Land tax is paid by each owner land plot without fail, as well as. Rates, payment procedures and tax benefits are determined by the municipal authorities of the territories independently. Legislatively regulated by Chapter 31 of the Tax Code of the Russian Federation.

Land tax - latest changes 2019

1. If the amount of tax after recalculation turned out to be more than paid in previous periods, then the amount of payment will be left the same (Article 52 of the Tax Code of the Russian Federation).
2. The tax increase is now limited to 10% per annum compared to the previous one. In addition to the land on which the long-term construction is located (clause 17 of article 396 of the Tax Code of the Russian Federation).
3. The list of beneficiaries has been increased, who are entitled to a deduction of 6 acres per land plot, namely, large families with three or more children under 18 years of age.
4. In cases of changes in the VRI, land category, as well as the area, the new cadastral value is now taken into account from the moment the information is entered into the USRN (Article 391 of the Tax Code of the Russian Federation).
5. Now it will be easier to get the benefit. To do this, you do not need to submit documents confirming the right to a benefit, but simply fill out an application, indicating the details of the title document.
6. New cadastral land valuation data will be applied in the tax calculation (not in all regions).

Who needs to pay land tax

Payment of land tax is regulated by Article 388 of the Tax Code of the Russian Federation. Where it is said that the land tax is paid by all persons who own the land on property rights:

• use without a term;
• lifetime inheritable possession.

Land tax is not payable if the land plot:

• is on the right of gratuitous use (Article 24 of the Labor Code of the Russian Federation);
• transferred under a lease.

Some categories of citizens are interested in the question - " Do pensioners, disabled people of the 2nd group, minor children, labor veterans pay land tax? Yes, but there are federal and local benefits for them to help reduce land tax down to zero.

Land tax benefits in 2019

Benefits can significantly reduce the calculation of tax. Since the land tax is local, the list of regional beneficiaries is determined by the authorities of the territories where the land is located. The exact list of categories that enjoy tax relief and in what amount can be clarified:

Federal benefits include:

• heroes Soviet Union and Russia;
• people with disabilities;
• veterans of the Great Patriotic War;
• participants in the Chernobyl disaster;
• pensioners;
• individuals who are entitled to social benefits and having 3 or more children.

According to paragraph 7 of Article 395 of the Tax Code of the Russian Federation, the following are exempt from land tax:

• used to preserve and develop traditional crafts,
• management and lifestyle of the small indigenous peoples of the North, Siberia, and the Far East of Russia.

In order to obtain the appropriate tax reduction or exemption, you must contact tax office with a claim for benefits. Along with the application, you will need to provide a package of documents that can confirm the benefit (clause 10 of article 396 of the Tax Code of the Russian Federation).

Land tax deduction

It is possible not to pay tax if the area of ​​the land plot is equal to or less than 600 sq. meters. This benefit does not apply to everyone, it is possible to reduce the tax base of the land tax by 6 acres to all those on the list of categories of persons, in accordance with paragraph 5 of Art. 391 of the Tax Code of the Russian Federation.

Benefits must be documented. The deadlines for submission are regulated by the legislative acts of the regions.

How is the tax base for land tax determined?

The calculation of the land tax is based on the cadastral value of the site, taken as of the beginning of the year of payment. For ordinary citizens, the tax office calculates the amount of tax. In the notice, we see the name of the object, the cadastral value, the tax rate and the total amount payable.

You can find out the cadastral valuation on the official website of Rosreestr by the cadastral number of the site or the exact address from.

What has changed since 2018? A significant change was the increase in the cadastral value of land, approaching the market value, which affected the growth of the tax.

For a smooth transition of the application of the cadastral value as tax base, legislators decided to increase the tax in several stages. This means that the cadastral value will grow gradually - annually by 20% within 3 tax periods. Thus, the land fee will gradually increase, and by 2020 it will reach the full amount.

The result of your calculation may not always coincide with the opinion of the tax office. This situation may arise when a mistake is made or unaccounted for benefits. To restore justice, it is necessary to apply to the Federal Tax Service with a statement drawn up in two copies. Be sure to attach documents to the application, according to which your position will become clear.

