and characteristics of the land allotment are regulated at the level of local authorities.
Chapter 31 of the Tax Code of the Russian Federation is devoted to the regulations regarding the ownership of land by organizations (legal entities) and individual citizens (individuals). Land use tax is established by the Russian Tax Code (Chapter 31). In addition, regulations may be adopted at the local level, for example, setting an interest rate that differs from that approved by the Tax Code.
Article 387 of the Tax Code of the Russian Federation contains information that this species tax is established both by this Code and by local authorities. We are also talking about the procedure and terms of payment, about tax benefits with the establishment of a tax-free amount.
Clause 4 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 54 dated July 23, 2009 provides information that the regulations on the right to land ownership have legal force and can be used in calculating land tax.
Subsequence tax determination procedures:
Land allotment tax = cadastral value x interest rate
The estimated value obtained after the assessment of the land at the state level in accordance with the classification of its purpose, is taken on the date when the land allotment was registered.
The Tax Code of the Russian Federation is legislative framework. This document regulates the limits of the rate: from 0.3% for the categories presented in paragraph 3 of Article 394, for the rest - up to 1.5%.
If the local authorities did not make decisions on setting the interest rate, the established Tax Code of the Russian Federation is taken as the basis maximum value payment.
The advance payment of land tax is determined by the following formula:
Down payment = cadastral value x interest rate / 4
How to use the official website of the fiscal service to automatically calculate the land tax, you can see in the video below.
The Moscow company owns the land allotment throughout 2016. Based on the requirements of the regional authorities, she was obliged to quarterly make an advance payment for land tax.
For this you will need the following data:
The amount of the advance for the 1st quarter. = 20 350 000 ? 1.5% / 4 \u003d 76,312 rubles. Advance payment for II and III quarters will also amount to 76,312 rubles.
Land tax for 12 months. = 305 250 rubles.
Surcharge at the end of the year = 305,250 - (76,312 × 3) = 76,314 rubles.
To the main formula new elements are added:
Land tax = cadastral cost. ? interest rate? (number of months of ownership / 12 months)
Quarterly advance = cadastral value? interest rate? (number of months of ownership / 5) / 4
Only full months are taken into account (when obtaining ownership, the period up to and including the 15th day of the month is taken).
It is transferred at the end of the year, the landowner determines its amount independently. However, if a legislative decision was made at the local level to pay an advance, then at the end of the year it remains only to pay the missing amount.
The cost according to the cadastre is 25,500 thousand rubles.
Interest rate - 1.5%.
Benefits are non-existent.
Advance payments have been made.
The number of months in the 1st quarter. - 0.
In the II quarter - 2 months.
In the III quarter - 3 months.
A total of 8 months per year.
Advance payment for the 1st quarter = 25,500,000? 1.5% (2 / 3) / 4 \u003d 63,750 rubles.
Advance payment for the II quarter. = 25 500 ? 1.5 / 4 \u003d 95,625 rubles.
Tax for 2016 = 25,500,000 ? 1.5% (8 / 12) = 255,000 rubles.
Total surcharge \u003d 255,000 - (63,750 + 95,625) \u003d 95,625 rubles.
The tax service sends a notice of the need to pay land tax, indicating the amount assessed. However, the landowner can check the accuracy of the calculation. To do this, he must be aware of the presence or absence of legislative acts approved at the local level.
The individual specifies the following data:
In its absence, the taxpayer makes a recalculation on the basis of the cadastral value of the land in his possession. After clarifying the interest rate, you can proceed to the calculation and make sure that the calculation by the tax authorities is correct.
Citizens should be aware that the Tax Code of the Russian Federation prohibits exceeding the interest rates depending on the category of land:
Land tax = cadastral value? interest rate
If there is a benefit, the following formula is used:
Preferential land tax = (cadastral value - non-taxable amount) ? interest rate
Sample calculation payment for land ownership for individuals:
Price according to the cadastre - 850,000 rubles.
The rate is 0.3%.
Benefit - none.
Advance no.
Number of months ownership - 9.
Tax on a summer cottage = 850,000? 0.3%? (9 / 12) = 1,912 rubles.
If there have been changes in the value of the land cadastre during the current year, they will be taken into account only in the following year.
If a technical error is made, the local authority of the Federal Tax Service makes corrections and recalculates the amount of payment in the current year.
