How to calculate land tax? How to calculate land tax for individuals and legal entities How to calculate land tax in a year.

On January 1, 2015, a law came into force according to which taxpayers, in the event of non-receipt of tax notices, are required to independently inform the tax authority about the availability of real estate assets, as well as vehicles. The above message, accompanied by copies of title documents, 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 2017, and no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31, 2018. 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).

How to correctly calculate the amount of land tax for 2016

Up to 0.3% is charged:

• to the land that belongs to agriculture or enters their zone, for example settlements or agricultural production;
• to the ground which is housing stock or occupied by housing and communal services;
• for plots allocated or purchased for farming, gardening, vegetable gardening, livestock breeding and for dacha funds;
• on land that is allocated for defense, customs or security services;

• areas where religious organizations and societies for the disabled are located;
• land on which state roads pass;
• areas under the jurisdiction of the Organization of the Ministry of Justice.

All land plots that do not fit these categories are subject to a tax rate of 1.5%.

Land tax for legal entities in 2016

It is counted from the time the debt arose, and not from the day it was proven in court. For example, an individual has not paid tax for 2013, which means that in 2014 payment was not made within the period specified by law. This means that in 2017 the tax service has the right to hold him accountable.

Info

For legal entities, this period starts from the end of the tax period. Changes in 2016 In 2016, relaxations are introduced for certain categories of the population and companies. In particular, this applies to low-income citizens and pensioners.

Land tax for legal entities. 3 calculation examples + answers to questions

This data can be found in Rosreestr - the state service of cadastre, registration and cartography. The Tax Service calculates the payment amount for an individual using the formula:

• plot size in m2 * per cadastral value 1m2 * per interest rate

For individuals The cadastral value of a plot is fixed from the date of its registration in the cadastral register. The payment itself must be made before October 1 of the year following the previous tax period.
The tax office must send the taxpayer a notice of the amount, tax base and payment date. If a person does not agree with the specified amount, he can appeal it by submitting an appropriate application to the tax service. A citizen also has the right to challenge the cadastral value of a plot.

To do this, he needs to apply to the arbitration court with an application and provide a package of documents for assessing the site.

How to calculate land tax for individuals and legal entities in 2016?

You do not have to pay tax only for the land that is used for the production activities of the organization. You can find a complete list of categories of organizations that have the right not to pay tax in the Tax Code (Article 395). Note that land tax benefits are provided not only by federal, but also by local legislation.

Depending on the region in which your organization operates, you may receive a benefit in the form of a reduced tax rate or a deduction from the total taxable amount. In order to find out whether your company can count on a tax discount, contact the district administration where your company is registered. It is important to know that regional authorities can only add to the list of benefit organizations or increase the amount of tax discounts.

How can an organization correctly calculate land tax?

Only those areas that are used for the activities of the organization in accordance with the charter are exempt from paying tax. Organizations of folk crafts If an organization uses land for the production and sale of handicraft goods (which is documented), then it may not pay land taxes. Institutions of the criminal correctional system Land owned by the Ministry of Justice of the Russian Federation and used within the powers of the Penitentiary System.

This category includes lands for pre-trial detention centers, colonies and other institutions executing punishment. Organizations with 100% of the authorized capital of disabled people An organization of disabled people that conducts production activities is exempt from tax obligations in the case where disabled employees make up not half of the total number of employees (the share in the wage fund is at least ¼).

Land tax in 2018

Tax calculation The tax rate for this land plot is 0.3%. The land tax in this case will be equal to: 7,201 rubles. (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 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 0.3%. Land tax for three months of 2018 in this case will be equal to: 1,801 rubles.
(RUB 2,400,385 x 0.3 / 100 x 0.25), where 0.25 is the coefficient of time of land ownership (3 months / 12 months). Example 3. Calculation of land tax for a share of a land plot Object of taxation to I.A. Petrov owns ¾ of a land plot located in the Moscow region.

Calculation of land tax 2016 for legal entities

Attention

As practice shows, the amount of tax in some cases turns out to be quite serious. In this case, it is necessary to understand that the cadastral value of the land plot is taken for the calculation, which may turn out to be overestimated. In this case, you can reduce the amount of tax by independent assessment land value, and by challenging the existing cadastral value judicially.

