Land tax is local and is regulated by the legislation of municipalities, and in cities of federal significance - Moscow, St. Petersburg and Sevastopol - by the laws of these cities. Within the framework of the Tax Code, municipalities are defined within the framework of:

• tax rates;
• procedure and deadlines for tax payment;
• tax benefits, including the amount of tax-free amounts for certain categories of taxpayers.

Which organizations pay land tax?

Taxpayers for land tax are organizations that own land plots that are recognized as an object of taxation in accordance with Article 389 of the Tax Code. The land must belong to the organization on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession.

Organizations do not report and do not pay taxes on land plots that they have the right to use free of charge or transferred under a lease agreement.

If the land plot belongs to the property constituting a mutual investment fund, the management company is recognized as the taxpayer. The tax is paid on the property that makes up the mutual fund.

Object of taxation for land tax

The object of taxation is land plots located within the municipality on whose territory the tax has been introduced. Also not recognized as an object of taxation:

• land plots withdrawn from circulation in accordance with the law;
• land plots limited in circulation, which are occupied by particularly valuable cultural heritage sites, sites included in the World Heritage List, historical and cultural reserves, archaeological heritage sites, museum reserves;
• land plots from the forest fund lands;
• land plots limited in circulation, occupied by state-owned water bodies;
• land plots included in the common property of an apartment building.

Tax base for land tax

The tax base is determined separately for each land plot and is equal to its cadastral value as of January 1 of the year for which the tax is calculated. If the land plot appeared during the tax period, then to determine the tax base, the cadastral value is taken as of the date the land plot was registered with the state cadastral register.

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. There are exceptions to this rule:

• if the cadastral value of a land plot has changed after correcting a technical error made by a government agency when registering a plot or maintaining a real estate cadastre: in this case, the correction is taken into account in calculating the tax base starting from the period in which the error was made;
• if the cadastral value of the land plot has changed by decision of the court or dispute resolution commission: in this case, the changed cadastral value is valid starting from the period in which the application for revision of the cadastral value was submitted. But not earlier than the date of entry into the cadastre of the initial (disputed) cadastral value.

If a land plot is located on the territories of several municipalities, for each of them the tax base is determined separately and is equal to the share of the cadastral value of the entire land plot, proportional to the share of part of the plot.

How to determine the tax base for a land plot that is in common ownership

For land plots that are in common shared ownership, the tax base is determined separately for each taxpayer-owner of the plot in proportion to his share in the common property.

Often, when purchasing real estate, the buyer receives title to a portion of the land that is occupied by the property and necessary for its use. The tax base for this plot for the specified person is determined in proportion to his share in the ownership of the land plot.

If several persons buy real estate, the tax base for each is determined in proportion to the share of ownership (in area) of the specified real estate.

Tax and reporting period for land tax

The tax period for land tax is a calendar year. Reporting periods for taxpayer organizations are the first quarter, second quarter and third quarter of the calendar year. Legislative bodies of a municipality may not establish a reporting period.

Tax rate for land tax

Tax rates are established by regulatory legal acts of municipalities and laws of federal cities of Moscow, St. Petersburg and Sevastopol.

Bids cannot exceed:

— 0,3 %

• for agricultural lands and lands used for agricultural production;
• for lands occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex;
• for plots acquired for personal subsidiary farming, gardening, truck farming, livestock farming, dacha farming;
• for areas provided for defense, security and customs needs.

— 1.5% for other land plots.

Taxation is carried out at the same rates if tax rates are not determined by the regulatory legal regulations of the municipality.

A municipality can establish differentiated tax rates depending, for example, on the category of land or the location of the object of taxation of the site in the municipality.

Tax benefits for land tax

The following are exempt from taxation:

• organizations and institutions of the penal system of the Ministry of Justice in relation to land plots that are used to directly perform the functions assigned to these organizations;
• organizations - in relation to land plots occupied by public state highways;
• religious organizations - in relation to sites on which buildings for religious and charitable purposes are located;
• all-Russian public organizations of disabled people;
• "Skolkovo residents".

