Federal law on land benefits. Land tax benefits. Land tax rates and land tax calculation formula
Land tax is calculated in accordance with Chapter 31 of the Tax Code of the Russian Federation. This is a local tax, its payers are individuals and organizations. For some categories of taxpayers, benefits are provided, which we will discuss in this article.
Individual: who has benefits for land tax
Individuals do not determine the tax base themselves - the tax authorities do the calculations for them based on the information they have about the property and the owner of the land, and then send a notification with the amount to be paid (clause 4 of Article 391 of the Tax Code of the Russian Federation). A citizen entitled to land tax benefits must provide supporting documents to the tax office and write an application.
Clause 5 Art. 391 of the Tax Code of the Russian Federation provides a list of persons for whom the tax base for a land plot is reduced by 10,000 rubles:
- Heroes of Russia and the Soviet Union, full holders of the Order of Glory,
- disabled people of groups 1 and 2, as well as people with disabilities since childhood,
- veterans and disabled people of the Great Patriotic War and other military operations,
- persons affected by the Chernobyl disaster, the accident at the Mayak production facility and nuclear tests at the Semipalatinsk test site,
- individuals who took part in nuclear tests and liquidation of accidents at nuclear installations,
- persons who received radiation sickness or disability in connection with testing of nuclear and space technology.
If the tax base is less than the applied tax benefit for land tax, then the tax base is considered equal to zero. If an individual has several plots and they are located in the same municipality, then the benefit applies to only one of them, and when the plots are located in different municipal territories, then the benefit can apply to each.
In addition to the above, paragraphs. 7 tbsp. 395 of the Tax Code of the Russian Federation completely exempts from paying taxes persons belonging to the indigenous peoples of the North, Far East and Siberia, if the land plots are used to preserve and develop the traditional way of life, economy and crafts.
It should be taken into account that for some categories of payers, benefits at the federal level may be insignificant or completely absent, but at the regional level they can be very significant. For example, land tax benefits for disabled people of group 2 and other disability groups in St. Petersburg imply a complete exemption from paying tax (Law of St. Petersburg dated November 23, 2012 No. 617-105), and in Moscow for disabled people from childhood and disabled people - participants in the war, the tax base is reduced by 1,000,000 rubles. (Moscow Law of November 24, 2004 No. 74).
It is worth noting that since 2015, the Tax Code of the Russian Federation has allowed land tax benefits for disabled people of group 2 to be applied regardless of the date of disability; previously, the benefit was only available to those who received group 2 after 2004.
A similar situation regarding benefits develops for other categories of citizens: labor veterans, pensioners, and people with many children.
Federal law does not provide for special benefits for land tax for labor veterans, nor for pensioners. But they may have benefits at the local level, so it is better to find out about their availability from your tax office or the district administration. For example, in the Kaliningrad region, the tax base is reduced for single pensioners and pensioners - veterans of labor, and there are also benefits for land tax for large families: a reduction in the tax base by 10,000 rubles, and low-income families are completely exempt from tax.
Land tax benefits for legal entities
The circle of legal entities exempt from paying land tax is established by Art. 395 Tax Code of the Russian Federation. These include highly specialized organizations - institutions of the penal system, organizations of folk arts and crafts, as well as religious, shipbuilding-residents of the SEZ. A 100% land tax benefit for legal entities is also provided for:
- organizations whose land is occupied by state public roads,
- SEZ resident organizations whose lands are located on its territory; benefit period – the first 5 years from the beginning of ownership;
- organizations - participants of the SEZ, if the lands are located on the territory of the SEZ; the duration of the benefit is 3 years from the beginning of ownership;
- organizations - management companies whose lands are located on the territory of Skolkovo;
- public all-Russian organizations of disabled people for sites used in statutory activities, if disabled people make up at least 80% of the total number of members; The land tax benefit for disabled people also applies to enterprises created by such organizations - they also have a 100% benefit if the number of disabled employees is at least half, and their share in the wage fund is at least 25%.
In addition, benefits may also be established at the local level, either completely exempting from tax or partially reducing the tax base or tax amount. It should be taken into account that the application of reduced rates to certain categories of land at the regional level is not a benefit for paying land tax.
Organizations, unlike individuals, annually file a land tax return, including in the case of a 100 percent exemption.