Since 2001, cadastral value has been introduced into the Land Code of the Russian Federation. It is possible to evaluate only those areas that are included in the state cadastre, therefore, during 2008-2012. the land was assessed taking into account innovations. We will consider below how to correctly calculate the amount of contributions paid for land plots and other objects.

• What kind of payment is this, objects of taxation
• Who should pay it
• Calculation formula with example
• Payment of fees by legal entities
• Responsibility for non-payment of land tax
• Changes in 2016

What kind of payment is this, objects of taxation Land tax, according to the Tax Code of the Russian Federation, is a payment obligatory for both organizations and individuals who own land that is suitable for taxation in its category.

Calculation of land tax 2016 for legal entities calculator

• Land tax

All owners of land plots have obligations to pay taxes to the budget. Today we will talk about legal entities that act as payers of land taxes: when organizations have tax obligations, how an enterprise can calculate the tax and what is the procedure for paying it, what reporting is provided for legal entities paying land tax. When legal entities have tax obligations According to general order, Your organization has obligations to pay land tax if:

• a legal entity owns land as a property;
• the company has the right to unlimited use of the site;
• the company received the land as a lifelong inheritable property.

If your company has entered into a land lease agreement, then you do not have to pay tax.

Since 2001, cadastral value has been introduced into the Land Code of the Russian Federation. It is possible to evaluate only those areas that are included in the state cadastre, therefore, during 2008-2012. the land was assessed taking into account innovations.

What kind of payment is this, objects of taxation

Land tax, according to the Tax Code of the Russian Federation, is a payment obligatory for both organizations and individuals who have in their possession land that is suitable in its category for taxation. It does not matter whether you have rights to the land as an owner or only as a user.

Those organizations or individuals who rent land or enjoy the right of urgent use do not pay the tax. It is absolutely free according to Chapter No. 31 of the Tax Code of the Russian Federation. Minor changes added to the Land Code in 2015 provide for interest rates and amounts payable that differ from what property owners are accustomed to paying.

The revision of the Tax Code of the Russian Federation regarding land obliges municipal authorities and federal organizations to establish tax rates for all owners of land plots. The exceptions are:

• lands that occupy valuable objects;
• areas that are the country's forest fund;
• land that is under state-owned water bodies.

Tax accrual begins after the site is entered into the state register. You should not expect delivery of a certificate of title. An entry in the register already obliges the taxpayer to pay these contributions.

Who should pay it

Representative authorities have the opportunity to independently set the interest rate and date of transfer of taxes from land owners. They can also introduce benefits and exempt certain categories of citizens from paying.

According to the innovations, the rate, which is set locally by authorities, cannot exceed that fixed by law.

Up to 0.3% is charged:

• on land that belongs to agricultural holdings or is included in their zone, for example, settlements or agricultural production;
• on land that is housing stock or occupied by housing and communal services;
• for plots allocated or purchased for farming, gardening, vegetable gardening, livestock breeding and for dacha funds;
• on land that is allocated for defense, customs or security services;

• areas where religious organizations and societies for the disabled are located;
• land on which state roads pass;
• areas under the jurisdiction of the Organization of the Ministry of Justice.

All land plots those who do not fit into these categories are subject to a tax rate of 1.5%.

Land tax payers are:

• organizations, individual entrepreneurs and citizens who have land ownership rights;
• those who are lifelong (perpetual) users of land plots received from the municipality, with the possibility of its transfer by inheritance (the right to land must be documented and indicated in the appropriate document).

Beneficiaries include:

• heroes Soviet Union and the Russian Federation;
• disabled people of group 1;
• citizens who registered disability of group 2 before 2004;
• veterans of military operations and WWII;
• disabled from birth;
• persons who took part in nuclear weapons tests;
• citizens who were exposed to radiation, suffered radiation sickness and received disability as a result.

For complete liberation from land tax have the right:

• citizens who are included in the category of large families with three or more children under age;
• members of military families who have lost their breadwinner;
• minor children who have lost their parents;
• persons who have taken early retirement in old age or who are dependent on disabled people of groups 2 and 3.

To obtain a tax exemption or preferential rate, it is necessary to provide the relevant documents to the tax authority under whose jurisdiction the site falls. After the verification procedure, citizens can count on a reduction in their tax rate.