The tax authority is obliged to consider the application and documents and make a decision to refuse or change the amount of tax. The refusal must be reasoned and issued in writing. If you are persistent in your position, go to court.

In 2018, the land tax rate increased significantly compared to 2017. In addition, a further increase in the rate is predicted until 2020. Of course, land tax benefits are provided for certain categories citizens. Let's consider this question in more detail.

Who pays

Land tax for individuals is a type of local taxation, the funds of which are transferred to the municipal budget.

Land tax for legal entities paid throughout the life of the enterprise, from the moment of formation and ending with the closure. Payments are provided for at the legislative level and apply to the entire period of business activity, when an individual entrepreneur or organization receives a commercial benefit.

Tax payments on the right to own a land plot apply to the following categories of citizens:

• persons owning land on the basis of property rights;
• heirs with the right of life tenure;
• citizens who own land on the basis of perpetual use.

It should be clarified that individuals who have received a land plot for gratuitous fixed-term use or who are tenants are exempt from paying land tax.

Important! The deadlines for paying land tax are set at the legislative level, so the required transfers must be received by the municipal budget no later than December 1.

Changes in 2018

The key change that has occurred with the land tax is the settlement procedure.

In particular, earlier the book value of the plot was taken as a basis, now it is the cadastral value. You can get acquainted with the fundamental amount for taxation on the Rosreestr website.

These calculation rules came into force from January 2017. It should be noted that the changes affected only 29 subjects of the Russian Federation. This is a kind of pen test, after the successful completion of which the optimal calculation formula will be derived.

The new principle of collecting land tax is not yet perfect, so further improvements and changes will be made. One thing is known for sure an annual increase in the rate is planned for 5 years. Thus, the final amount will be set in 2020.

Calculation example for 2017

The land tax is calculated according to the following formula: H = K * D * C * Kf .

The breakdown of the definitions looks like this:

• H - land tax;
• K - the cadastral value of the site, taken from the official resource of Rosreestr;
• D - the size of shared ownership;
• The rate is individual for each region, you can find out on the website of the Federal Tax Service: nalog.ru;
• Kf - the coefficient of ownership, applied in cases where the site is owned for less than a calendar year.

Example

Ivanov I. And is the owner of the land plot, the cadastral value of which is 2,400,385 rubles.

The land is located in the Moscow region, so the tax rate is 0.3%.

Substituting the values ​​into the formula, we get the following:

2 400 385*0.3/100.

As a result, the amount of land tax will be 7,201 rubles.

If the property is owned incomplete year, the coefficient of ownership is taken into account.

Taking into account the previous example, we substitute the variable: Ivanov I. And owns the land for 3 months, this is a coefficient of 0.25 of the calendar year.

Substituting this number into the formula, we get the final amount of 1,801 rubles.

Tax rates

The tax rate is determined by territorial authorities or federal cities. However, the size is strictly regulated by Article 394 of the Tax Code of the Russian Federation.

On the example of Moscow and the region, it will look like this.

The percentage is taken based on the cadastral value of the land plot.

Privileges

Any taxation scheme implies preferential terms for certain categories of citizens and organizations.

The right to use concessions is regulated by Article 395 of the Tax Code of the Russian Federation. This applies to the following institutions:

1. Organizations related to the Federal Penitentiary Service of the Russian Federation.
2. Enterprises owning areas where public highways are located.
3. Organizations with a religious focus.
4. Centers for the Disabled, where the number of people with disabilities prevails (at least 80% of the total number of participants).

If we talk about individuals, the reduction in the tax rate is provided for the following categories of citizens:

• persons with confirmed disability of groups 1 and 2;
• disabled children;
• participants in hostilities and local conflicts;
• WWII veterans;
• victims of man-made disasters;

In addition, municipal authorities have the right to independently determine the categories of citizens and organizations for which taxation will take place on a preferential basis.

Download for viewing and printing:

Payment terms

Territorial authorities can not only establish preferential categories of citizens, but also the deadlines for paying land tax.