Tax benefits are reflected in Section 2 of the declaration, with land tax benefit codes indicated for each type (Appendix No. 6 to the Filling Out Procedure, approved by Federal Tax Service Order No. ММВ-7-11/696 dated October 28, 2011). For example, when using a federal benefit that exempts areas under state highways from taxation, in line 220 of Section 2 you should indicate the land tax benefit code 3021120. Please note that different tax benefits have different declaration lines. If the taxpayer applies a benefit established by local law, then in line 200 of Section 2 the land tax benefit code 3022400 is indicated.
By the will of those in power, land tax refers to municipal taxes, that is, those that are levied in favor of local budgets (city and village, etc.). According to paragraph 2 of Art. 387 of the main legislative act in the field of taxation - the Tax Code, the authorities of municipalities have the right to decide not only how much to charge for land, but also to whom and what land tax benefits to establish. Read below for an overview of the latest.
Two levels of benefits
The provision of benefits for paying land tax is carried out at two levels.
The first level is national. This includes benefits and concessions approved by the Tax Code of the Russian Federation.
The second, as we have already said, is municipal. It is fully under the jurisdiction of local governments. However, a general trend can be traced here too. As a rule, all regions and their municipalities try first of all to provide privileges to the so-called federal beneficiaries. These are the ones everyone knows:
- Heroes of the Russian Federation and the USSR, Heroes of Labor, full holders of the Order of Glory;
- WWII veterans and combat veterans;
- Chernobyl victims, people affected by radiation, as well as military personnel and citizens who participated in the liquidation of such accidents and disasters;
- Disabled people of groups 1 and 2, families raising a disabled child and disabled people since childhood;
- Pensioners and low-income citizens;
- Large families.
Federal benefits
The benefit for paying first-level land tax for individuals is defined in clause 5 of Art. 391 Tax Code of Russia. Its essence is to provide a tax deduction from the basic cadastral value of a land plot. The amount of such a deduction is 10 thousand rubles. The deduction is given only for one plot in a given municipality and only to federal beneficiaries (points 1-3 and 5 from the list above).
In turn, some organizations and legal entities also have the right to national benefits (Article 395 of the Tax Code of Russia). For example, land owned by:
- FSIN;
- religious and charitable organizations;
- disability communities;
- indigenous peoples of the North;
- residents of special economic zones, etc.
That's all that federal legislation has provided for citizens. Let's talk about local legislation.
Regional benefits
So, what tax breaks for land tax are in effect across the country in 2015?
In the Moscow region there are two laws on preferential taxation. The first concerns mainly legal entities (MoD Law N 151/2004-OZ dated November 24, 2004). The second one has direct significance for the main city of federal significance in Russia and is aimed directly at certain groups of individuals (Moscow Law No. 74 of November 24, 2004).
According to the latter, there is a benefit in the form of a tax deduction of 1 million rubles. is provided to federal beneficiaries under paragraphs 1-4 and 6 from the list we provided above. Recipients are required to report their rights to benefits to the Moscow Federal Tax Service no later than 01.10 of the current year. Thus, benefits for paying land tax in 2015 are given to those who submitted the corresponding application before October 1, 2014.
In St. Petersburg, federal beneficiaries from the list above do not pay land taxes. At the same time, pensioners are subject to an additional restriction on the tax-free area of the plot - 2.5 thousand square meters. In addition to federal beneficiaries, military personnel, including military pensioners, as well as families of military personnel and government employees who have lost their breadwinner receive special privileges. These norms are enshrined in Art. 5 of the Law of St. Petersburg No. 617-105 dated November 23, 2012.
In the newly created federal city of Sevastopol, benefits for individuals are still a bit tight. At the moment, only territories belonging to the municipality are exempt from land tax (law of the city of Sevastopol No. 81 of November 26, 2014). We can only hope that in the near future the local legislative assembly will definitely consider amendments that equalize the rights of individuals and legal entities.
In Nizhny Novgorod, privileges are very meager. Only WWII Veterans and disabled people do not pay tax here. A small land tax benefit is also provided to members of gardening cooperatives who do not carry out commercial activities and to owners of gardens and vegetable gardens that are flooded with melt water in the spring. For them, the payment rate is reduced by 3/4 (Resolution of the City Duma of Nizhny Novgorod No. 76 of October 28, 2005).
In Samara (Resolution of the Samara State Duma No. 188 of November 24, 2005) 1 plot for a residential building, dacha or other residential building with an area of no more than 600 square meters is exempt from payment. meters, garage area within 24 sq. meters and a plot for a cellar (storage)
within 18 sq. meters for the following citizens:
- federal beneficiaries (items 1,3,4-6) of the list;
- disabled people of group 3 and combat disabled people.