Calculation formula with example

To calculate the payment, you should rely on the cadastral value square meter land on January 1 of each year. This data can be found in Rosreestr - the state service of cadastre, registration and cartography. The Tax Service calculates the payment amount for an individual using the formula:

• plot size in m 2 * per cadastral value 1 m 2 * per interest rate

For individuals, the cadastral value of a plot is fixed on the day of registration of its change in the Unified State Register of Real Estate. This rule applies to those plots of land whose category and type of permitted use have changed during the year. The payment itself must be made until October 1 the year following the previous tax period.

The tax office must send the taxpayer a notice of the amount, tax base and payment date. If a person does not agree with the specified amount, he can appeal it by submitting an appropriate application to the tax service.

A citizen also has the right to challenge the cadastral value of a plot. To do this, he needs to apply to the arbitration court with an application and provide a package of documents for assessing the site. Individuals and individual entrepreneurs do not submit tax returns.

For citizens who live in apartment buildings, tax payment is provided if the plot under the house is registered in the cadastral register before January 1, 2015. In another case, the residents are the owners of the premises and the land on which the house stands, with ownership rights common property V apartment building and they don't pay tax.

If you still need to pay, the calculation is made in the following order:

1. we take the cadastral value of the land plot under the house;
2. multiply by the percentage tax rate;
3. We multiply the resulting amount by the apartment ownership coefficient.

Payment of fees by legal entities

Legal entities and organizations are required to independently calculate payment amounts and submit a declaration to the tax service with the data before February 1 of the year following the reporting period. The calculation is very simple - you need to multiply the cadastral value of the plot by the interest rate. For example, the price of land is 6,000,000 rubles, and tax rate 1.25%. The amount of annual tax payment will be 75,000 rubles.

Advance payments by legal entities must be made before the last day of the month following the previous period.

The declaration must indicate:

• the year for which the tax was calculated by the legal entity;
• location and cadastral number of the plot for which payment is being made;
• cadastral value of the site;
• tax rate percentage;
• if there are benefits, then indicate which ones and the preferential percentage;
• payment amount including benefits.

Large taxpayers file returns not with the tax organization, but at their place of registration. Organizations that have more than 25 employees for the previous reporting year must submit a declaration electronically. In order to send an electronic report, you can use special online programs. The first online report for such enterprises is due in January 2019.

To connect to electronic accounting operators, you need to generate an electronic signature key for the head of the organization, which takes up to 10 days.

Before sending the declaration, you can check its correct completion in the testing program. This provides a guarantee that everything is completed correctly and it will be accepted by the government agency.

Responsibility for non-payment of land tax

According to the law, payment of land tax applies even to plots that have not yet been included in the unified cadastral register. In case of evasion from registering a site, penalties are applied, which are prescribed in Article 122 of the Tax Code of the Russian Federation. Registration of all objects is a mandatory procedure, but it is carried out only at the request of the owner.

Failure to pay land taxes on time is subject to both tax and criminal liability.

Tax liability may be imposed for intentional or unintentional non-payment. Both options can only be proven through court. Most often, tax authorities attribute intentional actions to the defaulter, since the fine is twice as high as for unintentional non-payment.

The amount that is charged for unintentional or partial non-payment of tax is equal to 20% of its total amount. The statute of limitations for violations, which is provided for by the Tax Code, is 3 years. It is counted from the time the debt arose, and not from the day it was proven in court.

Land tax is a burden imposed on land owners (citizens and organizations). The tax is regional and is paid to the local tax office. The Tax Code of the Russian Federation determines common features tax calculations and nuances are clarified by the region independently, enshrining them in the regulatory framework.

Organizations are required to calculate taxes on owned land plots independently. Citizens are exempt from this obligation; the tax office carries out calculations for them and then sends out notifications about the need to pay the calculated amount. Exempting individuals from carrying out independent calculations does not mean that the latter should not delve into the calculation procedure. It is better to check the amount of land tax declared by the Federal Tax Service for the correctness of calculation, especially since in the notification the tax office provides the necessary information that was used in the calculation process.

How is an organization's land tax calculated?

Legal entities carry out calculations exclusively based on the cadastral value of the land plot. This cost is determined at the regional level. You can find out its value by contacting Rosreestr with the appropriate request in person or through the official website of the authority.