It has already been mentioned above that individuals are required to make the required tax deductions no later than December 1, 2017-2018.

For legal entities and organizations, a different settlement procedure is provided. Here, the maximum allowable deadlines are set on February 1, however, the organization is not entitled to pay tax before the end of the reporting period.

Enterprises making advance tax payments are calculated according to the established schedule. The amount for the last reporting quarter must be paid no later than February 1 of the coming year.

Violation of the schedule of transfers implies the imposition of penalties. These are 20 and 40% of the payment if the delay is independent and intentional, respectively.

Important! In addition to the established fine, a penalty is imposed on the organization in the amount of 1:300 of the refinancing rate of the Central Bank of the Russian Federation for each overdue day.

KBK

When filling out the reporting, the BCC must be indicated (code budget classification). This is a numerical combination that displays a specific financial transaction, allowing you to track the receipt of funds.

The BCC for land tax looks like this:

Penalty on land tax

Land tax penalty

The numeric encoding defines the recipient, the group of financial transfers, the type of taxation, the income item, the budget and the reason for the transaction.

Watch a video about land tax for individuals

For taxpayers, it seems to us, the next changes in tax legislation, which began to operate from January 1, 2017, will be of interest, namely, changes in the procedure for calculating land tax.

First of all, pay attention to the list of land plots affected by these changes:

Under IZHS - if the house being built on them has not been officially put into operation;
- for agricultural purposes;
- for a subsidiary farm or a summer residence;
- for garages;
- leased legal entities persons or plots acquired by them for commercial purposes.

The following changes were made to the land tax in Russia in 2017:

1. land owners must independently notify tax authorities about the ownership. In case of violation of this prescription, the owner of the site will later receive a postal notice, according to which he will have to pay tax not for 1 year, but for 3 years;

2. The land tax has been increased for those who have purchased a plot for individual residential construction, but have not started (or completed) construction work on it;

3. the fine provided for the lack of construction work on the site, which was purchased for individual housing construction, was canceled;

4. land tax will be calculated based on its cadastral value.

Tax on a plot for a summer cottage, garden or vegetable garden

As explained in the Federal Tax Service, the mechanism by which the tax is charged on plots for subsidiary plots or summer cottages will vary depending on who is considered the owner of the land.

So, the first case: one or another plot is assigned to a citizen on property rights. This is displayed in the development or planning project, or land surveying. In this situation, it is the owner who must pay the tax, with the exception of beneficiaries (benefits are regulated by regional authorities and may differ).

The second case: the same documents necessarily reflect public lands - roads, fire-fighting reservoirs, public buildings, etc. The tax on such lands is charged to persons of one of two categories:

Legal entity (land owner organization);
- individuals - members of NCOs, the amount of tax will be divided among all participants.

Important: A legal entity independently prepares a tax calculation and sends it to the tax office, individuals receive tax notices where payment documents are offered in the application.

Methodology for calculating the tax on a plot under individual housing construction

The methodology for calculating the tax on a plot acquired under individual housing construction is established in paragraph 16 of Art. 396 of the Tax Code of the Russian Federation. For individuals, the amount of tax will be calculated taking into account the coefficient of 2 from the moment when it turns 10 years from the date of its registration until the day of registration of rights to the completed residential facility. That is, owners who have not been able to build housing on a plot intended for this in 10 years will have to pay a double amount of tax.

Cadastral value

Land tax from January 1, 2017 is calculated based on the cadastral value of the object. It represents the market value established as a result of the state cadastral valuation and is calculated according to the formula: KS = C x P, where KS is the cadastral value, C is the price of 1 square meter, P is the area of ​​​​the object.

You can find out the cadastral value if you contact the official representative offices:

1. Department of Rosreestr - you must personally submit an application and a certificate for a land plot;
2. portal Rosreestr - you must specify the cadastral number of the land;
3. portal of the Federal Tax Service - it is necessary to provide the cadastral number of the site, the information will be received from Rosreestr and transferred to the user.