In Novosibirsk, only WWII veterans will not pay tax this year. Pensioners and large families have the right to reduce the tax base by 50%, and local producers - by a third (Decision of the Novosibirsk City Council No. 105 of October 25, 2005).
In Rostov-on-Don, benefits are provided to all types of federal beneficiaries indicated in the list above. Only low-income families are not completely exempt from paying the tax. They will have to pay at least half of the tax (Decision of the Rostov State Duma No. 38 of 08.23.05).
In Saratov, the same groups of citizens have the right to privileges - heroes, veterans, disabled people, etc. (decision of the Saratov State Duma No. 63-615 of October 27, 2005). At the same time, an additional restriction on the area of the plot is imposed on pensioners and large families - up to 1000 square meters.
What about labor veterans? Alas, in none of the legislative acts we examined were they listed in the lists of land tax benefits. However, labor veterans can apply for benefits on a different basis - like pensioners.
A Tax Notice containing calculations (recalculations) for the tax on land near Moscow together with calculations for other property taxes of individuals is sent by regular letter from the city of Mytishchi (index 141020) or by registered mail (“Mytishchi-DTI”).When looking at the tax amounts, some people have questions, but...
In general, who will pay such a land tax?
Legislative framework for land tax for individuals in the Moscow region
Please note that we are talking about the tax on land ownership in the Moscow region, and not about the income tax arising from purchase and sale transactions of land plots.Land tax is a local tax regulated by the Tax Code of the Russian Federation (Chapter 31), laws of the Moscow region and regulations of local deputies.
Tax payers are organizations and individuals owning land plots.
What follows only applies to plots of land owned by individuals and located in the Moscow region.
Every year, the Tax Service assesses land taxes for the previous calendar year and sends tax notices to land owners for payment.
The tax base is determined by.
In 2013, a global revaluation of the cadastral value of lands near Moscow was carried out. The cadastral value of land plots has increased significantly. Sometimes several times. The results of the state cadastral valuation (revaluation of value) of plots were approved by the Orders of the Ministry of Ecology and Natural Resources Management of the Moscow Region dated November 27, 2013: No. 566-RM (land plots as part of the lands of settlements in the region); No. 564-RM (lands of horticultural, gardening and dacha associations); No. 563-RM (agricultural land).
The new value of land near Moscow has become the basis for calculating tax since 2014.
In addition, since 2014, in some areas of the region, the land tax rate for household plots and summer cottages has increased significantly.
Thus, .
How is land tax calculated?
When calculating land tax, the following formula is used: H = K * S * M/12, Where- TO- cadastral value of the plot at the beginning of the year (as of January 1)
Since 2014, updated data from the regional land cadastre have been used in the Moscow region. - C- tax rate
The rate depends on the category of land (purpose of the site) and location.
In most districts of the Moscow region, for plots of land intended for personal subsidiary farming (garden plots), summer cottage farming, gardening, vegetable gardening, as well as land for agricultural use, the tax rate has been set at 0.3 percent since 2014. - M- number of months of land ownership
Payment of land tax is made in full by October 1 of the following year.
An example of calculating the Moscow region land tax
You own a plot of 15 acres, which is located in one of the settlements of the Balashikha district (Balashikha urban district) of the Moscow region.Let's calculate the tax on this land plot for 2014.
The cadastral value of the plot is 7,561,950 rubles. .
It turns out that the so-called The market value of one hundred square meters of land is 504,130 rubles. We can only wish great luck to these “professionals” who carried out the state assessment in selling the plot at such a price.
The purpose of the land is for personal farming. The purpose of the land plot is indicated in the certificate of ownership of the plot.
. .
You owned the entire plot throughout 2014. Share – 100%. Number of months – 12.
The tax amount excluding benefits is equal to 22,685.85 rubles (N = 7,561,950 (K) * 0.3% (C) * 12 (M)/12).
If you have a large family or are a pensioner who has lived in residential premises on this site for more than ten years, you have benefits in the amount of 50% of the tax amount. .
The final amount of land tax, taking into account the benefits, will be two times less - 11,342.93 rubles.
Cadastral value of a land plot in the Moscow region
The Land Code of the Russian Federation (Article 66) determines that the cadastral value of land plots is established based on the results of the State cadastral valuation of land, carried out in accordance with the law on valuation activities.The cadastral value of the land plot at the time of assessment is equal to its market value.