The calculation is carried out in relation to each plot of land owned by the organization.

To calculate land tax, you need to perform the following steps:

1. Find out whether local authorities have established the obligation of legal entities to pay advance tax;
2. Determine whether there is a right to a benefit;
3. Clarify the current rate in the region for the type of land to which the allotment owned by the organization belongs;
4. Find out the cadastral value in Rosreestr.

The general formula for calculation is:

Land tax = cadastral cost. * bid

The cadastral value is taken on the first day of the year for which the calculation is carried out (or to which the reporting quarter relates).

If the land is received into ownership within a year, then the cadastral value is taken for the date on which the land was registered with the state.

The rate is regulated by the Tax Code of the Russian Federation in terms of its maximum limit:

• 0.3 – for certain categories of land listed in clause 3 of Article 394 of the Tax Code of the Russian Federation;
• 1.5 – for other categories.

It is necessary to find out whether you took local authorities authorities legislative acts on the rate of land tax. If no regulatory documents not accepted in the region, then taken maximum bet established by the code.

If a subject of the Russian Federation obliges local organizations to pay tax quarterly, then the advance tax for payment should be calculated based on the results of each quarter. Based on the annual results, the total tax amount is calculated. The amount of annual tax reduced by previously paid advances is subject to additional payment to the budget for the year.

Formula for calculating advance land tax:

Advance = cadastral cost. * rate / 4

The cadastral value is also taken at the beginning of the current year.

An example of calculating land tax by legal entities

The company owns a plot of land in Moscow. Tax calculations are carried out for 2016, during which the organization owned this site.

Initial data:

Advance for the first quarter = Advance for Q2 = Advance for Q3 = 21,450,000 * 1.5 / 4 = 80,438 rub.

Tax for 2016 = 21,450,000 * 1.5% = 321,750 rub.

Additional payment for the year = 321,750 – (80,438 + 80,438 + 80,438) = 80,436 rubles.

If the organization owned the land for less than a year

If ownership of land is acquired within a year (or lost during the year), then the tax must be paid in proportion to the period during which the organization owned the land property.

The formulas for calculating the annual and advance tax take the form:

Tax for the year = cadastral cost. * rate * (number of months of ownership / 12 months)

Advance for the quarter = cadastral cost. * rate * (number of months of ownership / 3 months) / 4

For the calculation, only full months of land ownership are taken. The month will be considered full:

• If the right to land is received before the 15th day inclusive;
• If the right to land is lost after the 15th.

If the region does not oblige you to pay advances on land tax, then it must be transferred at the end of the year in which changes in land ownership occurred. If advances are established, then for the year you need to pay the difference between the accrued annual amount and the advances paid during the year.

Example of calculation for incomplete year of ownership

Initial data:

The land was received in the second quarter, and therefore the taxpayer’s obligation appears only after its end. The second quarter lasts from April to June. Number of full months of land ownership in this period = 2 (May and June).

Advance for Q2 = 21,450,000 * 1.5% * (2 / 3) / 4 = 53,625 rub.

Advance for Q3 = 21,450,000 * 1.5% / 4 = 80,438 rub.

Tax for 2016 = 21,450,000 * 1.5% * (8 / 12) = 214,511 rub.

Additional payment for 2016 = 214,511 – (53,625 + 80,438) = 80,448 rub.

How to calculate land tax for citizens?

Individuals pay tax on land plots of which they are the owner only once a year - for all 12 months in one amount based on annual results.

Once a year, citizens receive a notification from the tax office containing the amount to be paid, as well as the initial data used for the computational process. It is recommended to check the calculation carried out; for this, the citizen needs to familiarize himself with the local legislative acts concerning tax on land plots of individuals.

Of these legislative and regulatory acts, it is necessary to clarify:

• Opportunity to take advantage of the benefit system;
• The value of the object subject to land tax;
• The approved rate for the desired land category.

Each municipality has its own system of providing benefits to individuals. To find out information about whether you can use it, you need to contact the Federal Tax Service branch to which the land subject to taxation belongs.

If a benefit is granted, then the right to it is documented - a statement is written for the tax office, to which supporting documentation is attached.