Changes in the value of the land plot according to the cadastre may be associated with the decision of the commission considering disputes or the decision of the court. According to paragraph 1 of Article 391 of the Tax Code of the Russian Federation, such changes are made in the year in which the price revision was announced, but not earlier than the cost that caused the land dispute is entered into the cadastre.
In case of shared land ownership, the payment is calculated in proportion to the share of each individual owner.
With joint ownership without determining shares, taxation is calculated in equal parts (clauses 1-2 of article 392 of the Tax Code of the Russian Federation).
The tax service must send a notification 30 days before the deadline (paragraph 2 of article 52, paragraphs 1, 3 of article 363, paragraph 4 of article 397, paragraphs 1, 2 of article 409 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of the Russian Federation dated 11.01.2016 N BS-4-11 / 48).
Organizations perform this procedure on their own, while individuals may not bother themselves. However, despite the fact that the calculation of the amount this payment produced by the tax authorities, the calculation process remains transparent. A citizen can check the correctness of the amount indicated in the notification, for which he will have to independently recalculate.
Which are owned or owned by the right of permanent (unlimited) use, the right of lifetime inheritable possession (Article 388 of the Tax Code of the Russian Federation).
The land tax is a local tax, therefore, the procedure for its payment, rates, benefits are established by the regulations of the authorities and in the city of and - the laws of these cities (clause 4, article 12, clause 1, article 15, article 387 of the Tax Code of the Russian Federation) .
Failure to pay or late on a tax notice may result in:
Penalty for non-payment
A penalty is a sum of money that will be accrued to you on the amount of the tax debt if you pay the tax late (clause 1, article 75 of the Tax Code of the Russian Federation).
Penalties are calculated according to the formula (clauses 3, 4 of article 75 of the Tax Code of the Russian Federation):
Penalty amount = tax amount not paid on time x number of calendar days of delay x 1/300 of the current refinancing rate
If you do not pay the tax on time, the tax office will send you a claim for payment of tax arrears and penalties.
Such a request must contain: the amount of tax debt; the amount of penalties at the time of filing the claim; tax payment deadline; deadline for fulfillment of the requirement; also the tax recovery measures that will be taken in case of non-compliance with the requirement.
You must pay the amounts specified in the demand within eight working days from the date of receipt of the demand, unless a longer period is indicated in it (clause 4, article 69 of the Tax Code of the Russian Federation).
If a request is sent by mail by letter, it is considered received after six days from the date of sending this letter (clause 6, article 69 of the Tax Code of the Russian Federation).
Possible fines
You may be liable to a fine for non-payment of tax. The penalty is 20 percent of the unpaid tax amount.
If the inspection proves that you did not pay the tax intentionally, then the amount of the fine will increase to 40 percent (Article 122 of the Tax Code of the Russian Federation).
It's important to know that tax authority to hold you liable must have evidence that confirms the commission of the offense.
Namely, to have documents that the inspection calculated the tax in accordance with the law, sent you a tax notice and a claim, has confirmation of the fact and date of receipt of the notice.
Collection of tax arrears (arrears), as well as penalties and fines through the court
If the requirement to pay tax debts (penalties, fines) is not fulfilled on time, the tax authority may file an application with the court to recover the debt at the expense of your property (including cash accounts). By general rule the term for applying to the court is six months from the date of expiration of the term for fulfilling the requirement (clauses 1, 2, article 48 of the Tax Code of the Russian Federation).
Land tax for individuals defined in chapter 31 Tax Code Russian Federation and is charged on plots of land owned by the taxpayer on the basis of the right of ownership, on the right of perpetual use or lifetime inheritable possession. The procedure for paying land tax, as well as benefits and tax rates for it, differ in different regions of Russia, since land tax refers to local taxes, and, accordingly, is regulated by local regulations of municipalities, and for Moscow, St. Petersburg and Sevastopol, as subjects of the federation, by the laws of these cities (see paragraph 4 of article 12, paragraph 1 of article 15 and article 387 of the Tax Code RF).
By law, the calculation of land tax for individual taxpayers is carried out by regional divisions of the Federal Tax Service (FTS). Each taxpayer receives a tax notice from the Federal Tax Service, which indicates the amount of land tax payable, as well as the initial data on which it was calculated (clause 3, article 396, clause 4, article 397 of the Tax Code of the Russian Federation).
The tax notice contains information such as tax rate, the year for which the tax is calculated, the cadastral number and address of the land plot for which the tax is paid, the cadastral value of this land plot (determines the amount tax base), the amount of the tax and the available tax benefits.