The procedure for calculating land tax and advance payments for it

The tax amount is calculated after the end of the tax period and is equal to the product of the tax rate and the tax base. If a company has acquired a land plot for the purpose of housing construction, the tax and advance payments on it are calculated with the coefficient:

• coefficient = 2 is applied for 3 years from the date of state registration of rights to a land plot and until state registration of rights to a constructed property;
• if construction and state registration of rights occurred before the expiration of three years, then the overpaid amount of tax is offset or returned to the taxpayer in the general manner;
• if housing construction has exceeded the 3-year period, over the next 4 years and until the state registration of rights to the constructed object, a coefficient = 4 is applied.

Taxpayer organizations for which quarterly reporting periods are established independently calculate land tax and advance payments thereon after the end of the first, second and third quarters.

Quarterly advance payment = ¼ * tax rate * cadastral value of the land plot as of January 1 of the tax period.

Municipalities may allow certain categories of taxpayers not to calculate or transfer advance payments.

At the end of the tax period, organizations transfer to the budget the difference between the calculated tax amount and advance payments paid during the tax period.

Incomplete tax period or incomplete benefit period

If a taxpayer has acquired or lost ownership of a land plot during the tax period, the time of ownership of the plot must be taken into account when calculating tax and advance payments. To do this, a coefficient is calculated: the number of full months of ownership of the plot is divided by the number of calendar months in the tax (reporting) period.

The number of full months of ownership of a plot is calculated as follows:

• if the ownership of a land plot or its share occurred before the 15th day (inclusive) or the termination of the right occurred after the 15th day, the month of emergence (termination) of the specified right is taken as a full month;
• if ownership of a land plot or its share occurred after the 15th day or termination of the right occurred before the 15th day (inclusive), this month is not considered the month of ownership of the plot.

Taxpayers who are entitled to tax benefits must provide supporting documents to the Federal Tax Service at the location of the land plot. If a taxpayer received or lost the right to a land tax benefit during the tax period, when calculating the tax and advance payments, the period of absence of this benefit must be taken into account. The month of emergence and termination of the right to a tax benefit is taken as a full month.

When to submit a land tax return

Taxpayer organizations no later than February 1 of the year following the expired tax period submit a tax return to the tax authority at the location of the land plot. The largest taxpayers submit declarations to the tax authority at the place of registration as the largest taxpayers.

Deadline for payment of land tax and advance payments

Organizations pay advance payments and land tax to the budget at the location of the land plots within the time limits established by the regulations of municipalities. The tax payment deadline cannot be earlier than the deadline for submitting the land tax return - currently it is February 1.

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Who is the payer of land tax?

Every year, the population of the Russian Federation is becoming more and more literate in taxation matters, which is associated both with the desire to apply various benefits that are available only at the request of the taxpayer, and with the need to assess their tax obligations when planning the budget. Land tax refers to local taxes and is partly regulated by local legislation, while at the federal level it is established that land tax payers are land owners.

Who should pay land tax

Payers of land tax are persons who own land plots. Moreover, such persons include both individuals and organizations. In order to determine who pays land tax and in what amount, it is necessary to understand whether the land plot is recognized as an object of taxation, and whether tax benefits are provided for by the legislation on taxes and fees.

The classification of certain persons by the legislation on taxes and fees as an “individual” is not determined by the definition of citizenship. There may be differences in tax rates for individual taxes, but the fact that a person is recognized as a taxpayer remains unchanged. Thus, there is no difference between citizens of the Russian Federation and foreigners. Thus, if a foreign person owns a land plot located on the territory of the Russian Federation, then he is obliged to pay Russian land tax.

In this case, only those lands that are located in the Russian Federation are subject to taxation. Plots outside the Russian Federation are not subject to Russian land tax. Thus, if a citizen of the Russian Federation acquires a land plot located on the territory of a foreign state, then in the Russian Federation such land plot will not be recognized as subject to land tax and, accordingly, no tax is required to be paid in respect of it.

On which land plots do you need to pay tax?

First of all, land tax payers must determine in which municipality their land plots are located. Land tax must be paid only if it was introduced in the territory of the municipality in which the site is located. For example, if the site is located in the city of Mtsensk, then it is necessary to use the regulations of the Mtsensk City Council of People's Deputies.