If an individual does not have the right to be exempt from the tax burden, then you should find out what is the basis for the calculation. Calculation for individuals is carried out based on the cadastral value of the land property. This indicator is taken at the beginning of the reporting year. The tax office requests such information from Rosreestr and uses it for calculations.

If there are doubts about the correctness of the cost used for calculation, then you can clarify the current data in Rosreestr yourself - submit a request in writing to Rosreestr or the cadastral chamber at the address of the land location. Information is provided in the form of a certificate without charging additional fees. The application should indicate the cadastral value of which property the applicant is interested in. The date on which the information must be provided is also written; this detail is necessary, otherwise the cost will be indicated on the day the application is submitted.

Once data on the cadastral value is received, you need to find out the current rate, and then begin calculations.

The rate is also set by the Ministry of Defense, its value depends on the land category of the site. To find out the rate, you can look at local regulations yourself or contact the tax office for help.

The Tax Code does not allow regions to exceed the maximum land tax rates:

• 0.3% – for certain categories, in particular for summer cottages, agricultural land;
• 1.5% – for other categories.

If an individual has clarified the rights to the benefit, the cadastral value, and the rate, then you can start making calculations.

The following formula should be used:

Land tax = cadastral cost. * bid

If an individual has the opportunity to apply a benefit in the form of a tax-free amount that reduces the basis for calculation, then this should be taken into account in the formula.

Land tax taking into account benefits = (cadastral value - tax-free amount) * rate.

If the land is received or lost by a citizen within a year, then the number of months during which the individual was listed as the owner of the plot should be taken into account. There will be no need to pay tax for those months during which the person was not the owner of the land. In this case, only full months of ownership are taken into account when calculating land tax.

If there are several owners of land, the tax is distributed in proportion to the size of the shares of each owner. If shares are not allocated, then the tax is distributed equally among all participants.

An example of calculating land tax for individuals

Citizen sold country cottage area in August 2016, until that moment he owned it solely. He lost his ownership on August 20, 2016.

Initial data:

Land tax = 940,000 * 0.025% * (8 / 12) = 157 rubles.

Land tax, like property tax, is a local tax, i.e. it is paid to the budget 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 held by individuals under the right of free-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

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. Full list preferential categories - in clause 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 fringe benefits for some 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%.

7,201 rub.(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 payment deadline has been established for all regions of Russia property taxes – 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 restrictions 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).

Land tax for individuals is defined in Chapter 31 of the Tax Code Russian Federation and is accrued on plots of land owned by the taxpayer on the right of ownership, on the right of perpetual use or lifelong inheritable possession. The procedure for paying land tax, as well as benefits and tax rates for it, differ in different regions of Russia, since land tax refers to local taxes, and, accordingly, is regulated by local regulations of municipalities, and for Moscow, St. Petersburg and Sevastopol, as subjects of the federation, by the laws of these cities (see paragraph 4 of article 12, paragraph 1 of article 15 and article 387 of the Tax Code RF).

According to the law, regional divisions of the Federal Tax Service (FTS) are responsible for calculating land tax for individual taxpayers. Each taxpayer receives a tax notice from the Federal Tax Service, which indicates the amount of land tax payable, as well as the initial data on which it was calculated (clause 3 of Article 396, clause 4 of Article 397 of the Tax Code of the Russian Federation).

The tax notice contains information such as the tax rate, the year for which the tax is calculated, the cadastral number and address of the land plot for which the tax is paid, the cadastral value of this plot of land (determines the size of the tax base), the amount of the tax and available tax benefits.

However, any taxpayer has the right to independently calculate the land tax for individuals and check whether the Federal Tax Service has correctly determined the amount of tax on his land.

Formula for calculating land tax for individuals

Currently, according to Russian tax legislation, land tax is calculated using the formula:

Land tax = St x Kst x D x Kv

• St - tax rate,
• Kst - cadastral value of the plot,
• D - share in the ownership of the land plot,
• Kv - coefficient of land ownership.

This plot ownership coefficient is used in the formula in the case when the owner owns the land plot for less than one calendar year.

In this publication I will tell you in detail how to calculate land tax for individuals in just a few steps:

Step 1: Determine if you qualify for tax relief?