Nevertheless, any taxpayer has the right to independently calculate the land tax for individuals and check whether the Federal Tax Service has correctly determined the amount of tax on his land.
At the current moment tax legislation Russia's land tax is calculated by the formula:
Land tax = St x Kst x D x Sq
This land ownership ratio is used in the formula when the owner owns the land for less than one calendar year.
In this publication, I will tell you in detail how to calculate the land tax for individuals in just a few steps:
There are federal and municipal tax incentives. The benefits of federal significance of the Tax Code of the Russian Federation (clause 7 of article 395) include benefits provided by the Federal Tax Service to small indigenous peoples of the North, Siberia and the Far East. Benefits are provided to this category of persons to pay tax on such land plots that are traditionally used by these peoples for the preservation and development of their way of life, traditional management and folk crafts.
Information about municipal tax incentives can be found directly in legal act authority of your city, town or other municipality(clause 2 of article 387 of the Tax Code of the Russian Federation), as well as in the territorial body of the Federal Tax Service at the location of your land plot. If the taxpayer belongs to the privileged category of citizens for land tax, he sends an application with documents confirming the right to the privilege directly to the FTS inspection (clause 10, article 396 of the Tax Code of the Russian Federation).
The tax base is the cadastral value of your land, which is taken as of January 1 of the year for which the land tax is calculated. According to paragraphs 1, 4 of Art. 391 of the Tax Code of the Russian Federation, cadastral value land plots The Federal Tax Service takes Rosreestr in the USRN. The correctness of determining the tax base, respectively, can be checked in only one way: take an extract on the cadastral value of your memory from the Rosreestr authorities. To do this, you must send a written request to the Rosreestr authority or to the cadastral chamber at the location of your memory. Important: in the request you need to indicate the date for which you need to know the cadastral value. If this point is not specified, you will receive a document with the cadastral value on the date of your application. Order of Rosreestr No. P / 0515 of October 18, 2016 (clause 1.4) and Law No. 218-FZ of July 13, 2015 (part 4 of article 63) determine that an extract on the cadastral value of the memory is issued to citizens free of charge.
If in the current year the cadastral value of the plot has increased, this change will affect the calculation of the tax only in the next year. The tax for the current, and even more so for previous years, will be calculated based on the previous cadastral value of the memory. But if a technical error was made in the cadastral value of the plot by the cadastral registration authority, then after correcting the error, the corrected cadastral value is taken into account in the calculation of the tax base immediately, starting from the year when the error was made.
Please note that by a court decision or a decision of a dispute resolution commission based on the results of determining the cadastral value. In this case, changes in the cadastral value must be taken into account when calculating the land tax starting from the year in which the application for revision of the cadastral value was submitted. However, changes in the cadastral value begin to be taken into account no earlier than the moment an entry is made about the value of the memory in the USRN (clause 1 of article 391 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation No. BS-4-21 / [email protected] November 07, 2016).
In the letter of the Federal Tax Service of the Russian Federation No. BS-4-21 / [email protected] dated November 16, 2016, it is indicated that within tax period a change in the cadastral value of a plot of land due to the correction of an error in the register value of an object is not allowed.
A registry error is an error made in the USRN in a map-plan of the territory, or a technical plan or survey act. The reasons for the occurrence of such an error may be erroneous data submitted in the documentation sent to Rosreestr by other bodies in the order of information interaction or by other persons, as well as errors by the cadastral registration authority in its implementation and state registration. registration of property rights (see part 1 of article 3 of article 61 of Law No. 218-FZ).
Technical errors, however, which include any typographical errors, typographical errors, grammatical errors or errors in arithmetic. A technical error can be made by an authorized person of the cadastral registration authority when performing such actions as state registration of rights or cadastral registration. The result of such an error is a discrepancy between the data from the documents submitted to the Rosreestr authority for entering information into the USRN and the data entered into the USRN.
Certain categories of citizens have the right to reduce the cadastral value of one of their land plots on the territory of one municipality by 10,000 rubles. These categories, in particular, include disabled children, disabled people of groups I and II, disabled people and war veterans. In order to exercise this right, these citizens must submit documents confirming the benefit to the Federal Tax Service (see the Tax Code of the Russian Federation, paragraphs 5 and 6 of Article 391).