Payers of land tax are recognized only as persons who own a plot of land as follows:

On the right of ownership;

On the right of permanent (unlimited) use;

On the right of lifelong inheritable ownership.

Considering that the Unified State Register of Rights to Real Estate and Transactions with It reflects complete information on property rights, only persons indicated in such a register are recognized as taxpayers of land tax. In this case, the emergence and termination of the obligation to pay tax is due to the making of appropriate entries in the register.

If a land plot is owned by an organization or individual under the right of free use or under a lease agreement, then there is no need to pay land tax, since such responsibility lies entirely with the owner of the land.

By paragraph 2 of Article 389 of the Tax Code of the Russian Federation, some land plots are excluded from taxation. For example, if the apartment you own is located in an apartment building, you also own part of the land plot on which such a house is located. Until 2015, many disputes arose regarding such land plots, so it was decided to exempt them from taxation. This benefit cannot be applied if one person owns all the apartments in an apartment building, which is confirmed by the opinion of the Russian Ministry of Finance.

What tax benefits can you take advantage of?

The legislation on taxes and fees provides for various relaxations in the payment of land tax:

Exemption from payment of certain categories of taxpayers;

Exclusion of certain types of land plots from taxation;

Reducing the tax base for taxes;

Application of reducing coefficients when calculating land tax by certain categories of payers.

Municipalities have the right to determine tax rates and tax benefits for payers, therefore, in order to understand who does not pay land tax in Russia, the norms of the Tax Code of the Russian Federation alone are not enough, and it is necessary to refer to the regulatory legal acts of municipalities.

Contains a list of persons and organizations exempt from land tax.

Representative bodies of municipalities establish additional tax benefits at their discretion. The current trend is that municipalities are more willing to establish benefits based on who the taxpayer is, rather than on what object is subject to taxation. First of all, this is due to the need to support socially vulnerable segments of the population: pensioners, disabled people and low-income citizens. At the same time, benefits may be established for other taxpayers.

Do residents of Crimea pay land tax?

Land tax was introduced in the municipalities of the Republic of Crimea and in the city of Sevastopol in 2014, so residents of this region pay land tax in the same manner as land owners throughout Russia.

At the same time, the procedure for calculating land tax in the constituent entities of the Russian Federation in question is temporarily different. Work on conducting a cadastral valuation of land in Russia began a long time ago, while Crimea and Sevastopol became part of the Russian Federation only at the beginning of 2014. Considering that the process of conducting a cadastral valuation takes a large amount of time, the Tax Code of the Russian Federation provides that until the completion of the cadastral valuation of land plots in the constituent entities of the Russian Federation in question, the land tax will be calculated based on the so-called standard price of land, established annually.

Among the taxes paid by individuals and legal entities, land tax is very significant. This is a fairly extensive legal topic, the study of which must be approached with the utmost care. If basic laws and recommendations are observed, problems and discrepancies should not arise.

Basic concepts and main features

Land taxes refer to the so-called. property fees. In this case, there is a fact of ownership of a land plot by an individual or legal entity.

The main feature is that land tax is the so-called. "local tax" That is why the decisive role in its establishment falls on local authorities, and it is paid into local budgets.

The object of the tax is land plots located in a specific municipality or in cities of federal significance: Moscow, St. Petersburg, Sevastopol.

As before, so now land remains the most important source of revenue to the treasury. Therefore, the taxation process itself is carried out separately from other types of property taxes, for example, from real estate tax. They should not be confused.

The importance of land tax is directly related to the fact that plots occupy quite large territories even within the boundaries of one administrative entity, and they represent a large number of objects for taxation.

Tax amount

Only local authorities set the rates of this tax. The federal level (Article 394 of the Tax Code of the Russian Federation) provides for maximum limits above which the rate cannot be raised. These rates directly depend on the type of site used. Their calculation is:

• 0,3% – this rate is called reduced. Its application is permissible only to lands clearly designated by law. These are lands for agricultural purposes, lands for gardening and vegetable gardening, lands for private household plots, as well as for state defense purposes.
• 1,5% – this rate applies to the tax on all other types of land.

