The provisions of Article 391 of this Code (as amended by Federal Law No. 347-FZ of November 4, 2014) apply to tax periods starting from 2015 - see paragraph 8 of Article 5 of Federal Law No. 347-FZ of November 4, 2014.

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1. 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.

In relation to the land plot formed during tax period, the tax base in a given tax period is determined as its cadastral value as of the date of registration of such a land plot with state cadastral registration.

(The paragraph was additionally included on January 1, 2010 by Federal Law of November 28, 2009 N 283-FZ; as amended by Federal Law of October 4, 2014 N 284-FZ.

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The second paragraph of the previous edition from January 1, 2010 is considered the third paragraph of this edition - Federal law dated November 28, 2009 N 283-FZ.

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The tax base for a land plot located in the territories of several municipalities (in the territories of municipalities and cities federal significance Moscow, St. Petersburg or Sevastopol), is determined for each municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol). In this case, the tax base in relation to the share of a land plot located within the boundaries of the corresponding municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol) is determined as a share cadastral value of the entire land plot, proportional to the specified share of the land plot.

(The paragraph was additionally included on January 1, 2008 by Federal Law of July 24, 2007 N 216-FZ; as amended by Federal Law of November 29, 2014 N 379-FZ.

Changes in the cadastral value of a land plot during the tax period are not taken into account when determining tax base in this and previous tax periods, unless otherwise provided by this paragraph.

Change in the cadastral value of a land plot due to the correction of a technical error made by the body carrying out state cadastral registration when maintaining state cadastre real estate is taken into account when determining the tax base starting from the tax period in which such a technical error was made.

(Paragraph additionally included from January 1, 2015 by Federal Law of October 4, 2014 N 284-FZ)
In the event of a change in the cadastral value of a land plot by decision of the commission for consideration of disputes about the results of determining the cadastral value or by a court decision in the manner established by Article 24.18 of the Federal Law of July 29, 1998 N 135-FZ "On appraisal activities V Russian Federation", information about the cadastral value established by the decision of the said commission or a court decision is taken into account when determining the tax base starting from the tax period in which the corresponding application for revision of the cadastral value was submitted, but not earlier than the date of entry into the state real estate cadastre of the cadastral value that was the subject challenging.

(Paragraph additionally included from January 1, 2015 by Federal Law of October 4, 2014 N 284-FZ)
2. The tax base is determined separately in relation to shares in the right common property on a land plot in respect of which different persons are recognized as taxpayers or different tax rates are established.

3. Taxpayer organizations determine the tax base independently on the basis of information from the state real estate cadastre about each land plot owned by them by right of ownership or right of permanent (perpetual) use (paragraph as amended, put into effect on January 1, 2010 by the Federal Law of November 28 2009 N 283-FZ.

4. For taxpayers - individuals the tax base is determined by the tax authorities on the basis of information that is submitted to the tax authorities by the authorities carrying out state cadastral registration, maintaining the state real estate cadastre and state registration rights to real estate and transactions with him.

(Clause as amended by Federal Law of November 28, 2009 N 283-FZ; as amended by Federal Law of October 4, 2014 N 284-FZ; as amended by Federal Law of October 4, 2014 N 284-FZ; as amended by , put into effect on January 1, 2015 by Federal Law of November 4, 2014 N 347-FZ.

5. The tax base is reduced by a tax-free amount of 10,000 rubles per taxpayer on 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 lifetime inherited ownership of the following categories of taxpayers:
(Paragraph as amended, put into effect on January 1, 2015 by Federal Law of November 29, 2014 N 379-FZ.

1) Heroes Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;
2) disabled people of disability groups 1 and 2;
(Subclause as amended, entered into force on January 1, 2015 by Federal Law of October 4, 2014 N 284-FZ.

3) disabled people since childhood;
4) veterans and disabled people of the Great Patriotic War, as well as veterans and disabled combatants;
5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On social protection 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 accordance with the Federal Law of November 26, 1998 N 175-FZ "On 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 of January 10, 2002 N 2-FZ "On social guarantees for citizens exposed to radiation as a result of nuclear tests at 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.

6. The reduction of the tax base by the tax-free amount established by paragraph 5 of this article is carried out on the basis of documents confirming the right to reduce the tax base, submitted by the taxpayer to tax authority at the location of the land plot.

The procedure and deadlines for taxpayers to submit documents confirming the right to reduce the tax base are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol). In this case, the deadline for submitting documents confirming the right to reduce the tax base cannot be set later than February 1 of the year following the expired tax period.