The average level of cadastral value of land in the regions of the region is approved by the executive authorities of the Moscow region.
State cadastral valuation of lands in the Moscow region is carried out no more than once every three years and no less than once every five years.
Thus, the next revaluation of lands near Moscow will be in 2017 – 2019.
The cadastral value of a plot is equal to the area of the plot, measured in square meters, multiplied by the specific indicator of the cadastral value (UCV) of the land plot, expressed in rubles per sq.m.
UPKS is determined by appraisers during the State assessment of lands in the Moscow region.
The area of the plot is taken from cadastral registration data. If your plot is not registered, then its cadastral value is not determined and, accordingly, there is no land tax.
Let us remind you that one hundred square meters is equal to one hundred square meters. Accordingly, six acres is 600 sq.m. land, and 15 acres - 1,500 sq.m.
For two closely located plots of land, one of which has an area of 6 acres, the other 12 acres, it is logical to assume that the cadastral value of the smaller plot should be exactly half the value of the second. Accordingly, the land tax on a six-hundred-acre plot should be exactly two times less than the tax on a twelve-hundred-acre plot of land.
However, the results of the revaluation of lands near Moscow show that this is not always the case.
Where to find the cadastral value of a land plot
The cadastral value of your plot of land, if it is registered, is easy to find using. Land tax rates are set by local authorities. Unlike tax rates for residential buildings, . There are areas where lower rates are applied in some places - 0.1%, 0.15%, 0.2%.The Ramensky district is striking in its great diversity, where various rural settlements use many “non-round” tax rates on household plots, for example, 0.07%, 0.12%, 0.13%, 0.14%, 0.15%, 0 .16%, 0.17%, 0.19%, 0.29%.
Almost all information about the current land tax rates in the Moscow region can be found on. Current information on local and federal land tax benefits is contained on the official website of the Tax Service (www.nalog.ru) in the section on reference information on property tax benefits.
Tax benefits for land plots in the Moscow region
Veterans, disabled people and some other categories of citizens have benefits at the federal level. This benefit reduces the tax base for land tax by 10 thousand rubles. With a tax rate of 0.3 percent - that's!!! as much as 30 rubles.The list of beneficiaries is determined by paragraph 5 of Article 391 of the Tax Code. It includes, in particular: veterans, disabled people, Chernobyl survivors, heroes of Russia.
Nevertheless, .
In addition to beneficiaries from the federal list, local benefits from districts of the Moscow region significantly reduce land taxes for pensioners, large families, honorary citizens and other categories.
How can you reduce land tax on your property?
For already accrued tax
The tax notice with the accrual of tax on land contains calculations of other taxes on your property registered in the Moscow region (tax on ownership of a residential building, road tax on a car).The notification is delivered to the land tax payer somewhat later than the Federal Tax Service plans. For example, the tax office’s Internet service shows that for a given area of the Moscow region, a tax notice should be ready to be sent in May, but a “chain letter” arrives only in August. You must pay the entire tax amount no later than October 1st.
Practice shows that in tax calculations there are overstatements of land tax amounts. Let's find out what can be challenged.
In order to understand current land tax issues, first of all, compare land tax accruals with calculations of the amounts of this tax in notifications of previous years. Sometimes the identified differences provide the necessary information.
- Carefully compare the tax calculation data for your land for the last three years.
-
Since 2014, it could have grown significantly. - .
The tax rate does not depend on the cadastral value, but is determined by the category of the land plot and the area of its location.
.
For example, . . -
Maybe something applies to you too. There are both federal and additional local property tax benefits. For land tax, federal benefits are insignificant, but local ones, as a rule, range from 50% to 100% of the tax amount. - Study the texts of decisions of local deputies.
Even if the tax rate and benefits indicated on the tax website coincide with the calculations in the notice, but it seems to you that the amount of land tax is quite high and unreasonable, “get to the source.” This in this case is the current resolution of local deputies on land tax.
Local authorities are obliged to publish them, including on the public Internet. The name, number and date of decisions can be found on the tax website.
It is quite possible that the tax website contains inaccurate information on rates or that not all benefits are indicated.