The amount of the tax is set by the decision of the Council of Deputies of the municipal district, and in 2017 the rates remain at the level of the previous year. A bill is being considered to increase fees for land plots with unregistered buildings.

Funds received from taxation of land plots go to local budgets. On the territory of the Ramensky district, where the holiday villages of Porechie, Milashkino, Bulgakovo and others are located, the land tax in 2017 has not changed. It must be paid by the owners of the plots, as well as those to whom they are granted for life use, or inherited possession. The amount accrued for 2016 must be paid before December 1 of the current year.

Rates and calculation of the amount of land tax

The amount of land tax in the Moscow region in 2017 for individuals depends on:

• from the category of land;
• permitted type of use;
• from being eligible for benefits.

So, by the Decision of the Ulyanovsk Village Council, the following dimensions are established:

1. 0.3% - for plots intended for the production of agricultural products; dacha farming, orchards and orchards, including in cooperatives, associations and partnerships;
2. 0.17% - for land allocated or acquired for the construction of an individual residential building, or the maintenance of a personal subsidiary plot;
3. 1.5% - for the construction of garages, as well as for agricultural / land not used for the intended purpose.

The amount payable is calculated as a percentage of the cadastral value of the land. Individuals pay tax once for the previous year until November 30 of the current year inclusive. The calculation is made according to a simple formula:

Amount of ZN = Cadastral value × interest rate

For example, if the cadastral value garden plot 5 million rubles, then the tax will be:

5,000,000 × 0.003 = 15,000 rubles per year.

Benefits for certain categories

Federal and local legislation, some categories of citizens are completely exempt from paying land tax in 2017:

1. veterans of the Great Patriotic War;
2. combatants in peacetime;
3. liquidators of the accident at the Chernobyl nuclear power plant;
4. parents and widows of the dead in / employees;
5. disabled people of groups 1 and 2, disabled since childhood.

There is a 20% discount for pensioners. The amount of tax is reduced by 50% if:

1. the total income of a family of pensioners does not exceed 2 minimums established for the region;
2. if there are 3 or more children, and the average per capita income is below the subsistence level;
3. this is a lonely citizen, or a family, an average monthly income which is below the 1st minimum adopted for this category of citizens.

In order to take advantage of the exemption, you need to submit supporting documents to the tax office and write an application. It is filled in on the spot in the prescribed form. Payment of tax at a reduced rate is possible only for one plot. If, for example, a pensioner owns two of them, then it is necessary to indicate in the application in respect of which of them the benefit should be granted.

Cadastral registration of land and houses

It must be remembered that the land and the house built on it are different real estate objects. Each of them must be put on the cadastral register, and their cost is determined separately. Also, a separate extract on the rights of the owner is issued for each object. The taxation of immovable objects also differs.

So, for example, the land tax in 2017 for pensioners does not provide for any benefits other than those established by local authorities. As indicated, in the Ramenskoye municipal district it has been reduced by 20%. Since 2015, such a benefit is provided only for one immovable object, at the choice of the owner.

Bill to raise rates

Many owners are concerned about information in the media about the upcoming increase in land tax. In February 2017, amendments to the law will be considered, providing for a 3-fold increase in the tax rate for sites where unregistered buildings are located. At the beginning of this year, more than 182,000 such unaccounted objects were identified in the Moscow Region. All of them are included in a special register, the data of which will be received by the tax office.

Changes are envisaged for lands allocated for private household plots, individual housing construction, as well as for gardening and dacha farming. However, the innovations will not affect all citizens. The government of the Ministry of Defense of the region clarified that we are talking only about objects capital construction: residential and country houses. An increased tax will not be charged if the land has outbuildings (less than 50 sq. m.), baths, temporary summer structures, wells or sheds.

As for residential buildings, citizens are required to put them on the cadastral register and receive an extract on ownership. Accordingly, property taxes must be paid on such objects. It should be noted that the plots and houses in the holiday villages, which are being implemented by OblZemStroy along the Novoryazanskoye Highway in the Ramenskoye District, are fully decorated in accordance with the law. A cadastral passport was received for each object, and the cost was determined for each of them.