It should be remembered that these rates at the local level may be lower, but no more!

In the absence of clear rates at the local level, they are automatically equal to those established in the Tax Code. Rates of a lower level than those taken into account in the Tax Code are the so-called. preferential rates. The final decision on their application is the prerogative of representatives of the regional administration of a particular administrative entity. Here, both a specific group or type of payer (payer), and the type of a specific plot or allotment are taken into account.

Local authorities may establish additional rules for paying this tax. However, they should not contradict the articles of the current Tax Code.

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Basic legislative framework

Land tax is characterized by a large number of features and rules that regulate not only the rate, but also the payment procedure. The main regulation lies in a separate chapter of the Tax Code of the Russian Federation, namely Chapter 31. The articles discussed in this chapter address the following issues:

• taxpayers;
• tax base, as well as determining its order;
• various benefits;
• the object to which the tax is applied;
• the procedure for calculating the amount to be paid and advance payments;
• procedure for preparing and submitting declarations.

Other individual regulations are developed and approved at the level of individual constituent entities of the Russian Federation.

Who pays

Payers of such fees can be divided into two large groups:

• Individuals. These include simply private land owners, as well as individual entrepreneurs (IP), who are registered in accordance with the current rules.
• Organizations, various commercial structures, in other words, legal entities. In this case, the form of ownership is not important.

The main criteria for establishing land tax are:

• availability of a plot(s) of property;
• on the basis of lifelong ownership;
• on the basis of perpetual and permanent use rights.

Other forms of ownership, which include rent and gratuitous fixed-term use, are exempt from this type of taxation. In this case, payment is made by those persons who actually own a particular plot or plot. These include landlords or direct owners.

When are benefits possible?

Benefits fall into the category of government support measures for certain categories of the population. At the federal level, they are considered in Articles 391 and 395 of the Tax Code of the Russian Federation.

Full exemption from land tax is provided to legal entities in the following cases:

• their ownership of plots of a certain type: for charitable purposes, for religious purposes;
• the lands are located within the boundaries of the Skolkovo innovation center;
• if the site is located in a free economic zone.

The categories of individuals who may be fully or partially exempt from paying tax include:

• disabled people and WWII veterans;
• heroes of Russia or the USSR;
• participants in the liquidation of the Chernobyl accident, etc.

Very often, benefits are set by local authorities. In this case, the mechanism for providing benefits is carried out by expanding those already existing at the federal level, or new forms of such measures are invented that do not contradict current legislation.

In practice, this may mean providing a discount, sometimes even up to 50%. Reduced tax rate compared to general conditions. Sometimes there is a complete exemption from paying tax to specific individuals, as a rule, these are representatives of large families and pensioners (see).

New items that came into force in 2015

The main innovation for paying land tax from January 1, 2015 is that the base value used in calculating the payment has changed. If previously the inventory value of the site was taken into account, now the cadastral value is used. Of course, the inventory was much smaller. Calculations are carried out by independent appraisers appointed by local authorities.

In relation to plots that are owned by individual entrepreneurs, determining the tax base and determining the final amount for payment has become the prerogative of the tax authorities. Entrepreneurs do not need to file a declaration; payment must be made upon notification sent by the fiscal authorities.

Payment procedure and terms

Individuals are notified of the tax and its payment deadlines by representatives of the tax authorities at their place of residence. If for some reason the information in the notification is incorrect, you need to write an application to the tax service on a special form. This form comes with the notification.

If the specified data is confirmed, a new notification will be sent.

This year, all subjects of the Russian Federation have a single deadline for paying property taxes - no later than December 1, 2017.

If a person is overdue for payment, he is charged a penalty for each calendar day of delay. In addition, the relevant authorities may send a notice to the debtor’s employer to repay the debt at the expense of wages or other taxes. In some cases, additional sanctions may be applied, for example, in the form of restrictions on travel abroad until the debt is fully repaid.

