Land tax is a tax on the owner land plot. The use of land in our country is paid, and therefore the owners have to deduct certain payments to the treasury.
Also, the amount of payments and the rights of the owner are fixed in the Instruction of the Ministry of Taxes of Russia dated February 21, 2000 No. 56.
It is these legislative covenants that need to be carefully studied if the owner of the property thinks that payments exceed the required amount. These acts broadly fix the position of the land owner, his rights and obligations, as well as the process of calculating the approximate amount of the annual payment. What types of payments for land currently exist?
What type of tax is the land tax? The land tax itself is one of the direct payments. They are imposed on the property of a person or legal entity, as well as on its income. Similar payments are called property taxes and they are deposited directly into the treasury.
The payment of indirect land tax is possible if a person sells his property or gives it as an inheritance. In this case, indirect tax paid directly to the state, not to the treasury.
To determine the amount of payment for the territory, it is necessary to find out the cadastral value of the site. This is especially true if the intended site is listed in the state. property.
If the cadastral value cannot be determined, in accordance with Clause 13 of Art. 3 FZ of October 25, 2001 N 137-FZ, to find out the size rent the standard price of land is used.
This concept itself characterizes the cost of the territory, based on its quality indicators and location, which helps to find out the potential income for a certain payback period.
Economic entity land tax lies in the forced taxation, which is fixed in the existing legislation. The tax amount itself is paid annually and depends on the size and area of the land taxation unit. That is, the amount of payment does not depend on the size of the owner's income, and on the profitability of the site. If you are interested in which budget the land tax goes to, click .
The basis for the payment of this amount is a document confirming the relevance of the position of the object among the property of individuals. According to 5 to law No. 1738-1, the amount of land tax is affected by several indicators at once:
The size of the tax for the same size territories can be completely different. If the land is considered good, rich in natural resources and useful substances, its cadastral value rises sharply. Along with this indicator, the size of the annual tax payment is also growing.
The amount of payments may directly depend on the location of the site. Given all these indicators, the property owner will be able to find out the amount of payment per unit of land. 
Units (objects) of taxation are completely different lands. So, What areas are subject to such payments?
Article 131 of the Civil Code of the Russian Federation stipulates that land payments should occur only after the owner passes the procedure for state registration of real estate. Usually, when buying real estate, the approximate amount of annual tax payments.
It is very important to know not only which lands are subject to tax payments, but also who is considered a taxpayer. So, Who is entitled to pay taxes on land?
All these points are widely discussed in Clause 3 of Article 5 of the Land Code of the Russian Federation.
Taxpayers can be both individuals and legal entities. Individuals are recognized Russian citizens, foreigners, as well as stateless persons who own territories in Russia.
Also, a taxpayer can be an individual entrepreneur who does not create law firm to carry out their business activities. Then the position of an individual entrepreneur must be registered in accordance with the existing civil code of the Russian Federation.
In fact, understanding the nuances of land tax payments is not so difficult. To do this, you just need to familiarize yourself with several legislative acts. And yet, in the characteristics of the land tax, there are some nuances that should be discussed.
So, for example, the rates for determining payments are strictly monitored and established by legal acts. The amount of the tax payment should not exceed 1.5% of cadastral value site.
It is also important that those areas where there are cultural monuments included in the world heritage, as well as land limited in circulation.
In Moscow and St. Petersburg, the amount of tax payments is regulated by the laws of federal cities. Throughout the rest of the country, the amount of tax rates is determined by the regulations of the municipalities.
Having studied in detail all the legislative acts relating to land payments, a person will be able to determine both the size of the tax rate and the amount of his annual payments. Information about various and will help to determine the amount of payments.
1. a brief description of tax
Land tax is a local tax, which is established by the Tax Code and regulatory legal acts of the representative bodies of municipalities and is obligatory for payment in the territories of these municipalities. When establishing a tax, the representative bodies of municipalities determine the tax rates within the limits established by Chapter 31 of the Tax Code, the procedure and terms for paying the tax. When establishing a tax, it may also be established tax incentives grounds and procedure for their application. More details can be found in Chap. 31 of the Tax Code.
2. Subject of taxation (taxpayer)
land tax rate benefit taxpayer
Taxpayers of the tax are organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession. Organizations and individuals are not recognized as taxpayers in relation to land plots, which they have on the right of gratuitous fixed-term use or transferred to them under a lease agreement (Article 388, Tax Code).