A land plot can be owned by several owners on the rights fractional ownership or joint ownership. In the first case, the tax base is calculated for each owner in proportion to the size of his share. If the site is owned by several owners on the right common property, the tax base is divided equally for each owner (clauses 1, 2 of article 392 of the Tax Code of the Russian Federation).
In accordance with Art. 394 of the Tax Code of the Russian Federation, the tax rate, depending on the category of land to which the site belongs, is established by local legislation. Land tax rates are published on the official website of the municipality in the relevant legal act. So, for Moscow, tax rates are determined in the Law of the City of Moscow No. 74 dated November 24, 2004.
The maximum tax rate for land, within which the rate can be set by local legislation, is set in paragraph 1 of Art. 394 of the Tax Code of the Russian Federation. Thus, for agricultural land, plots of dacha and subsidiary farming, the established maximum rate is 0.3%. The tax rate for all other categories of memory is 1.5% (see paragraphs 1, 2, paragraph 1, article 394 of the Tax Code of the Russian Federation).
If in local regulations the municipality has not set the land tax rate, the tax will be calculated at the rates set in paragraph 1 of Art. 394 and in paragraph 3 of Art. 394 of the Tax Code of the Russian Federation.
The land tax is calculated as the product of the tax base and the tax rate (see clause 1, article 396 of the Tax Code of the Russian Federation). On land tax in respect of land plots acquired by an individual or provided in ownership for housing construction in individual cases a multiplying factor is applied in accordance with paragraphs 15 and 16 of Art. 396 of the Tax Code of the Russian Federation.
Thus, a coefficient that doubles the land tax begins to apply 10 years after the date of registration of ownership of a plot of land for individual housing construction and until the moment of state registration of ownership of a property built on a plot (clause 16, article 396 of the Tax Code of the Russian Federation) .
The land tax in the year of acquisition or sale of the land is calculated from the number of full months in which the land was owned this person. To calculate the land tax, the month of ownership of a land plot is taken as a full month if the purchase of the land plot occurred before the 15th day of the month (inclusive) or its sale occurred after the 15th day. Otherwise, when the purchase of memory occurred after the 15th day of the month or its sale - before the 15th day inclusive, this month is not taken into account when calculating the tax.
Don't forget to take into account the benefits or the right to a tax-free amount when calculating the tax, if any. If the taxpayer inherits a land plot, then in accordance with paragraphs 7 and 8 of Art. 396 of the Tax Code of the Russian Federation, the tax begins to be calculated from the month of opening the inheritance.
Baseline data: The land plot for private household plots (personal subsidiary farming) is located within the boundaries of the city of Moscow and belongs to the pensioner alone, starting from August 16, 2016, that is, in 2016 the land was owned for four full months (August is not taken into account, since the land is owned arrived after the 15th). The cadastral value of the plot is 1,350,000 rubles. According to the Law of the City of Moscow No. 74 dated November 24, 2004, the tax rate is 0.025 percent of the cadastral value of the land plot.
The land tax for the year will be calculated according to the formula:
RUB 1,350,000 x 0.025% x 4/12 = 113 rubles.
If a taxpayer wants to check his calculations with the calculations of the Federal Tax Service, he has the opportunity to do this on the website of the Federal Tax Service, where there is a service for preliminary calculation of land tax for individuals. The only thing you need to enter into this calculator is the cadastral number of your memory. The rest of the data (, cadastral value and category of land) are entered and taken into account by the service automatically from the Rosreestr data.
Also on the website of the Federal Tax Service in the section "Taxes and fees in force in the Russian Federation" - "Land tax" is presented reference Information, revealing the details of the methodology for calculating the land tax. The correctness of the cadastral value of the memory can be checked on the website of Rosreestr - section "Cadastral valuation". In Rosreestr, you also need to clarify information about the characteristics of your land registry and resolve issues of contesting the cadastral value if you do not agree with it (see Information of the Federal Tax Service of the Russian Federation “On the calculation of the amount of land tax on the website of the Federal Tax Service of Russia” dated March 04, 2016).
As a result of all the above actions, you should receive the amount of land tax. If it matches the calculations tax office questions are removed. If there is a difference, and you suspect that this mistake was made on the side of the Federal Tax Service, we recommend that you write an application to the Federal Tax Service with supporting documents attached. When submitting an application to fix the date of admission, the official of the Federal Tax Service must put a signature on the second copy of the application, which remains with the applicant.
