Every landowner (individual or legal entity) is required to pay tax. Many citizens and businesses in our country are unhappy with this fact. But, unfortunately or fortunately, state laws are not subject to discussion. And if there are taxes, then in order not to break the law, they should be paid on time in full. How do you understand how much money you need to contribute to the budget for your land?
Calculation of land tax for an individual
Any citizen can check whether the land tax is calculated correctly, since all the indicators necessary for calculation are publicly available and regulated by the Tax Code of the Russian Federation. The exceptions are landowners who fall under the exemption category and regions where a reduced tax rate applies.
Many people wonder who should do the calculations: the landowner himself or the tax office at the location of the land plot. If you need to count on your own, how to do it? Is there a specific form of calculation or any fixed coefficients? How was tax calculated before and how should it be done now?
How to calculate land tax for an individual? The calculation is carried out by the tax authority based on data provided by Rosreestr. Rosreestr transmits to the tax authorities information about the category of the site and the cadastral value. It, in turn, depends on many factors: on the distance from large cities, on the availability and quality of roads, on how developed the infrastructure is.
The cadastral value of land is recalculated every 5 years. During this time, changes may occur that may affect the value of the land.
For example, land in a village 200 kilometers from a large city was valued at a certain amount. Three years later, a recreation center was built near the village, and the village is now part of a sanatorium-resort area. 5 years have passed - the assessment is being carried out again. Due to the fact that the village is now part of a sanatorium-resort area, its value will be much higher. The cadastral value may also increase due to asphalt paving of the road surface.
The cadastral value of any registered plot of land can be easily found out online via the Internet in the USRN information base. If the value of a plot according to the cadastre changes, then the updated information is immediately changed on the official website.
Land tax calculator
For independent calculations you need to know only two parameters:
- the rate at which settlement will be made;
- cadastral value.
The tax rate is set by the federal authorities, regulated by the tax code and can be reduced by regional authorities.
For agricultural lands, lands for housing facilities, lands used for state defense, a tax rate of 0.3% is applied. To calculate the tax for other lands, a rate of 1.5% is used.
A land tax calculator is available on the tax website. Almost every person who has access to the Internet can use it.
Formula for calculating tax
Land tax is calculated according to certain data established by law.
Land tax = tax rate x cadastral value.
For example. The cadastral value of a plot for agricultural land is 65,000 rubles.
Tax calculation: 65,000 x 0.3% = 195 rubles.
This formula is suitable for calculating the tax for a landowner who is actually the sole owner of the plot for the whole year.
Let's look at a few examples of how to calculate land tax. Examples are given so that you can clearly understand how the calculation should be made. It is convenient to use them as a sample when calculating your own land tax.
Calculation example No. 1
A plot of land with a cadastre value of 205,000 rubles, which is not a plot for agriculture, housing or defense, was the property of the seller in 2016 from January to March (3 months). He then sold it to a buyer. Tax calculation in this case is carried out as follows:
For the seller: land tax = 205,000 x 1.5% / 12 x 3 = 768.75 rubles.
For the buyer: land tax = 205,000 x 1.5% / 12 x 9 = 2,306.25 rubles.
Calculation example No. 2
A certain person owns a quarter of a land plot, valued at 90,000 rubles according to the cadastre. In this case, the land tax must be calculated using the formula:
Land tax = cadastral value x tax rate x share of ownership.
Land tax = 90,000 x 1.5 / 100 / 4 = 337.5 rubles.
Calculation example No. 3
One man, together with his brother, bought a plot of land in September, the cost of which, according to the cadastre, was 150,000 rubles. The tax that must be paid to each brother for the year in which the plot was acquired is calculated as follows:
Land tax = cadastral value x tax rate x ownership share x tenure (number of months / 12)
Land tax for the year = 150,000 x 1.5 / 100 x (1/2) x (4/12) = 375 rubles.
Next year, the tax will need to be calculated without taking into account the period of ownership, since it will be a whole year, provided that it is not sold.
If the owner of a land plot has a benefit, then when calculating the tax, the value of the land according to the cadastre is reduced by 10,000 rubles. The calculation is made as follows:
Land tax = (cadastral value - 10000) x tax rate.
Calculation example No. 4
The man owns a plot of land (cadastral value - 60,000 rubles) and is a veteran of the Second World War, which means that he is entitled to a discount when calculating land tax in the amount of 10,000 rubles.