3. Object of taxation
Land plots located within the boundaries of the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax is introduced, are recognized as the object of taxation, while there is a list of lands that are not recognized as an object of taxation (Article 389, Tax Code).
4. Tax base
The tax base is defined as the cadastral value of land plots recognized as an object of taxation in accordance with Art. 389 NK. The cadastral value of a land plot is determined in accordance with land legislation Russian Federation(Art. 390, NK).
Order of definition tax base- art. 391, NK. Features of determining the tax base in relation to land plots located in common property- art. 392, NK. Taxable period. Reporting period - art. 393, NK.
5. Tax rate
1. Tax rates are established by the regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:
1) 0.3 percent in relation to land plots: classified as agricultural land or land as part of agricultural use zones in settlements and used for agricultural production; occupied by housing stock and utility infrastructure facilities (with the exception of the share in the right to a land plot attributable to an object that is not related to the housing stock and utility infrastructure facilities or acquired for housing construction; purchased for personal subsidiary farming, gardening, horticulture or animal husbandry, as well as summer cottages;
2) 1.5 percent in relation to other land plots.
3) It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of a land plot (Article 394, Tax Code).
6. Tax incentives
Exempt from taxation:
1) organizations and institutions of the penitentiary system of the Ministry of Justice of the Russian Federation;
2) organizations - in relation to land plots occupied by state highways common use;
3) religious organizations - buildings, structures and facilities for religious and charitable purposes;
4) all-Russian public organizations of the disabled; organizations, the authorized capital of which consists entirely of contributions from public organizations of the disabled; institutions whose sole owners are all-Russian public organizations of the disabled;
5) organizations of folk art crafts;
6) individuals belonging to the indigenous peoples of the North, Siberia and the Far East of the Russian Federation, as well as communities of such peoples;
7) organizations - residents of a special economic zone (Article 395, Tax Code).
7. Tax calculation procedure
1. The amount of tax is calculated after tax period as a percentage of the tax base corresponding to the tax rate.
2. Taxpayers - organizations, individuals who are individual entrepreneurs, calculate the amount of tax (the amount of advance tax payments) independently.
3. Unless otherwise provided by paragraph 2, the amount of tax (the amount of advance tax payments) payable to the budget by taxpayers who are natural persons shall be calculated by the tax authorities.
4. When establishing a tax, the representative body of a municipality has the right to provide for the payment during a tax period of not more than two advance tax payments for taxpayers who are natural persons who pay tax on the basis of a tax notice. The amount of the advance tax payment is calculated as the product of the relevant tax base and the share of the tax rate in an amount not exceeding one second of the tax rate, in the case of establishing one advance payment, and one third of the tax rate in the event of establishing two advance payments.
5. The amount of tax payable to the budget at the end of the tax period is determined as the difference between the amount of tax calculated in accordance with paragraph 1 and the amounts of advance tax payments payable during the tax period.
6. Taxpayers, in respect of which the reporting period is defined as a quarter, calculate the amount of advance tax payments after the first, second and third quarters of the current tax period as one fourth of the corresponding tax rate of the percentage share of the cadastral value of the land plot as of January 1 of the year that is tax period.
7. If during the tax (reporting) period the right of ownership to a land plot (its share) arises for a taxpayer, the amount of tax (the amount of advance tax payment) is calculated taking into account a coefficient determined as the ratio of the number of full months during which this land the site was owned and used, to the number of calendar months in the tax (reporting) period. In this case, if the occurrence of these rights occurred before the 15th day of the month inclusive, the month of the occurrence of these rights is taken as a full month.
8. In relation to a land plot (its share) that has been inherited by an individual, the tax is calculated starting from the month in which the inheritance was opened.
9. The representative body of a municipal formation, when establishing a tax, has the right to provide for certain categories taxpayers have the right not to calculate and not to pay advance tax payments during the tax period.
10. Taxpayers entitled to tax benefits must submit documents confirming such a right to the tax authorities at the location of the land.
11. Bodies maintaining the state land cadastre and bodies carrying out state registration rights to real estate and transactions with it, submit information to the tax authorities in accordance with paragraph 4 of Article 85 of the Tax Code.
12. Bodies maintaining the state land cadastre and bodies of municipal formations annually before February 1 of the year are obliged to report to the tax authorities information on land plots as of January 15 of the year that is the tax period.
