Land tax, like property tax, is a local tax, i.e. it is paid to the budget of the municipality (or the federal cities of Moscow, St. Petersburg and Sevastopol) where it is installed and in which the land plot is located.

Who pays land tax in 2020

Land tax must be paid by persons who own plots of land under the right of ownership, permanent (perpetual) use or lifelong inheritable possession.

If land plots are owned by individuals on the right of free, fixed-term use or were transferred to them under a lease agreement, land tax no need to pay.

Land tax rates

Tax rate cannot exceed 0,3% from the cadastral value of the plots:

• occupied by housing stock and housing and communal services infrastructure facilities and acquired for housing construction, except for sites used in business activities (the exception is valid from the tax period of 2020);
• purchased for personal farming, gardening, vegetable gardening. From the 2020 tax period, the rate applies to plots of this group if they are not used in business activities;
• from the tax period of 2020 - general purpose land plots intended for citizens to carry out gardening and vegetable gardening or intended for the placement of other public property.

The tax rate for other areas should not exceed 1,5% from the cadastral value.

Calculation formula

Note! Since 2015, individuals, including entrepreneurs, no longer have to calculate land tax on their own. This responsibility is assigned to the Federal Tax Service. Payment is made according to the tax notice.

Land tax is calculated using the following formula:

Land tax = Kst x D x St x Kv,

Kst– 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 a land plot.

St– tax rate (you can find out the tax rate in your region on this page).

Kv– coefficient of ownership of a land plot (applies only in case of ownership of a land plot for less than a full year).

Land tax benefits

Some payers may be able to take advantage of federal and local incentives. If the tax authority has information about the payer's right to a benefit, it will be taken into account when calculating the tax. But if the taxpayer noticed upon receiving the notification that the benefit was not taken into account, he needs to submit an application to the Federal Tax Service using the form from the order dated November 14, 2017 No. ММВ-7-21/897@. The application is submitted only once - then the benefit applies automatically.

Federal benefits

The indigenous peoples of the North, Siberia and the Far East, as well as their communities, do not pay land tax on 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, WWII veterans, pensioners, parents of large families, and Chernobyl survivors. The full list of preferential categories is in paragraph 5 of Art. 391 Tax Code of the Russian Federation.

If there are several plots, the tax exemption benefit for 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 Federal Tax Service a notification about the elective land plot in the form approved by Order of the Federal Tax Service dated March 26, 2018 N MMV-7-21/167@.

Local benefits

Representative bodies of municipalities may, by their acts, introduce additional benefits for certain categories of citizens. They allow you not only to reduce the amount of land tax required to pay, but also not to pay it at all.

To obtain information about established land tax benefits, you can use a special service on the tax service website.

Calculation examples

Example 1. Calculation of land tax for a full calendar year

Object of taxation

Petrov I.A. owns a plot of land in the Moscow region.

The cadastral value of the plot is 2,400,385 rubles.

Tax calculation

0,3%.

RUB 7,201(RUB 2,400,385 x 0.3/100).

Example 2. Calculation of land tax for an incomplete calendar year

Object of taxation

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.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

Land tax for three months of 2018 in this case will be equal to: RUB 1,801(RUB 2,400,385 x 0.3 / 100 x 0.25),

Where, 0,25 – coefficient of time of land ownership (3 months / 12 months).

Example 3. Calculation of land tax for a share of land

Object of taxation

Petrov I.A. owns ¾ of a land plot located in the Moscow region.

Its cadastral value in 2018 is 2,400,385 rubles.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

The land tax in this case will be equal to: RUB 5,401(RUB 2,400,385 x ¾ x 0.3 / 100).

Example 4. Calculation of land tax taking into account benefits

Object of taxation

Combat veteran Petrov I.A. owns a plot of land in the Moscow region.

The cadastral value of the plot in 2018 is 2,400,385 rubles.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

The land tax in this case will be equal to: RUB 7,172((RUB 2,400,385 – RUB 10,000) 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.

Tax notice

For individuals, the land tax is calculated by the tax service, after which it sends a notification to their place of residence, which contains information about the amount of the tax, the deadline for its payment, etc.

Tax notices in 2020 for 2019 will be sent to residents of Russia in the period from April to September.

If found erroneous data In the notification, you must write an application to the tax service (the application form is sent along with the notification). After confirming this data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.