Calculation of land tax = (60000 - 10000) x 0.3 / 100 = 150 rubles.
There is a special category of citizens who do not pay land tax. These include the indigenous peoples of the Far East, the North and Siberia, as well as the peoples of the Far North, for whom the land has been and remains a source of folk crafts, culture, traditions and daily life.
The government can reduce the tax rate to 0.1% and introduce benefits for categories of citizens not listed in the Tax Code, which will significantly reduce the land tax transferred to the budget.
Citizens are not required to calculate land tax on their own: the territorial tax authority does this for them. However, every landowner should know the principle of its calculation for verification. If he disagrees with something, he will be able to provide his own version of the calculation.
Land tax for legal entities
How to calculate land tax for a legal entity? Legal entities, just like individuals, are obliged to pay money for land to the budget if they own it, or they have the right to use the site indefinitely.
Except for those plots of land that:
- a legal entity or individual entrepreneur rented;
- are owned by the organization and are occupied by MKD;
- are cultural heritage of the state, but for some reason some of them are in the possession of the organization.
The tax rate should not exceed 0.3% for agricultural land, residential properties, defense lands and 1.5% for other categories of land.
Although local authorities have the right to reduce the tax rate for certain categories of legal entities, they try to do this in extreme cases. The fact is that the difference between the federal tax rate and the regional reduced rate is compensated by the local budget.
Let's look at the calculation of land tax using examples.
Calculation example No. 1
The cost of land according to the cadastre of a legal entity is 1,024,000 rubles. The tax that must be paid for the ownership of land is calculated as follows:
Land tax = cadastral value x tax rate.
Land tax = 1,024,000 x 1.5 / 100 = 15,360 rubles.
Calculation example No. 2
The organization owns part of the land plot as shared ownership (the cadastral value of the plot is 130,000 rubles). The area of the entire plot is 3059 sq. m. meters. The organization owns 1027 sq. meters. The organization's share of ownership of the site is 33.57%.
Land tax is calculated as follows:
Land tax = 130,000 x 1.5 / 100 x 33.57% = 654.62 rubles.
Land tax is paid by individual entrepreneurs once a year.
Legal entities must pay land tax in advance.
Calculation example No. 3
The cadastral value of a legal entity's land plot is 200,000 rubles. The tax that must be transferred to the budget is calculated as follows.
Advance payment for the 1st quarter: land tax = 200,000 x 1.5 / 100 / 4 = 750 rubles must be paid before April 30.
Advance payment for the 2nd quarter: land tax = 200,000 x 1.5 / 100 / 4 = 750 rubles must be paid before July 31.
Advance payment for the 3rd quarter: land tax = 200,000 x 1.5 / 100 / 4 = 750 rubles must be paid before November 30.
Payment of the remaining tax: land tax = 200,000 x 1.5 / 100 / 4 = 750 rubles must be paid.
If suddenly, when calculating tax in the first quarter, erroneous calculations were made, which resulted in a decrease or increase in the tax transferred to the budget, the organization can adjust the advance payments with the last payment.
Tax benefit for land tax
Legal entities can also receive benefits when paying land tax.
Preferential conditions are provided to those who carry out folk crafts.
Legal entities, the majority of whose employees are disabled (from 80%), are also entitled to a 100% benefit.
Institutions in the criminal and correctional systems (pretrial detention centers, correctional colonies) may not pay land tax.
The benefits of legal entities for the payment of tax payments are regulated by the Tax Code.
How to calculate land tax yourself? Any owner of land plots periodically needs to clarify the cadastral value of ownership in order to avoid controversial issues with the tax authority. If the value according to the land cadastre is recalculated and increased, and the organization continues to pay the tax based on the previous value, arrears may arise in the budget. The tax authority will notify the payer organization about the arrears and ask them to pay not only the missing part of the tax, but also penalties for late payment.
How to calculate land tax based on cadastral value? The cadastral value of a land plot is that variable part in calculating taxes, which today causes a lot of controversy. There is no generally established principle by which experts would evaluate land. Some owners consider the cadastral value of their land to be unreasonably high, which, in turn, entails an increase in taxes. Therefore, using the cadastral value as the basis for determining the value of land, a large number of applications were sent to the court with a request to consider the cadastral value to be inflated and with a request to recalculate it.