13. Information is submitted according to the forms approved federal body executive power in the field of control of taxes and fees.
14. Based on the results of the state cadastral valuation of land, the cadastral value of land plots as of January 1 of the calendar year shall be brought to the attention of taxpayers in the manner determined by the federal executive body authorized by the Government of the Russian Federation no later than March 1 of this year.
15. With regard to land plots acquired into ownership by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction, the tax amount (the amount of advance tax payments) is calculated taking into account the coefficient 2 within three years construction from the date of state registration of rights to these land plots up to the state registration of rights to the constructed real estate object.
16. In relation to land plots acquired in ownership by individuals for individual housing construction, the calculation of the amount of tax (the amount of advance tax payments) is made taking into account the coefficient 2 after 10 years from the date of state registration of rights to these land plots until the state registration of rights for a constructed property (Article 398, Tax Code).
8. Procedure and terms for tax payment
1. Tax and advance tax payments are subject to payment by taxpayers in the manner and terms established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg). At the same time, the deadline for paying tax (advance payments on tax) for taxpayers - organizations or individuals(IP) cannot be established earlier than the period provided for in paragraph 3 of Article 398 of the Tax Code.
2. During the tax period, taxpayers pay advance tax payments, if the normative legal act representative body of the municipality (the laws of the federal cities of Moscow and St. Petersburg) do not provide otherwise.
3. Tax and advance tax payments are paid to the budget at the location of the land plots.
4. Taxpayers who are individuals pay tax and advance tax payments on the basis of a tax notice sent by a tax authority (Article 397, Tax Code). Tax return- art. 398, NK.
The concept of land tax can be explained in terms of tax law, and land:
In simple words: a land tax is a tax that a landowner pays for the fact that his land is located on the territory of the state.
Payments imposed by the state on land are classified as public. Persons owning their own plots of land type, any shares of the territory, as well as land users are required by law to pay a part of their income from land.
Leasing and investing individuals and legal entities are not included in the number of taxpayers.
As for the land tax: is it local or regional?, you need to understand that this species fees, is not included in the group of federal payments that are assigned, modified and removed by the tax code of the Russian Federation, and also cover the entire territory of the state and are mandatory for everyone. The tax on the land plot belongs to the category of local. They are regulated by legislative acts and laws of the Russian Federation of the subject type. Land dues have the right to both establish and cancel local governments.
We also clarify that the land tax is neither federal nor regional - it can only be LOCAL!
Essence land tax is that all collected from the site cash go to the budget of local organizations. Owners must pay taxes individually.
Characteristics land tax, revealing its specialization as follows:
A certain circle of people is concerned about the question (as we learned from our survey in the VK group): is the land tax direct or indirect?
For physical persons and legal faces he is DIRECT!
Is the land taxable or not?? Individuals and legal entities are automatically obliged to pay a single land tax in such cases:
Federal Law No. 122-FZ of May 2, 2015 “On Amendments to the Labor Code of the Russian Federation and Articles 11 and 73 federal law"On Education in the Russian Federation"
Article 4
This certificate is the main basis for the imposition of state fees on land and the collection of cash payments. There are also a number of other documents that oblige citizens to be taxpayers.
The definition of land tax for individuals imposed on land has already been considered, and as for property tax, this is a type of payment established on the property of organizations and individuals.
Property tax (property tax - land) require from citizens who have the right of ownership to any type of structure, transport or land. Thus, if you have a house, your own shop, a farm, a garage, a car park, and other types of property that occupy a certain land area, then you become not only a property taxpayer, but also a land tax.
Land tax, together with transport and directly property payments, is classified as a general class of property payments (for individuals).
There is a concept according to which fees of a state nature are not collected from lands subject to common use. Laws are subject to frequent annual changes.
According to the current legislation, taxpayers of the preferential category are educational institutions(despite the second paragraph of the third article from the first part of the tax code of the Russian Federation, which does not allow the collection of funds from public institutions).
Why does the land tax not come and what to do in this case?
Due to frequent innovations in the laws on tax payments, the abolition or transformation of some bills by the authorities, payment for the collection of funds from the land may not come for some time.
In this case, it is necessary to establish which Federal Tax Service your plot of land belongs to, and contact this authority for help, providing a certificate confirming state registration. In the age of technology, it is not necessary to go to an institution, this can also be done on the official website. Delaying payments, exposing yourself, is not recommended.