A striking example. Decision of the Council of Deputies “On the establishment of land tax on the territory of the Balashikha urban district.” For plots intended for personal farming and located in rural settlements of the Balashikha district (Balashikha district), a discount of 75% is provided. This reduces your land tax by FOUR TIMES. The benefits are valid in 2014 and 2015. - Attention! Recalculations of taxes from previous years, which increase the amount of taxes on your land plot, worsen the situation of the taxpayer.
Demand that the tax office remove such recalculations as illegal, based on the provisions of Article 5 of the Tax Code.
Send your claim to the territorial tax office (at the location of your site) by a valuable registered letter with registered notification and preferably with an inventory. Or personally go to the local tax office to review the notification.
P.S. On the increase in taxes in Russia on citizens' property
The whole “horror” of the sharp increase in land taxes in 2014 lies in the simultaneous...Next year in Moscow and the Moscow region we will see a “new real estate tax”, when taxes on residential buildings and apartments will be calculated based on cadastral value.
The tax calculation formulas used will be quite complex. Be careful and carefully check the calculations and source data. Taxes are your money, and no longer small ones.
Land tax rates for household plots and summer cottages in the Moscow region
Below and. These rates have been in effect since 2014.Table of land tax rates by districts of the Moscow region
| Municipal district of the Moscow region | Land tax rates | |
| 1. | Volokolamsk district | 0,3% |
| 2. | Voskresensky district | 0,3% |
| 3. | Dmitrovsky district | 0,3% |
| 4. | Egoryevsky district | 0,3% |
| 5. | Zaraisky district | 0,3% |
| 6. | Istra district | 0,3% |
| 7. | Kashirsky district | 0,2% - 0,3% |
| 8. | Klinsky district | 0,15% - 0,3% |
| 9. | Kolomna district | 0,3% |
| 10. | Krasnogorsk district | 0,2% - 0,3% |
| 11. | Leninsky district | 0,15% - 0,3% |
| 12. | Lotoshinsky district | 0,3% |
| 13. | Lukhovitsky district | 0,3% |
| 14. | Lyubertsy district | 0,2% - 0,3% |
| 15. | Mozhaisk district | 0,3% |
| 16. | Mytishchi district | 0,15% |
| 17. | Naro-Fominsk district | 0,3% |
| 18. | Noginsky district | 0,2% - 0,3% |
| 19. | Odintsovskii district | 0,1% - 0,3% |
| 20. | Orekhovo-Zuevsky district | 0,15% - 0,3% |
| 21. | Pavlovo-Posadsky district | 0,1% - 0,3% |
| 22. | Podolsky district | 0,2% - 0,3% |
| 23. | Pushkinsky district | 0,1% - 0,3% |
| 24. | Ramensky district | 0,07% - 0,3% |
| 25. | Ruzsky district | 0,2% - 0,3% |
| 26. | Serebryano-Prudsky district | 0,3% |
| 27. | Sergiev Posad district | 0,1% - 0,3% |
| 28. | Serpukhov district | 0,15% - 0,3% |
| 29. | Solnechnogorsk district | 0,15% - 0,3% |
| 30. | Stupinsky district | 0,2% - 0,3% |
| 31. | Taldomsky district | 0,3% |
| 32. | Chekhovsky district | 0,08% - 0,3% |
| 33. | Shatura district | 0,3% |
| 34. | Shakhovskoy district | 0,3% |
| 35. | Schelkovsky district | 0,2% - 0,3% |
Land tax rates in cities of regional subordination and urban districts of the Moscow region
| Urban district (city of regional subordination) of the Moscow region | Land tax rates | |
| 1. | Balashikha | 0,3% |
| 2. | Bronnitsy | 0,3% |
| 3. | Dzerzhinsky | 0,3% |
| 4. | Dolgoprudny | 0,2% - 0,25% |
| 5. | Domodedovo | 0,25% - 0,3% |
| 6. | Dubna | 0,3% |
| 7. | Zhukovsky | 0,3% |
| 8. | Zvenigorod | 0,3% |
| 9. | Ivanteevka | 0,2% - 0,25% |
| 10. | Klimovsk | 0,2% - 0,3% |
| 11. | Kolomna | 0,13% - 0,2% |
| 12. | Korolev | 0,3% |
| 13. | Kotelniki | 0,3% |
| 14. | Krasnoarmeysk | 0,3% |
| 15. | Lobnya | 0,3% |
| 16. | Losino-Petrovsky | 0,3% |
| 17. | Lytkarino | 0,3% |
| 18. | Lakes | 0,3% |
| 19. | Orekhovo-Zuevo | 0,3% |
| 20. | Podolsk | 0,3% |
| 21. | Protvino | 0,2% |
| 22. | Pushchino | 0,3% |
| 23. | Reutov | n/a |
| 24. | Roshal | 0,3% |
| 25. | Serpukhov | 0,3% |
| 26. | Fryazino | 0,3% |
| 27. | Khimki | 0,2% |
| 28. | Chernogolovka | 0,3% |
| 29. | Elektrogorsk | 0,3% |
| 30. | Elektrostal | 0,3% |
Chapter 31 of the Tax Code of the Russian Federation regulates the procedure for taxation of land plots. Land tax is local in nature and is paid by the landowner to the budget at the actual location of the land (object of taxation).