There are federal and municipal tax benefits. The benefits of federal significance of the Tax Code of the Russian Federation (clause 7 of Article 395) include benefits provided by the Federal Tax Service to small indigenous peoples of the North, Siberia and the Far East. Benefits are provided to this category of persons to pay taxes on such land plots that are traditionally used by these nationalities to preserve and develop their way of life, traditional economics and folk crafts.

About municipal tax benefits You can find information directly in the legal act of the government of your city, town or other municipal entity (clause 2 of Article 387 of the Tax Code of the Russian Federation), as well as in the territorial body of the Federal Tax Service at the location of your land plot. If the taxpayer belongs to preferential category citizens on land tax, he sends an application with documents confirming the right to benefits directly to the Federal Tax Service inspection (clause 10 of Article 396 of the Tax Code of the Russian Federation).

Step 2. Check whether the cadastral value of your land is correct

The cadastral value of your land is taken as the tax base, which is taken as of January 1 of the year for which the land tax is calculated. According to paragraphs 1, 4 of Art. 391 of the Tax Code of the Russian Federation, the Federal Tax Service takes the cadastral value of land plots from the Unified State Register of Russian Registers of Rosreestr. The correctness of determining the tax base, accordingly, can be checked in only one way: take an extract of the cadastral value of your land plot from the Rosreestr authorities. To do this, you must send a written request to the Rosreestr authority or to the cadastral chamber at the location of your land plot. Important: in your request you must indicate the date for which you need to know the cadastral value. If this point is not specified, you will receive a document with the cadastral value as of the date of submission of your application. Order of Rosreestr No. P/0515 of October 18, 2016 (clause 1.4) and Law No. 218-FZ of July 13, 2015 (Part 4 of Article 63) determine that an extract on the cadastral value of land plots is issued to citizens free of charge.

If the cadastral value of the plot has increased in the current year, this change will affect the calculation of the tax only in the next year. The tax for the current, and especially for previous years, will be calculated based on the previous cadastral value of the land plot. But if in the cadastral value of the plot the authority cadastral registration a technical error was made, then after the error is corrected, the corrected cadastral value is taken into account in calculating the tax base immediately, starting from the year in which the error was made.

Please note that by a court decision or a decision of a dispute resolution commission based on the results of determining the cadastral value. In this case, changes in the cadastral value must be taken into account when calculating land tax starting from the year in which the application for revision of the cadastral value was submitted. However, changes in the cadastral value begin to be taken into account no earlier than the moment an entry about the cost of the land plot is made in the Unified State Register (Clause 1 of Article 391 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation No. BS-4-21/21044@ dated November 7, 2016).

The letter of the Federal Tax Service of the Russian Federation No. BS-4-21/21654@ dated November 16, 2016 states that during the tax period, changes in the cadastral value of a plot of land due to correction of an error in the register value of the property are not allowed.

What is a registry error and a technical error?

A registration error is an error made in the Unified State Register of Real Estate in the map-plan of the territory, or in the technical plan or survey report. The reasons for the occurrence of such an error may be erroneous data submitted in the documentation sent to Rosreestr by other bodies in the order of information interaction or by other persons, as well as errors of the cadastral registration authority during its implementation and state registration. registration of property rights (see Part 1, Article 3, Article 61 of Law No. 218-FZ).

Technical errors, which include any typos, typos, grammatical errors or errors in arithmetic. A technical error may be made by an authorized person of the cadastral registration authority when performing such actions as state registration of rights or carrying out cadastral registration. The result of such an error is a discrepancy between the data from the documents submitted to the Rosreestr body for entering information into the Unified State Register and the data entered into the Unified State Register.

Certain categories of citizens have the right to reduce the cadastral value of one of their land plots in the territory of one municipality by 10,000 rubles. These categories, in particular, include disabled children, disabled people of groups I and II, disabled people and combat veterans. In order to take advantage of this right, these citizens must submit documents confirming the benefit to the Federal Tax Service (see Tax Code of the Russian Federation, paragraphs 5 and 6 of Article 391).

A plot of land may belong to several owners on the basis of shared ownership or joint ownership. In the first case, the tax base is calculated for each owner in proportion to the size of his share. If the plot belongs to several owners by right common property, the tax base is divided equally among each owner (clauses 1, 2, Article 392 of the Tax Code of the Russian Federation).