Form of payment

In order to pay land tax, you can use a special service on the official website of the tax service. To do this you need:

• Fill in taxpayer details(in case of non-cash form, the TIN must be indicated).
• Select the type of tax to be paid, category of the land plot, as well as the type and amount of payment (if you need to pay a penalty, this must also be indicated).
• Select payment method. It can be cash or non-cash. When paying in cash, you need to generate a payment order, then print it and pay it at any bank in the Russian Federation. When paying by bank transfer, you need to select one of the credit institutions, and then go to their website and make a payment.

If you suspect a debt

There are several ways to dispel or confirm your doubts about debt:

• go to the territorial tax authority at your place of residence;
• use a special personal account on the official web resource of the relevant service;
• use the service of the Unified Government Services Portal;
• if the debtor's case is in enforcement proceedings, use the official website of the bailiffs.

If there is no notification

The absence of notification does not mean that land tax does not need to be paid. Since 2015, there has been a law in force according to which taxpayers must independently report to the relevant authorities about their real estate. This can also be done using an online service.

For concealing such information, a fine is provided - 20% of the unpaid tax amount for the object (objects) that the citizen hid from the fiscal authorities.

The notification may not reach the taxpayer for other reasons, for example, if an incorrect residential address is indicated. In this case, the calculation will be made over 3 years. Sometimes the postal service also malfunctions. In these cases, the taxpayer should contact the post office that serves his address and inquire about the letter.

Is it possible to reduce the amount of land tax?

A reduction in the amount of mandatory contributions to the treasury is possible only if the cadastral value of the land decreases. This can be done not only by the actual owner, but also by the tenant.

For this purpose, it is necessary to contact the arbitration court and provide a package of necessary documents. This mandatory package includes an application, as well as conclusions and reports on the value of the object (land) itself, as well as other real estate objects on it (if any).

Another way is to contact a special commission that considers disputes regarding the cadastral value of land plots. However, you need to remember that you must apply within 6 months after determining this cost.

Planned cadastral valuation/revaluation of land is carried out every 5 years.

What is not taxed

There are a number of lands that are not taxed at all. These include:

• lands on which nature reserves or cultural heritage sites are located;
• lands completely withdrawn from circulation;
• lands for use by forest or water funds;
• lands necessary for defense and national purposes, as well as for the operation of customs services.

Non-payment of tax

Systematic evasion of land tax can have very unpleasant consequences for the defaulter. The debt and penalties will only increase, but you will still have to pay them. In addition, according to a corresponding lawsuit in court, the plot can be seized, and other property of the debtor can also be seized, based on the amount of the debt. The debtor's data is entered into the state register.

If various problems arise related to the payment of the relevant tax, you can contact special services that provide legal assistance and support to both entrepreneurs and ordinary individuals.

1. Brief description of the tax

Land tax is a local tax, which is established by the Tax Code and regulatory legal acts of representative bodies of municipalities and is obligatory for payment in the territories of these municipalities. When establishing a tax, the representative bodies of municipalities determine tax rates within the limits established by Chapter 31 of the Tax Code, the procedure and terms for paying the tax. When establishing a tax, tax benefits, grounds and procedures for their application may also be established. More details can be found in chap. 31 Tax Code.

2. Subject of taxation (taxpayer)

land tax rate benefit taxpayer

Taxpayers are organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. Organizations and individuals are not recognized as taxpayers in relation to land plots held by them under the right of gratuitous fixed-term use or transferred to them under a lease agreement (Article 388, Tax Code).

3. Object of taxation

The object of taxation is land plots located within the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax has been introduced, and there is a list of lands that are not recognized as the object of taxation (Article 389, Tax Code).

4. Tax base

The tax base is defined as the cadastral value of land plots recognized as an object of taxation in accordance with Art. 389 NK. The cadastral value of a land plot is determined in accordance with the land legislation of the Russian Federation (Article 390, Tax Code).

The procedure for determining the tax base is Art. 391, NK. Features of determining the tax base in relation to land plots that are in common ownership - Art. 392, NK. Taxable period. Reporting period - art. 393, NK.