The tax is required to be paid by organizations that directly own a land plot, which in turn is recognized as an object of taxation in accordance with current legislation (Article 389 of the Tax Code of the Russian Federation). If the site is part of the property owned by an investment fund on a mutual basis, then the tax is required to be paid by the company that manages it (MC). In this case, the tax is paid at the expense of the property owned by the management company, forming a mutual fund.
If a plot of land is owned by an organization under the right of free use (term lease agreement), then land tax is not charged.
Which areas are considered taxable?
Plots of land whose location is part of a municipality (large federal cities) are subject to taxation. A land tax is introduced in this territory.
The following types of plots are not subject to the land tax law:
Land plots limited in circulation, according to the current legislation of the Russian Federation (meaning lands occupied by monuments of culture and art, heritage of peoples). Such lands are included in a special list. In addition, these include land plots with historical reserves and archaeologically valuable objects;
Land plots withdrawn from circulation in accordance with the current legislation of the Russian Federation;
Territories with the status of “forest fund”;
Territories owned by the state with water bodies of value and classified as “water fund”.
Method of calculating tax and its rate
Article 389 of the Tax Code states that the value of a land plot (cadastral value), which is recognized as an object of taxation, is the tax base. Its definition is regulated by the current legislation of the Russian Federation. If an organization owns a land plot, then, taking into account state information about the cadastral value of each plot of land, the organization itself can determine the tax base, according to the right of owner or the right of perpetual possession.
If land plots are in collective value, then the size of the tax base is calculated for each taxpayer individually.
As mentioned above, land tax is local in nature, since its payment is made at the actual location of the site, therefore, tax rates are set by local governments (heads of municipalities). The document according to which the tax rate comes into force is called a regulatory legal act. According to the current legislation, the following tax rates are established (based on the cadastral value of the land):
0.3% for land plots operated as agricultural land or located within the territory designated for agricultural needs;
0.3% for areas of land occupied for housing construction, as well as for housing and communal services infrastructure, except for areas not related to housing and communal services or construction, but located within the territory allocated for these needs;
0.3% for land allocated for personal subsidiary farming, household farming or gardening, including dacha farming;
0.3% for lands with limited turnover intended for customs and defense needs;
0.3% for other types of land plots that do not fall under the above categories.
Also, the Tax Code of the Russian Federation provides for a differentiated tax rate in certain cases, in accordance with paragraph 2 of Article 394.
Federal benefits when paying land tax
Organizations:
Institutions subordinate to the Ministry of Justice of the Russian Federation that own plots of land used by them to perform professional duties;
Organizations that own and maintain land plots occupied by state public roads;
Land on which buildings and structures belonging to religious and charitable organizations are located;
Societies of people with disabilities (including unions), the members of which are 80% disabled people, using land plots to carry out activities prescribed in the organization’s charter. This also includes organizations created at the expense of the authorized fund of a society for the disabled, and the number of disabled people in the organization must be 50% or more, and the percentage of the total wage fund is 25%. The land must be used for the production of goods, works and services according to the list approved by the state;
Associations and institutions, the sole owners of which are the above-mentioned unions of disabled people in relation to land plots used for educational, medical, sports, cultural, scientific or other purposes, to assist in the development and adaptation, rehabilitation of disabled children and their parents;
The lands on which the organization of folk crafts operates for the purpose of producing and selling art products are not subject to land tax;
Institutions and organizations with the status of a “special economic zone”, but for a period of no more than 5 years from the date of foundation;
Management companies servicing facilities on land plots within the territory allocated for the Skolkovo innovation center (Federal Law No. 244 of September 28, 2010);
Organizations engaged in shipbuilding, whose industrial facilities are located inside a territory with the status of a “special economic zone”. Plots of land must be used for the construction, maintenance and repair of ships. The period of exemption from land tax is 10 years.