Step 3. Check the correct tax rate in your case

In accordance with Art. 394 of the Tax Code of the Russian Federation, the tax rate depending on the category of land to which the site belongs is established by local legislation. Land tax rates are published on the official website of the municipality in the relevant legal act. Thus, for Moscow, tax rates are determined in Moscow Law No. 74 of November 24, 2004.

The maximum tax rate on land, within which the rate can be set by local legislation, is established in paragraph 1 of Art. 394 Tax Code of the Russian Federation. Thus, for agricultural lands, plots of dacha and subsidiary plots, the established maximum rate is 0.3%. The tax rate for all other categories of land plots is 1.5% (see paragraphs 1, 2, paragraph 1 of Article 394 of the Tax Code of the Russian Federation).

If in local regulations the municipality has not established a rate for land tax, the tax will be calculated at the rates established in paragraph 1 of Art. 394 and in paragraph 3 of Art. 394 Tax Code of the Russian Federation.

Step 4. Calculate the amount of land tax yourself

Land tax is calculated as the product of the tax base and the tax rate (see paragraph 1 of Article 396 of the Tax Code of the Russian Federation). In some cases, an increasing coefficient is applied to land tax in relation to plots of land acquired by an individual or provided as ownership for the construction of housing in accordance with paragraphs 15 and 16 of Art. 396 Tax Code of the Russian Federation.

Thus, the coefficient increasing the land tax by 2 times begins to be applied 10 years after the date of registration of ownership of a plot of land for individual housing construction and until the moment of state registration of ownership of the property built on the plot (clause 16 of Article 396 of the Tax Code of the Russian Federation) .

The land tax in the year of acquisition or sale of the land plot is calculated from the number of full months in which the land plot was owned by the given person. To calculate land tax, the month of ownership of a plot is taken as a full month if the purchase of the land plot occurred before the 15th day of the month (inclusive) or its sale occurred after the 15th day. Otherwise, when the purchase of a memory occurred after the 15th day of the month or its sale before the 15th day inclusive, this month is not taken into account when calculating the tax.

When calculating tax, do not forget to take into account benefits or the right to a tax-free amount if you have such rights. If the taxpayer inherits a land plot, then in accordance with paragraphs 7 and 8 of Art. 396 of the Tax Code of the Russian Federation, tax begins to be calculated from the month of opening of the inheritance.

An example of calculating land tax for individuals

Initial data: The plot for running private plots (personal subsidiary farming) is located within the boundaries of the city of Moscow and belongs to the pensioner individually, starting from August 16, 2016, that is, in 2016 the plot was owned for four full months (August is not taken into account, since the plot is owned got there after the 15th). The cadastral value of the plot is 1,350,000 rubles. According to Moscow Law No. 74 of November 24, 2004, the tax rate is equal to 0.025 percent of the cadastral value of the land plot.

Land tax for the year will be calculated using the formula:

RUB 1,350,000 x 0.025% x 4/12 = 113 rub.

If a taxpayer wants to check his calculations with the calculations of the Federal Tax Service, he has the opportunity to do this on the Federal Tax Service website, where there is a service for preliminary calculation of land tax for individuals. The only thing you need to enter into this calculator is the cadastral number of your land plot. The remaining data (cadastral value and land category) are entered and taken into account by the service automatically from Rosreestr data.

Also on the website of the Federal Tax Service in the section “Taxes and fees in force in the Russian Federation” - “Land tax” is presented reference Information, revealing details of the methodology for calculating land tax. The correctness of the cadastral value of land plots can be checked on the Rosreestr website - section “Cadastral Valuation”. In Rosreestr you also need to clarify information about the characteristics of your land plot and resolve issues of challenging the cadastral value if you do not agree with it (see Information from the Federal Tax Service of the Russian Federation “On calculating the amount of land tax on the website of the Federal Tax Service of Russia” dated March 4, 2016).

As a result of all the above steps, you should receive the amount of land tax. If it coincides with the calculations of the tax inspectorate, the questions are removed. If there is a difference, and you suspect that this mistake was made on the side of the Federal Tax Service, we recommend that you write an application to the Federal Tax Service with supporting documents attached. When submitting an application to fix the date of admission executive The Federal Tax Service must sign the second copy of the application, which remains with the applicant.