5. Tax rate

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

1) 0.3 percent in relation to land plots: classified as agricultural lands or lands within agricultural use zones in settlements and used for agricultural production; occupied by the housing stock and objects of utility infrastructure of housing and communal services (except for the share in the right to a land plot attributable to an object not related to the housing stock and objects of engineering infrastructure of housing and communal services or acquired for housing construction; acquired for personal subsidiary plots, gardening, truck farming or livestock farming , as well as dacha farming;

2) 1.5 percent in relation to other land plots.

3) It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot (Article 394, Tax Code).

6. Tax benefits

Exempt from taxation:

1) organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation;

2) organizations - in relation to land plots occupied by public state highways;

3) religious organizations - buildings, structures and structures for religious and charitable purposes;

4) all-Russian public organizations of disabled people; organizations whose authorized capital consists entirely of contributions from public organizations of disabled people; institutions, the only owners of whose property are all-Russian public organizations of disabled people;

5) organization of folk arts and crafts;

6) individuals belonging to the indigenous peoples of the North, Siberia and the Far East of the Russian Federation, as well as communities of such peoples;

7) organizations - residents of a special economic zone (Article 395, Tax Code).

7. Tax calculation procedure

1. The amount of tax is calculated at the end of the tax period as a percentage of the tax base corresponding to the tax rate.

2. Taxpayers - organizations, individuals who are individual entrepreneurs, calculate the amount of tax (the amount of advance tax payments) independently.

3. Unless otherwise provided by paragraph 2, the amount of tax (the amount of advance tax payments) payable to the budget by taxpayers who are individuals is calculated by the tax authorities.

4. When establishing a tax, a municipal representative body has the right to provide for the payment during a tax period of no more than two advance tax payments for taxpayers who are individuals paying tax on the basis of a tax notice. The amount of the advance tax payment is calculated as the product of the corresponding tax base and the share of the tax rate in an amount not exceeding one second tax rate, in the case of establishing one advance payment, and one third tax rate, in the case of establishing two advance payments.

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

6. Taxpayers for whom the reporting period is defined as a quarter shall calculate the amounts of advance tax payments at the end of the first, second and third quarters of the current tax period as one-fourth of the corresponding tax rate of the percentage of the cadastral value of the land plot as of January 1 of the year being tax period.

7. If a taxpayer acquires ownership of a land plot (its share) during the tax (reporting) period, the amount of tax (the amount of advance tax payment) is calculated taking into account a coefficient defined as the ratio of the number of full months during which this land plot the plot was owned and used by the number of calendar months in the tax (reporting) period. Moreover, if the occurrence of these rights occurred before the 15th day of the month inclusive, the month of occurrence of these rights is taken as a full month.

8. In relation to a land plot (its share) inherited by an individual, the tax is calculated starting from the month of opening of the inheritance.

9. When establishing a tax, the representative body of a municipality has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.

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

11. Bodies that maintain the state land cadastre and bodies that carry out state registration of rights to real estate and transactions with it provide information to the tax authorities in accordance with clause 4 of Article 85 of the Tax Code.

12. Bodies maintaining the state land cadastre and municipal bodies annually before February 1 of the year are required to report to the tax authorities information about land plots as of January 15 of the year, which is the tax period.

13. Information is presented in forms approved by the federal executive body in the field of control of taxes and fees.

14. Based on the results of the state cadastral valuation of land, the cadastral value of land plots as of January 1 of the calendar year is subject to being brought to the attention of taxpayers in the manner determined by the federal executive body authorized by the Government of the Russian Federation, no later than March 1 of this year.

15. In relation to land plots acquired by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction, the calculation of the amount of tax (amount of advance tax payments) is carried out taking into account coefficient 2 during the three-year construction period starting from dates of state registration of rights to these land plots up to the state registration of rights to the constructed property.

16. In relation to land plots acquired by individuals for individual housing construction, the amount of tax (the amount of advance tax payments) is calculated taking into account coefficient 2 after 10 years from the date of state registration of rights to these land plots until the state registration of rights for a constructed property (Article 398, Tax Code).

8. Procedure and deadlines for tax payment

1. Tax and advance payments of tax are subject to payment by taxpayers in the manner and within the time limits established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg). At the same time, the deadline for paying tax (advance tax payments) for taxpayers - organizations or individuals (IP) cannot be set earlier than the deadline provided for in clause 3 of Article 398 of the Tax Code.