(Paragraph supplemented on January 1, 2011 by Federal Law of July 27, 2010 N 229-FZ; as amended by Federal Law of November 29, 2014 N 379-FZ.

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From July 1, 2016, Federal Law No. 396-FZ of December 29, 2015 will amend paragraph 6 of this article.

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7. If the amount of the tax-free amount provided for in paragraph 5 of this article exceeds the size of the tax base determined in relation to the land plot, the tax base is taken equal to zero.

8. Until January 1 of the year following the year of approval in the territories of the Republic of Crimea and the federal city of Sevastopol the results of the mass cadastral valuation land plots, the tax base for land plots located on the territories of the specified constituent entities of the Russian Federation is determined on the basis of the standard price of land established on January 1 of the corresponding tax period by the executive authorities of the Republic of Crimea and the federal city of Sevastopol.

(The clause was additionally included from January 1, 2015 by Federal Law of November 29, 2014 N 379-FZ)

“On amendments to parts one and two Tax Code Russian Federation and individual legislative acts Russian Federation".

The law, starting in 2017, introduces a tax deduction that reduces land tax by the cadastral value of 600 square meters of land area (hereinafter referred to as the deduction). So, if the area of ​​the plot is no more than 6 acres, no tax will be charged, and if the area of ​​the plot exceeds 6 acres, the tax will be calculated for the remaining area.

The deduction is applied to the categories of persons specified in paragraph 5 of Art. 391 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) (Heroes of the Soviet Union, the Russian Federation, disabled people of groups I and II, disabled people since childhood, veterans of the Great Patriotic War and military operations, etc.), as well as for all pensioners.

The deduction is applied to one plot of land at the choice of the “beneficiary”, regardless of the category of land, type of permitted use and location of the land plot within the country. A notification about the selected land plot in respect of which a tax deduction is applied is submitted by the taxpayer to the tax authority of his choice before November 1 of the year, which is the tax period from which the tax deduction is applied in respect of the specified land plot (Article 391 of the Tax Code of the Russian Federation).

To use the deduction for 2017, you can contact any tax authority with a Notification of the selected area for which the deduction will be applied until July 1, 2018 (Federal Law No. 436-FZ dated December 28, 2017).

If such notification is not received from the taxpayer, the deduction will be automatically applied to one plot of land with the maximum calculated tax amount.

In addition, the right to establish additional tax deductions is granted to the representative bodies of municipalities ( legislative bodies Moscow, St. Petersburg and Sevastopol).

Thus, for 2017, the calculation of land tax will be carried out taking into account tax deduction, provided for in Art. 391 of the Tax Code of the Russian Federation and additionally established on municipal level the amount of tax-free amount for individual categories taxpayers.

What to consider when applying a tax deduction:

1) according to paragraph. 1 clause 6 art. 391 of the Tax Code of the Russian Federation, the deduction is applied to one plot of land at the taxpayer’s choice. For the purposes of applying the deduction, the Notification of the selected land plot may be submitted by the taxpayer to the tax authority of his choice. If the Notification is not submitted, the deduction is provided in respect of one land plot with the maximum calculated amount of land tax.

Thus, in order to apply the deduction, the mandatory submission of a Notification is not required and is carried out solely at the will of the taxpayer;

2) according to clause 10 of Art. 396 of the Tax Code of the Russian Federation, taxpayers are individuals entitled to tax benefits, including in the form of a tax deduction, established by law on taxes and fees, submit to the tax authority of their choice an application for provision tax benefit, and also has the right to submit documents confirming the taxpayer’s right to a tax benefit.

Thus, when the grounds for obtaining a tax deduction arise land tax, provided for in paragraph 5 of Art. 391 of the Tax Code of the Russian Federation, the taxpayer must submit an Application for a tax benefit for transport tax, land tax, property tax for individuals in the form approved by the Order of the Federal Tax Service of Russia “On approval of the application form for the provision of a tax benefit for transport tax, land tax, property tax for individuals, the procedure for filling it out and the format for submitting an application for the provision of a tax benefit in electronic form."

Tax code

Chapter 31. LAND TAX

Article 391 of the Tax Code of the Russian Federation. The procedure for determining the tax base

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1. The tax base is determined in relation to each land plot as its cadastral value entered in the Unified State Register of Real Estate and subject to application from January 1 of the year, which is the tax period, taking into account the features provided for in this article.

(as amended by Federal Laws dated 08/03/2018 N 334-FZ, dated 04/15/2019 N 63-FZ)

In relation to a land plot formed during a tax period, the tax base in a given tax period is determined as its cadastral value on the day of entering information into the Unified State Register of Real Estate that is the basis for determining the cadastral value of such a land plot.

