Russian laws establish various obligations for citizens and legal entities. Taxes are just one of these duties, the implementation of which is closely monitored and controlled by the state at all stages. But they also exist different. So, one of them is land tax. That is, from certain land plots, persons who own such plots are required to pay to municipal budgets once a year. This payment is local, and therefore is paid to the budget of the municipal district where this land is located.

Land tax. Which areas are not taxed?

It is important that there are objects from which you do not need to make payments.

The list of such property is listed in the articles of the most important tax act of the country.

To summarize, mandatory payments are not paid on land that is withdrawn from circulation, that is, not in the public domain. Also land plots that have a certain value for the state: occupied by historical cultural sites, forest areas or water bodies, and others.

Rates and terms

To avoid problems, payers need to know two things: when and how much to pay the 2018 land tax to the budget

As for the rates in accordance with which accruals are made, they are set as follows:

0.3 percent and 0.1.

The list of objects for which the rate is set at 0.3 is clearly outlined. For all other lands – 0.1 percent.

Since this is a local tax, the rates may be changed by local legal entities, but in any case they cannot exceed the federally established threshold.

Land tax 2018 is required to be paid. Responsibility for failure to fulfill obligations

As a guarantee of fulfillment of obligations, the Russian legislator has established liability for defaulters. Depending on the degree of public danger and the amount of damage caused to the budget, the following sanctions are established:

• If land tax is not paid on time, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation will be charged for each day.
• If some amounts did not reach the budget for your payment because you underestimated the tax base, then a fine may be imposed on you. And its size already exceeds the size of the penalty. It is equal to 20% of the unpaid amount, and if such an understatement occurred due to your intent, then 40% of the amount.
• As a last resort, willful defaulters are brought to criminal liability.

Where can I find out and pay land tax and its debt?

Payment of land tax must be made on time, this is clear. Now let's figure out where and how to pay it.

We live in 2018 - a world of high technology, so paying for purchases via the Internet in a couple of clicks has become commonplace for us. Therefore, the state does not stand still and now even mandatory payments can be paid online. The Internet resource Penei.net allows you to pay all available land charges online.

You are required to enter your Taxpayer Identification Number (TIN) and submit your request. Everything is simple and fast.

After a few moments, all accruals, if any, will be displayed on the screen of your gadget. On our website you can immediately pay the tax.

Timely inspection and payment of taxes is the key to a quiet life.

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 2019

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 under the right of free, fixed-term use or were transferred to them under a lease agreement, land tax no need to pay.

Calculation of land tax

Land tax is calculated using the following formula:

Land tax = Kst x D x St x Kv,

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

In each specific region of the Russian Federation, benefits are provided 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 2019 for 2018 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 notification 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, 2019.

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 that he has a vehicle for which tax has not been assessed, the payment will be calculated for the year in which the specified report 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 and fined 20% of the unpaid tax amount for the item for which he did not submit a report.

Deadline for payment of land tax

In 2019, a single deadline for payment of property taxes was established for all regions of Russia - no later than December 1, 2019.

note that in case of violation of the deadlines for payment of land tax, a penalty will be charged for 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).