You can get a preferential one by submitting the appropriate document to the local government, to which the horticultural partnership belongs.
Feel free to purchase land without fear of tax payments. Register the right to the property of the site and make payments for the land in a timely manner. And also do not forget to follow the changes of bills!
Land tax, like property tax, is a local tax, i.e. it is paid to the budget of the municipality (or federal cities of Moscow, St. Petersburg and Sevastopol) where it is installed and in which the land plot is located.
Land tax must be paid by persons owning plots on the basis of ownership, permanent (unlimited) use or lifetime inheritable possession.
If land plots are owned by individuals on the right of gratuitous fixed-term use or were transferred to them under a lease agreement, the land tax no need to pay.
tax rate cannot exceed 0,3% from the cadastral value of the plots:
The tax rate for other plots should not exceed 1,5% from the cadastral value.
Note! Since 2015, individuals, including entrepreneurs, do not have to calculate land tax on their own. This responsibility lies with the IFTS. Payment is made according to the tax notice.
Land tax is calculated according to the following formula:
Land tax \u003d Kst x D x St x Sq,
kst- the cadastral value of the land plot (it can be found on the official website of Rosreestr or using a cadastral map).
D- the size of the share in the right to the land plot.
St- tax rate (find out tax rate in your region can be found on this page).
Kv– coefficient of land plot ownership (applies only in case of ownership of a land plot for an incomplete year).
Indigenous peoples of the North, Siberia and the Far East, as well as their communities, do not pay land tax in respect of plots that are used to preserve their traditional way of life.
When calculating the tax for certain categories of payers, the base is reduced by the cost of 6 acres of land area. The benefit is valid for disabled people of groups 1 and 2, Heroes of the USSR and the Russian Federation, veterans of the Second World War, pensioners, parents with many children, "Chernobyl victims". A complete list of preferential categories is in paragraph 5 of Art. 391 of the Tax Code of the Russian Federation.
If there are several sites, the exemption from taxation of 6 acres is valid only for one of them. The payer himself can choose which one. To do this, he needs to submit to any IFTS a notification of an elective land plot in the form approved by order of the Federal Tax Service dated 03/26/2018 N ММВ-7-21 / [email protected]
The representative bodies of municipalities may, by their acts, introduce additional benefits for certain categories of citizens. They allow not only to reduce the amount of land tax required to be paid, but also not to pay it at all.
To obtain information about the established benefits for land tax, you can use a special service on the website tax service.
Petrov I.A. owns a land plot in the Moscow region.
The cadastral value of the plot is 2 400 385 rubles.
0,3%.
RUB 7,201(2,400,385 rubles x 0.3 / 100).
In October 2018, Petrov I.A. registered the rights to a land plot located in the Moscow region.
Its cadastral value is 2 400 385 rubles.
The tax rate for this land plot is provided in the amount 0,3% .
The land tax for the three months of 2018 in this case will be equal to: 1 801 rub.(2,400,385 rubles x 0.3 / 100 x 0.25),
where, 0,25 - coefficient of land ownership time (3 months / 12 months).
Petrov I.A. owns ¾ of the land plot located in the Moscow region.
Its cadastral value in 2018 is 2 400 385 rubles.
The tax rate for this land plot is provided in the amount 0,3% .
The land tax in this case will be equal to: 5 401 rub.(2,400,385 rubles x ¾ x 0.3 / 100).
Veteran of military operations Petrov I.A. owns a land plot in the Moscow region.
The cadastral value of the plot in 2018 is equal to 2 400 385 rubles.
The tax rate for this land plot is provided in the amount 0,3% .
The land tax in this case will be equal to: 7 172 rub.((2,400,385 rubles - 10,000 rubles) x 0.3 / 100),
where, 10 000 rub.- a benefit that is provided to Petrov I.A. due to the fact that he is a combat veteran.
For individuals, land tax is calculated by the tax service, after which it sends a notification to their address of residence, which contains information on the amount of tax, the deadline for payment, etc.
Tax notices in 2020 for 2019 will be sent to residents of Russia from April to September.
In case of discovery erroneous data in the notification it is necessary to write an application to the tax service (the application form is sent along with the notification). After confirming these data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.
Many land owners mistakenly believe that if they have not received a notification from the tax service, then they do not need to pay land tax. This is not true.