(paragraph introduced by Federal Law dated November 28, 2009 N 283-FZ, as amended by Federal Laws dated October 4, 2014 N 284-FZ, dated November 30, 2016 N 401-FZ)

The tax base for a land plot located on the territories of several municipalities (in the territories of the municipality and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipality (federal cities of Moscow, St. Petersburg and Sevastopol). In this case, the tax base in relation to the share of a land plot located within the boundaries of the corresponding municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot.

(paragraph introduced by Federal Law dated July 24, 2007 N 216-FZ, as amended by Federal Law dated November 29, 2014 N 379-FZ)

Paragraphs four through seven are no longer valid. - Federal Law of August 3, 2018 N 334-FZ.

ConsultantPlus: note.

Clause 1.1 art. 391 (as amended by Federal Law No. 334-FZ dated 03.08.2018) in terms of establishing the procedure for applying the cadastral value changed during the tax period is applied to information about changes in cadastral value entered into the Unified State Register of Real Estate on grounds that arose from 01.01.2019.

1.1. Changes in the cadastral value of a land plot during a tax period are not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.

Changes in the cadastral value of a land plot due to changes in the qualitative and (or) quantitative characteristics of the land plot are taken into account when determining the tax base from the date of entry into the Unified State Register of Real Estate information that is the basis for determining the cadastral value.

In the event of a change in the cadastral value of a land plot due to the correction of a technical error in the information of the Unified state register real estate on the value of the cadastral value, as well as in the event of a decrease in cadastral value due to the correction of errors made in determining the cadastral value, revision of the cadastral value by decision of the commission for the consideration of disputes on the results of determining the cadastral value or a court decision in the event of unreliability of the information used in determining cadastral value, information about the changed cadastral value entered into the Unified State Register of Real Estate are taken into account when determining the tax base starting from the date of application for tax purposes of information about the changed cadastral value.

In the event of a change in the cadastral value of a land plot based on its establishment market value by decision of the commission for resolving disputes about the results of determining the cadastral value or a court decision, information on the cadastral value established by the decision of the said commission or a court decision, entered into the Unified State Register of Real Estate, is taken into account when determining the tax base starting from the date of commencement of application for taxation purposes of the cadastral value, subject to dispute.

(clause 1.1 introduced by Federal Law dated August 3, 2018 N 334-FZ)

2. The tax base is determined separately in relation to shares in the common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.

ConsultantPlus: note.

On identifying the constitutional and legal meaning of paragraph 3 of Art. 391 see Resolution of the Constitutional Court of the Russian Federation of February 28, 2019 N 13-P.

3. Taxpayer organizations determine the tax base independently on the basis of information from the Unified State Register of Real Estate about each land plot owned by them by right of ownership or right of permanent (perpetual) use.

(as amended by Federal Laws dated November 28, 2009 N 283-FZ, dated November 30, 2016 N 401-FZ)

4. For taxpayers - individuals, the tax base is determined by the tax authorities on the basis of information that is submitted to the tax authorities by the bodies carrying out state cadastral registration and state registration of rights to real estate.

(as amended by Federal Laws dated November 28, 2009 N 283-FZ, dated October 4, 2014 N 284-FZ, dated November 4, 2014 N 347-FZ, dated November 30, 2016 N 401-FZ)

5. The tax base is reduced by the cadastral value of 600 square meters of land area owned, permanent (perpetual) use or lifetime inheritable possession of taxpayers belonging to one of the following categories:

(as amended by Federal Law dated December 28, 2017 N 436-FZ)

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;

(Clause 2 as amended by Federal Law dated October 4, 2014 N 284-FZ)

3) disabled people since childhood, disabled children;

(as amended by Federal Law dated August 3, 2018 N 334-FZ)

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;

8) pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong allowance;

(Clause 8 introduced by Federal Law dated December 28, 2017 N 436-FZ)

9) individuals who meet the conditions necessary for the assignment of a pension in accordance with the legislation of the Russian Federation in force as of December 31, 2018;

(Clause 9 introduced by Federal Law dated October 30, 2018 N 378-FZ)

ConsultantPlus: note.

pp. 10 clause 5 art. 391 (as amended by Federal Law No. 63-FZ dated April 15, 2019) applies to legal relations that arose from the tax period of 2018.

If a taxpayer entitled to apply a tax deduction fails to provide notice of the selected land plot, the tax deduction is provided in respect of one land plot with the maximum calculated amount of tax.

The notification form is approved federal body executive power, authorized for control and supervision in the field of taxes and fees.