Individuals:
Now let’s figure out what benefits for paying land tax are established for individuals in Russian legislation.
The indigenous peoples of the Far East, Siberia and the North, as well as the indigenous communities of peoples, are completely exempt from paying land tax, in order to preserve their traditional way of life. Also, for land plots in lifelong use on the territory of large municipalities of federal significance, a tax-free amount of 10,000 rubles is established. Such individuals include:
Heroes of the USSR, Russian Federation and holders of the Order of Glory;
Disabled people of the first and second groups who received them before 01/01/2014, including disabled people since childhood;
Veterans and disabled people of the Second World War and other military operations;
Individuals covered by Law No. 3061-1 of June 18, 1992 (liquidation of the consequences of the explosion at the Chernobyl nuclear power plant), Federal Law No. 175-FZ of November 26, 1998 (liquidation of the Mayak production accident) and Federal Law No. 2-FZ of 01/10/2002 (victims as a result of nuclear tests in Semipalatinsk);
Persons involved in direct testing of thermonuclear and nuclear weapons;
Persons suffering from radiation sickness due to participation in tests of nuclear and thermonuclear weapons;
Regional benefits for land tax
In addition to the above benefits, local authorities are empowered to establish additional preferences for the payment of this tax.
For organizations and individuals at the local level, additional benefits may be established when paying land tax, including the establishment of a tax-free amount. The procedure for submitting documents and deadlines are established by the regulations of the municipality on whose territory the land plot (taxable object) is located. But, according to Federal law, this deadline cannot be set later than February 1 of the year following the expired tax period.
If a tax benefit is terminated during a tax period, the tax amount will be determined taking into account a coefficient that takes into account the months to which the benefit applied and the months without benefits. Moreover, the month of establishment of the benefit and the month of withdrawal are always taken into account as full.
Individual entrepreneurs must calculate tax amounts (and advance payments) independently for land used for business activities. If the land is not used in business activities, then the tax amount is calculated by the local tax authority and sent in the form of a tax notice.
Land tax is a fee, the obligation to pay which falls on individuals and legal entities who have ownership rights to plots of land. This is a regional payment, the amount of which is regulated by legal acts and codes of government bodies. Simply put, each locality selects and fixes its own land tax rate. Municipalities are also empowered to decide on fee exemptions or preferential payments. This is what we will talk about today – what land tax benefits exist and who is entitled to them.
We indicated above that land tax is a local tax, controlled, accordingly, by local legislation. Land owners are required to pay the land tax. Russian lands are subject to taxation, no matter who owns them - our compatriots or foreigners, countries. Both ordinary people, individuals, and various offices, firms and companies - legal entities - are required to pay land tax. The law distinguishes three types of landowners, which include tax collection. These are people and companies who:
- have property rights (property);
- have lands for indefinite or permanent use;
- received the right of lifelong inheritance.
Accordingly, land tax is not paid by land tenants and those who use plots under the right to use free of charge - then the responsibility for calculating and paying the tax remains with the lessors or owners of the land. In this case, the payer must be indicated in the unified state real estate register. Briefly, whoever is registered in the Unified State Register is obliged to pay. Tax collection is also not paid from areas where forests grow and lands with state-owned objects. Since 2015, homeowners in high-rise buildings have been exempt from paying land tax. According to documents, apartment owners own part of the land where the house is built, but there is no tax imposed on it.
The object of taxation, which is logical, is land located in the territories of municipalities. Every year (the tax period for the required fee), citizens and organizations must calculate and pay the appropriate amount to the state. How to calculate it?
Like any tax, land tax is calculated using a formula that includes a financial base and a rate. The Tax Code of the Russian Federation establishes the cost of land according to the cadastre. According to the law of the Russian Federation, the cadastral value of land plots is recalculated by a special commission no more often than once every three years, and no less than once every five years. The calculation criteria include the area of the site, its location, intended use, etc. It is not difficult to find out the value of your land from the cadastre - to do this, you can contact any branch of Rosreestr or look on the Rosreestr website by entering the address or registration number of the plot.
The situation with rates is more complicated, since they are differentiated according to land tax. It was mentioned above that local authorities themselves set this figure. However, at the federal level there are recommended rates that municipalities cannot “step over”:
- 0.3% for lands for agriculture and limited in circulation, occupied by housing, engineering facilities and intended for individual farming (growing vegetables and fruits, summer cottages, livestock).