The tax notice did not arrive

Many land owners mistakenly believe that if they have not received a notice from the tax service, then they do not need to pay land tax. This is wrong.

On January 1, 2015, a law came into force according to which taxpayers in the event of non-receipt of tax notices are obliged self-report to the tax authority about the availability of real estate assets, as well as vehicles.

The above message, with copies of title documents attached, must be submitted to the Federal Tax Service in respect of each taxable object once before December 31 of the following year. For example, if the land was purchased in 2018, and no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31, 2020.

Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspectorate in person (you can use this service to make an appointment online).

If a citizen independently reports the presence of a land plot on which tax has not been assessed, the payment will be calculated for the year in which the specified message was submitted. However, this condition only applies if the tax office did not have information about the reported object. If the payment notice 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 accountable under clause 3 of Art. 129.1 of the Tax Code of the Russian Federation and was fined in the amount of 20% of the unpaid tax amount for the object for which he did not submit a report.

Deadline for payment of land tax

In 2020, a single deadline for payment of property taxes has been established for all regions of Russia - no later than December 1, 2020(to pay tax for 2019).

note that in case of violation of the deadlines for payment of land tax, a penalty will be charged on the amount of arrears 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. In addition, the tax authority may send a notice to the debtor’s employer to collect the debt at the expense of wages, and also impose a restriction on leaving the Russian Federation. There is no fine imposed on individuals for non-payment of taxes.

You can pay land tax using a special service on the official website of the tax service.

To do this you need:

How to find out your tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at your place of residence.
2. Through the taxpayer’s personal account on the official website of the Federal Tax Service.
3. Using a special service on the Unified Portal of State Services.
4. Through a data bank on the official website of bailiffs (only for debtors whose cases are in enforcement proceedings).

It is provided for in Article 396 of the Tax Code.

The tax amount is calculated at the end of the tax period and corresponds to the tax rate as a percentage of the tax base, unless other conditions are provided for in paragraphs 15 and 16 of this article.

During the tax period, the payer makes advance tax payments, unless otherwise provided by regulations.

Legislative bodies of state power establish the timing and procedure for paying taxes. In the tax establishment procedure, they provide for certain categories of payers the opportunity not to apply the calculation of advance tax payments during the tax period.

Payment of taxes and advance tax payments is made to the local budget at the location of the land plot (Article 389 of the Tax Code).

If during the reporting or tax period the taxpayer acquires or terminates the right of ownership, permanent use or right of possession by inheritance of a land plot or its shares, then the calculation of the tax amount or payment for such a plot is made according to a coefficient determined by the ratio of the number of full months (during which the land was owned or had the right to use), to the number of months of a given reporting or tax period.

If the right of ownership, permanent use or right of possession by inheritance of a land plot or its share arose before the 15th day or the termination of such a right occurred after the 15th day, the corresponding month is accepted as full. Otherwise, the month of occurrence or termination cannot be taken into account to determine the ratio.

For land plots acquired or granted ownership by a legal entity in the context of housing construction, except for individual construction, which is carried out by individuals, the calculation of the tax amount and the amount of advance tax payments is carried out with a coefficient of 2 during 3 years of construction, after registration of the right to the land plot and before registration of rights to a completed constructed object.

If the construction of the property was completed before the three-year period, the tax amount paid for this period in excess of the amount calculated by coefficient 1 is considered overpaid and is subject to refund.

For plots of land acquired or granted ownership by a legal entity in the context of housing construction, except for individual construction, the calculation of the tax amount is carried out taking into account the coefficient 4 for a period exceeding 3 years and until the registration of the right to the completed constructed object.

The tax payment deadline is not set before 01.02. year after the expired tax period. Taxpayers must file their taxes no later than this date.

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The tax doesn't come. What to do?

Taxpayers who are individuals are required to pay land tax on the basis of a special notification from the tax service. Sending such a notification is permissible no more than 3 tax periods preceding the calendar year of its sending.

If the responsibility to calculate the amount of tax falls on the tax service, it must send a notification with payment details no later than 30 days before the payment date.

Such notification is given to an individual against signature in person, by mail in the form of a registered or regular letter, or in electronic form via TKS. Once sent by mail, the notice is considered received 6 days after sending.

In this case, if a notification from the tax service has not been received, liability is not provided.