(clause 6.1 introduced by Federal Law dated December 28, 2017 N 436-FZ)

7. If, when applying a tax deduction in accordance with this article, the tax base takes a negative value, for the purpose of calculating the tax, such a tax base is taken equal to zero.

(Clause 7 as amended by Federal Law dated December 28, 2017 N 436-FZ)

8. Until January 1 of the year following the year of approval of the results of mass cadastral valuation of land plots in the territories of the Republic of Crimea and the federal city of Sevastopol, the tax base for land plots located in the territories of the specified constituent entities of the Russian Federation is determined on the basis of the standard price of land established on January 1 of the corresponding tax period by the executive authorities of the Republic of Crimea and the federal city of Sevastopol.

1. The tax base is determined in relation to each land plot as its cadastral value entered in the Unified State Register of Real Estate and subject to application from January 1 of the year, which is the tax period, taking into account the features provided for in this article.

In relation to a land plot formed during a tax period, the tax base in a given tax period is determined as its cadastral value on the day of entering information into the Unified State Register of Real Estate that is the basis for determining the cadastral value of such a land plot.

The tax base for a land plot located on the territories of several municipalities (in the territories of the municipality and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipality (federal cities of Moscow, St. Petersburg and Sevastopol). In this case, the tax base in relation to the share of a land plot located within the boundaries of the corresponding municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot.

Paragraphs four through seven are no longer valid. - Federal Law of August 3, 2018 N 334-FZ.

1.1. Changes in the cadastral value of a land plot during a tax period are not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.

Changes in the cadastral value of a land plot due to changes in the qualitative and (or) quantitative characteristics of the land plot are taken into account when determining the tax base from the date of entry into the Unified State Register of Real Estate information that is the basis for determining the cadastral value.

In the event of a change in the cadastral value of a land plot due to the correction of a technical error in the information of the Unified State Register of Real Estate on the value of the cadastral value, as well as in the case of a decrease in the cadastral value due to the correction of errors made in determining the cadastral value, revision of the cadastral value by decision of the dispute resolution commission on the results of determining the cadastral value or a court decision in the event of unreliability of the information used in determining the cadastral value, information on the changed cadastral value entered in the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date of application for tax purposes of information on the changed cadastral value .

In the event of a change in the cadastral value of a land plot based on the establishment of its market value by decision of the commission for the consideration of disputes on the results of determining the cadastral value or a court decision, information on the cadastral value established by the decision of the said commission or a court decision, entered into the Unified State Register of Real Estate, is taken into account when determining tax base starting from the date of commencement of application for taxation purposes of the cadastral value that is the subject of the dispute.

2. The tax base is determined separately in relation to shares in the common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.

3. Taxpayer organizations determine the tax base independently on the basis of information from the Unified State Register of Real Estate about each land plot owned by them by right of ownership or right of permanent (perpetual) use.

4. For taxpayers - individuals, the tax base is determined by the tax authorities on the basis of information that is submitted to the tax authorities by the bodies carrying out state cadastral registration and state registration of rights to real estate.

5. The tax base is reduced by the cadastral value of 600 square meters of land area owned, permanent (perpetual) use or lifetime inheritable possession of taxpayers belonging to one of the following categories:

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, disabled children;

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;

8) pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong allowance;

9) individuals who meet the conditions necessary for the assignment of a pension in accordance with the legislation of the Russian Federation in force as of December 31, 2018;

10) individuals with three or more minor children.

6.1. The reduction of the tax base in accordance with paragraph 5 of this article (tax deduction) is carried out in relation to one land plot at the choice of the taxpayer.

A notification about the selected land plot in respect of which a tax deduction is applied is submitted by the taxpayer to the tax authority of his choice no later than December 31 of the year, which is the tax period from which the tax deduction is applied in respect of the specified land plot.

The paragraph is no longer valid. - Federal Law of April 15, 2019 N 63-FZ.

If a taxpayer entitled to apply a tax deduction fails to provide notice of the selected land plot, the tax deduction is provided in respect of one land plot with the maximum calculated amount of tax.

The notification form is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

7. If, when applying a tax deduction in accordance with this article, the tax base takes a negative value, for the purpose of calculating the tax, such a tax base is taken equal to zero.

8. Until January 1 of the year following the year of approval of the results of mass cadastral valuation of land plots in the territories of the Republic of Crimea and the federal city of Sevastopol, the tax base for land plots located in the territories of the specified constituent entities of the Russian Federation is determined on the basis of the standard price of land established on January 1 of the corresponding tax period by the executive authorities of the Republic of Crimea and the federal city of Sevastopol.