On January 1, 2015, a law came into force, according to which taxpayers in the event of non-receipt of tax notices are obliged to self-report to the tax authority on the availability of objects real estate as well as vehicles.
The above message, with copies of title documents attached, must be submitted to the Federal Tax Service Inspectorate in respect of each object of taxation once before December 31 of the next year. For example, if the land was purchased in 2018, and no notifications were received on it, then information must be provided to the IFTS by December 31, 2020.
Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspection personally (you can use this service to make an appointment online).
In the event that a citizen independently reports that he has a land plot for which no tax has been charged, the calculation of the payment will be made for the year in which the specified report was submitted. However, this condition is valid only if there was no information about the reported object in the tax office. If the notification for payment was not sent for other reasons (for example, the taxpayer's address was incorrectly indicated or it was lost in the mail), then the calculation will be made for all three years.
For failure to submit such a message within the prescribed period, the citizen will be held liable under paragraph 3 of Art. 129.1 of the Tax Code of the Russian Federation and fined 20% of the unpaid tax on the object for which he did not submit a report.
In 2020, a single payment deadline has been established for all regions of Russia property taxes – no later than December 1, 2020(to pay tax for 2019).
note that in case of violation of the terms of payment of land tax, a fine for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation will be charged on the amount of arrears. In addition, the tax authority may send the debtor's employer a notice of debt collection at the expense of wages, as well as impose restrictions on exit from the Russian Federation. Individuals will not be charged a penalty for non-payment of taxes.
You can pay land tax using a special service on the official website of the tax service.
For this you need:
You can find out if you have tax debts in several ways:
Among the taxes paid by individuals and legal entities, land tax is very significant. This is a rather extensive legal topic, the study of which must be approached with the utmost care. Subject to the basic laws and recommendations, problems and discrepancies should not arise.
The main feature is that the land tax is the so-called. " local tax". That is why the decisive role in its establishment falls on the local authorities, and it is paid to local budgets.
The object of the tax is land plots located in a specific municipality or in cities of federal significance: Moscow, St. Petersburg, Sevastopol.
The importance of the land tax is directly related to the fact that plots occupy quite large territories even within the boundaries of one administrative entity, and they represent a large number of objects for taxation.
At the same time, it should be remembered that these rates at the local level may be less, but more - no way!
Local authorities may establish additional rules for paying this tax. However, they should not run counter to the articles of the current Tax Code.
Full exemption from land tax is granted legal entities in cases:
In practice, this can be a discount, sometimes even up to 50%. Decreased tax rate compared to general conditions. Sometimes full tax exemption for specific persons, as a rule, these are representatives large families, pensioners (see).
With regard to land plots owned by individual entrepreneurs, determining the tax base and determining the final amount for payment has become the prerogative of the tax authorities. Entrepreneurs do not need to submit a declaration, payment must be made upon notification sent by the fiscal authorities.
If these data are confirmed, then new will come notification.
This year, for all constituent entities of the Russian Federation, a single deadline for paying property taxes has been established - no later than December 1, 2017.
In the event that a person has overdue the terms of payment, then he is charged a penalty for each calendar day of delay. In addition, the relevant authorities may send a notification to the debtor's employer about the repayment of the debt at the expense of wages or other taxes. In some cases, additional sanctions may be applied, for example, in the form of restrictions on travel abroad until the debt is fully repaid.
For hiding such information, a fine is provided - 20% of the unpaid tax amount for the object (objects) that the citizen hid from the fiscal authorities.
The notification may not reach the taxpayer for other reasons, for example, if the address of residence is incorrect. In this case, the calculation will be made for 3 years. Sometimes the mail service also crashes. In these cases, the taxpayer should contact the post office that serves his address and inquire about the letter.
For this purpose, it is necessary to contact court of Arbitration and provide a package required documents. This mandatory package includes an application, as well as conclusions and reports on the value of the object itself (land), as well as other real estate objects on it (if any).
Another way is to apply to a special commission that considers disputes over the cadastral value of land plots. At the same time, it must be remembered that it is necessary to apply within 6 months after determining this cost.
Planned cadastral valuation/revaluation of land is carried out every 5 years.
If you have various problems related to the payment of the relevant tax, you can also contact special services that provide legal assistance and support for both entrepreneurs and ordinary individuals.