Local tax. Chapter 31 of the Tax Code of the Russian Federation is established, and the regulations of local self-government are put into effect. A tax is considered established when all the rules and elements of the tax are determined. Local authorities have the right to set rates within the Tax Code, determine the procedure and terms of payment, and taxes. Benefits and the procedure for their application.

Land tax: taxpayers, object of taxation.

Taxpayers:

Organizations and individuals owning land plots recognized as an object of taxation:

1) on the right of ownership,

2) on the right of permanent (unlimited) use

3) on the right of lifelong inheritable ownership.

Not recognized as taxpayers organizations and individuals in relation to land plots held by them under the right of gratuitous fixed-term use or transferred to them under a lease agreement.

An object: land plots, location within the municipalities. entities where the tax has been introduced; land areas of Moscow and St. Petersburg where dan was introduced. tax.

Lands seized and limited in circulation are not recognized as objects.

Tax rates for land tax.

Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:

1) 0.3 percent in relation to land plots:

Lands for agricultural purposes (have status and are used for agricultural needs);

Occupied with housing stock and engineering infrastructure objects of the housing and communal complex (must also have status);

Provided for personal subsidiary plots, gardening, vegetable farming or livestock farming, as well as summer cottage farming.

2) 1.5 percent in relation to other land plots.

Land tax: tax period, procedure for calculating and paying tax.

The tax period is a calendar year. Reporting periods – 1st quarter, 2nd quarter, 3rd quarter. - without a cumulative total.

Tax amount = NB*NS

Advance payment amount=1/4*NB*NS

Taxpayers - individual entrepreneurs calculate and pay the amount of tax independently in relation to land plots used by them in business activities.

Taxpayers – individuals. persons pay tax on the basis of a tax notice received from the tax authorities. Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending.

The amount of tax payable to the budget at the end of the tax period is determined by individual taxpayers as the difference between the amount of tax calculated in accordance with paragraph 1 of this article and the amounts of advance tax payments payable during the tax period.

There are a number of increasing factors.

The tax and advance payments for the tax are subject to payment by taxpayers in the manner and within the time limits established by the regulatory legal acts of the representative bodies of municipalities.

At the same time, the tax payment deadline for taxpayers - organizations or individuals who are individual entrepreneurs - cannot be set earlier than February 1 of the year following the expired tax period.

The tax payment deadline for taxpayers who are individuals who are not individual entrepreneurs cannot be set earlier than November 1 of the year following the expired tax period.

Land tax: federal, local or regional?

In order to understand the difference between local, regional and federal taxes, and also in order to answer the question whether land tax is local, or regional, or federal, you need to consider each category separately.

Briefly about the tax system in the Russian Federation

All taxes established in the Russian Federation can be divided into local, regional and federal.

Federal taxes are called tax payments that are established by the Tax Code. They must be paid throughout Russia.

Regional taxes are established by the main tax document and the laws of the constituent entities of the Russian Federation. These payments must be made on the territory of the subject of the Russian Federation that established the tax.

When establishing such taxes, the legislative bodies of state power of the constituent entities of the Russian Federation must determine (if this is not established in the Tax Code):

• tax payment procedure;
• bid;
• payment terms.

For regional taxes, all other elements, including the range of taxpayers, are determined by the Tax Code.

Representative bodies of each subject of the Russian Federation are authorized to establish the specifics of the definition:

• tax benefits;
• the procedure and grounds for applying benefits;
• tax base.

Local taxes are called taxes that are established by the Tax Code and municipalities (regulatory legal acts of their representative bodies). Such taxes must be paid in the territories of these municipalities.

Municipalities are authorized to determine (if these elements are not established by the Tax Code) the tax rate, timing and procedure for its payment. Taxpayers of local taxes and other elements are established by the Tax Code.

Municipalities have the right to independently establish tax benefits, a list of reasons for their application and the procedure for obtaining them, as well as a special procedure for determining the tax base.

Land tax - what kind of tax is it?

In Art. 387 of the Tax Code states that the tax in question is established by the Tax Code and regulatory legal acts of municipalities (its representative bodies). The same documents put this payment into effect and regulate the procedure for its termination. The tax must be paid in the territories of these municipalities.

Answering the question whether land tax is a federal tax or a regional one, we can answer unequivocally: neither one nor the other. Based on the definition given above and in accordance with Article 15 of the Tax Code, land tax is a local tax.