2. During the tax period, taxpayers make advance payments of tax, unless otherwise provided by the regulatory legal act of the representative body of the municipality (laws of the federal cities of Moscow and St. Petersburg).

3. Tax and advance payments of tax are paid to the budget at the location of the land plots.

4. Taxpayers who are individuals pay tax and advance tax payments on the basis of a tax notice sent by the tax authority (Article 397, Tax Code). Tax return - Art. 398, NK.

Land tax is a local tax paid to the local budget depending on the location of the object of taxation. The fundamental regulations on land tax are contained in Chapter 31 of the Tax Code of the Russian Federation. The provisions of this chapter apply to municipalities of all regions of the Russian Federation, however, local authorities have the right to change some points within the general rules.

Changes regarding land tax that occurred in 2015 can be read.

Taxpayers and the object of taxation of land tax

Taxpayers are both legal entities and individuals who own land plots as owners, either as permanent users or as lifelong owners of inherited property.

The tax is levied on plots of land located within a specific municipality. A plot is subject to taxation if it has its own cadastral number and is listed in the state unified land register indicating all its characteristics (coordinates, category, boundaries, size).

Not subject to land tax:

• leased land;
• plots transferred for urgent free use;
• lands included in the water and forest fund of Russia;
• land on which valuable objects of world heritage of culture, history, and archeology are located;
• land territories that have restrictions on circulation, as well as those completely withdrawn from circulation in accordance with the current laws of the Russian Federation.

Land territories withdrawn from circulation include the following objects:

• national parks and state nature reserves;
• areas where structures of the federal security service, the federal penitentiary service, and army facilities are located;
• burials, cemeteries.

Tax base for land tax

The tax base for calculating the tax is the cadastral value of the land plot. The cadastral value is established by organizations selected by the authorities of the constituent entities of the Russian Federation by placing an order and thereby determining the mass valuation for a certain date on the basis of the current market value.

Legal entities, including individual entrepreneurs, find out the basic cost independently from the information provided by the state real estate cadastre.

For individuals, full tax calculations are carried out by tax authorities, using information provided to them by the authorities responsible for accounting and control of registered real estate.

Tax rates for land tax

Land tax rates are determined by municipal authorities and are fixed by legal regulations, but they cannot be more than:

0,3 % from the cadastral value of the following categories of plots:

• agricultural;
• housing stock;
• subsidiary farms and gardening partnerships.

1,5 % from the cadastral value for the remaining land plots.

Tax benefits

The legislation of the Russian Federation provides for a tax benefit in the form of a reduction in the value of land property subject to land tax in the amount of 10,000 rubles for several categories of the population:

• Heroes of the USSR and the Russian Federation;
• disabled people since childhood, disabled people of disability group I, group II, assigned before 01/01/2004;
• participants in the Great Patriotic War, as well as other military operations;
• persons exposed to radiation.

According to Article 395 of the Tax Code of the Russian Federation, the following are exempt from the obligation to accrue and pay land tax to the budget:

• budgetary institutions of the Ministry of Justice of the Russian Federation;
• religious organizations;
• public organizations.

The tax base is reduced on the basis of supporting documents submitted by the taxpayer to the Federal Tax Service at the address of the property owned by him.

Procedure for calculation, payment and reporting

The tax period is a calendar year, the reporting period is every quarter of the calendar year. The amount of land tax is determined after the tax period.

The calculation method is extremely simple; you need to multiply the corresponding rate by the tax base. For each individual land plot, its tax base and tax are calculated separately. In case of land ownership by several persons, a share in the plot should be allocated for each owner.

During the year, taxpayers (legal entities) pay a quarterly advance tax to the budget at the location of the land plots. Individuals do not make advance payments. Citizens pay tax after receiving notification of payment from the local Federal Tax Service.

No later than February 1, legal entity taxpayers submit tax returns to the tax office. The population does not report to the tax authorities.

Persons who have not paid taxes on time are required to repay their debt to the budget, but not more than for the previous three years.