- 1.5% for lands not included in the first category.
Thus, the final figure of land tax payable is calculated using the formula: financial base (cost according to the cadastre) x regional rate.
When can you pay less or not pay at all?
Local authorities are free not only to determine the order in which the tax in question is paid. Municipalities also determine benefits for this fee. At the same time, some of the relaxations have already been fixed at the federal level - both for citizens and for organizations. Let's consider what we are talking about.
At the all-Russian level, benefits have been established for Muscovites, St. Petersburg residents and Sevastopol residents (residents of federal cities). For example, for disabled people, large families, veterans and similar citizens from the category of beneficiaries in Moscow, a reduction in the financial base by one million rubles is provided. Throughout the country, the tax base becomes 10 thousand rubles less for persons who have awards from the governments of the USSR and the Russian Federation, military personnel and veterans, disabled people and citizens suffering from serious illnesses. This category includes people with disabilities since childhood, Chernobyl survivors, victims of nuclear weapons tests and others (more details can be found in Article No. 391 of the Tax Code of the Russian Federation). Accordingly, if, when applying a benefit, the tax base acquires a negative or zero value, the tax is not paid.
Important point! If a person from the above categories owns not one, but several plots of land, the benefit will be provided in relation to only one object subject to the fee. But if the recipient’s land plots are located in different municipalities, the tax relief can be applied to each.
Residents of the Far East, Siberia and northern territories are completely exempt from land tax. We are talking about small ethnic groups who use the lands to revive and develop traditional crafts and an authentic way of life.
The Tax Code of the Russian Federation states that the decision to use tax breaks depends entirely on the payers themselves. To receive a benefit, a citizen must contact the Federal Tax Service himself, providing the relevant documents confirming the right to use the benefit and an application. Citizens have the right to refuse the benefit or suspend its use for any number of tax payment periods. Thus, land tax benefits are exclusively of a declarative nature.
The list of legal entities that are provided with benefits is much more extensive. Thus, the legislation of the country allows a complete exemption from the required fee for the territories:
- related to the institutions of the Ministry of Justice, the country’s criminal correctional system;
- occupied by roads (highways, highways) for general use, owned by the state;
- where religious buildings are located (temples, churches, chapels, holy springs, etc.);
- owned by companies, shares in which are at least 80% owned by people with disabilities or their representatives, or companies in whose authorized capitals people with disabilities have fully (one hundred percent) invested;
- where nationalities produce and sell their own handicrafts;
- in special and free economic zones (or used by resident companies of such zones);
- occupied by buildings for the construction and repair of ships (in relation to shipbuilding firms that have the status of residents of industrial production special zones).
Regional benefits: who is eligible?
In each subject of the country, benefits are established individually, but most often the categories of beneficiaries are similar. Let's look at examples of regional relaxations on land tax using the example of Kuzbass and the Kemerovo region.
In this territory, the land tax is 100% exempt, that is, organizations that dispose of explosives, non-commercial associations of citizens (dacha, gardening and gardening), and persons receiving insurance and social pensions in relation to plots of land for personal use are completely exempt.
The fee amount has been halved for:
- Families where the child is being raised: three or more heirs (having a certificate of large families) or disabled children, single-parent families, low-income and single citizens (average income 50% below the minimum).
- Minor orphans, as well as families where children live under guardianship or taken into guardianship.
- Victims of political repression, later rehabilitated.
- Citizens living in sanitary protection zones of industrial enterprises.
- Heads of street committees.
In order to find out about the benefits provided in a specific Russian subject, you can use the service located on the official website of the Federal Tax Service. To obtain information, it is enough to mark the type of tax levy of interest (in our case, land), indicate the tax period (for which year we are looking at benefits) and select the desired subject of the Russian Federation and municipal entity from the “drop-down” list. After the user clicks the “Find” button, he will be able to see a table with a list of tax benefits and the time when the relief came into force. Next to each benefit there is an opportunity to read more about it and find out which categories of people are entitled to it.
Video - Benefits for pensioners on land
Let's sum it up
The state not only obliges citizens and representatives of legal entities to pay taxes, but also provides ways to ease the tax burden. One of these is the use of benefits. From this article you can understand that there are quite a few concessions for land tax in Russia. The main thing is to know about them and use them for your own comfort and to save your budget.