This payment is established directly in relation to the taxpayer’s property, which serves as the basis for taxation. This means that land tax belongs to the category of taxes that are commonly called direct.

Federal Law dated October 6, 2003 N 131-FZ (as amended on July 3, 2016) includes the following as municipal entities:

• urban district;
• urban or rural settlement;
• urban district with intracity division;
• municipal district;
• intracity territory of a city of federal significance;
• inner city area.

Which budget is the land tax credited to?

The Budget Code of the Russian Federation established that land tax is credited at a rate of 100 percent to the budgets:

• urban districts;
• municipal districts;
• urban settlements;
• urban districts with intracity division;
• intracity areas;
• rural settlements.

Economic essence of land tax

The economic essence of land tax lies in forced taxation established by current legislation. The tax is paid every year and its amount depends on the area and size of the land taxation unit. This means that the payment does not depend on the owner’s income and the profitability of the site.

Land tax (hereinafter in this chapter - tax) is established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipal formations, comes into effect and ceases to operate in accordance with the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipal formations and is obligatory for payment in the territories of these municipal formations . In Moscow and St. Petersburg, land tax is established by the state authorities of these cities. Land tax is a local tax.

Taxpayers are organizations and individuals who have the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable ownership of land plots located within the municipality (federal cities of Moscow, St. Petersburg and Sevastopol), on the territory of which the tax is introduced .

The following are not recognized as objects of taxation:

1) land plots withdrawn from circulation in accordance with the legislation of the Russian Federation;

2) land plots limited in circulation in accordance with the legislation of the Russian Federation, which are occupied by especially valuable objects of cultural heritage of the peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage, museum reserves;

3) land plots from the forest fund lands;

4) land plots limited in circulation in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund;

4) land plots that are part of the common property of an apartment building.

The tax base is determined for each land plot as its cadastral value as of January 1 of the year that is the tax period. To establish the cadastral value of land plots, appraisers, according to the rules of Chapter III.1 of the Federal Law of July 29, 1998 N 135-FZ “On Valuation Activities in the Russian Federation,” carry out a state cadastral valuation of land.

The tax base is reduced by a tax-free amount of 10,000 rubles per taxpayer in the territory of one municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol) in relation to a land plot owned, permanent (perpetual) use or lifelong inherited ownership of the following categories of taxpayers:

1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;

2) disabled people of disability groups I and II;

3) disabled people since childhood;

4) veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of combat operations;

5) individuals entitled to receive social support in accordance with the Law of the Russian Federation “On social protection of citizens exposed to radiation as a result of the Chernobyl nuclear power plant disaster” (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1), in in accordance with the Federal Law of November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and in accordance with the Federal Law dated January 10, 2002 N 2-FZ “On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site”;

6) individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;

7) individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.

If, as a result of the deduction, the amount of the tax-free amount exceeds the size of the tax base determined in relation to the land plot, the tax base is taken equal to zero.

The tax base for land plots that are in common shared ownership is determined for each of the taxpayers who are the owners of this land plot in proportion to its share in the common shared ownership.

The tax base for land plots that are in common joint ownership is determined for each of the taxpayers who are the owners of this land plot in equal shares.

The tax period is a calendar year.

Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) and cannot exceed:

1) 0.3 percent in relation to land plots:

classified as agricultural lands or lands within agricultural use zones in populated areas and used for agricultural production;

occupied by the housing stock and objects of engineering infrastructure of the housing and communal complex (except for the share in the right to a land plot attributable to an object not related to the housing stock and objects of engineering infrastructure of the housing and communal complex) or acquired (provided) for housing construction;

purchased (provided) for personal subsidiary farming, gardening, market gardening or livestock farming, as well as summer cottage farming;

limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs;

2) 1.5 percent in relation to other land plots.

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, are exempt from paying taxes in relation to land plots used for the preservation and development of their traditional way of life, farming and crafts.

The tax amount is calculated at the end of the tax period as a percentage of the tax base corresponding to the tax rate. The amount of tax payable to the budget by individual taxpayers is calculated by the tax authorities.

Taxpayers entitled to tax benefits must submit documents confirming such right to the tax authorities at the location of the land plot.

The tax is payable by individual taxpayers no later than October 1 of the year following the expired tax period.