Most of the applications to the court helped the owners reduce the value and, accordingly, the tax base.
Over the past few years, a significant portion of Russians have chosen to move from comfortable apartments to private households. The main advantage in favor of this decision was the opportunity to save on food at the expense of household farming and on paying bills from management companies for unscrupulous and sometimes not performed work at all.
Since the middle of last year, the media began to publish frightening forecasts, according to which the land tax will be increased several times. Consequently, the Russian’s wallet will become even more empty.
Is everything really that bad and what awaits domestic landowners?
New land tax 2018: about changes and calculation procedures
The land tax was established by the Russian Tax Code (TC RF), and is regulated by local authorities of cities and regions.
Local municipalities are authorized to set tax rates within the limits dictated by Sec. No. 31 of the Tax Code of the Russian Federation, regulate the procedure and deadline for payment (for institutions), as well as introduce benefits and exempt certain categories of citizens from paying taxes.
Previously, the amount of land tax was calculated based on the book value of the site, which was quite low. The amount resulting from this calculation was not burdensome for payers. In the sixteenth year of the second millennium, everything changed dramatically.
Now land tax (hereinafter referred to as ZN) will be calculated taking into account the cadastral value, which is equal to the market value, which foreshadows an increase in the amount several times. The whole point is that the cadastral price was set by independent appraisers, so to speak “by eye”, often based on unreliable data, and in some cases it significantly exceeded the current market value.
Objects subject to land taxation in 2018
The objects of taxation by this tax are land plots located on the territory of the Russian Federation, where this type of tax is implemented by regulations approved by regional authorities. Moreover, these lands must be the property of citizens or organizations.
The main objects of taxation include the following lands for agricultural, recreational and industrial purposes:
- areas for agricultural activities of organizations;
- plots that belonged to dacha communities and individual citizens, acquired for the purpose of farming;
- facilities supporting the activities of industrial enterprises. This also includes areas for the construction of structures that support the work of organizations;
- shares of the fund of forest and water areas owned by institutions and citizens in particular;
- lands of tourist and recreational areas, also if boarding houses and recreation centers and other buildings are located on them.
Not subject to this tax are plots that are state property, removed from circulation in accordance with Russian legislation, that are of historical and natural value for the country, and plots allocated for the construction of apartment buildings.
Interest rate on land tax for legal entities and individuals
Land tax rates are regulated by local municipalities or city authorities. However, Art. No. 394 of the Tax Code of the Russian Federation provides for a range of permissible fluctuations of this value.
If at the time of calculation the tax rate (TS) is determined by local authorities, then the calculations use the value prescribed by the Tax Code of the Russian Federation as of today:
- for areas of the agricultural sector, lands on which housing buildings and utility complexes are located, as well as areas allocated for subsidiary farming, Article No. 394 of the Tax Code established a tax in the amount of 0.3% of the price of the object according to the cadastre.
- For lands used for other needs - 1.5% of the price from the cadastre.
Local municipalities are authorized to differentiate and regulate tax rates based on the category of land, location of the facility, purpose and permission to use. Thus, each region can have its own NS for a specific object.
You can find it out on the website (Federal Tax Service) of the Federal Tax Service in the subsection “Reference Information” or by following the link: http://www.nalog.ru/rn50/service/tax/, also from regulations and legal acts in local municipalities, often this data is posted on stands and notice boards in the regional Federal Tax Service.
Land tax calculation system in 2018
For individuals, calculations will be made by employees of the Tax Service. This category of citizens will simply need to promptly pay bills received in the form of letters from the above-mentioned authority.
If you disagree with the amount indicated in the invoices for payment, you can calculate it yourself using a simple formula:
This is a standard formula for calculating salary, which does not take into account benefits and reduction factors. For the preferential category of the population, the amount will be reduced taking into account the preferential coefficient.
For citizens who took ownership in the middle of the calendar year, which was the reporting period for land tax, the amount will be divided by twelve and multiplied by the number of months of official ownership of the plot. For shared ownership, the amount will be distributed to taxpayers according to their shares.
That is, the owner of 1/3 of the plot will have to pay 1/3 of the total tax.
To calculate, you will need to clarify the cadastral value of your property. This can be done by submitting a request to the Cadastral Chamber or Rosreestr, or on their official website, you can also use the information portal by following the link: http://kadastr.ktotam.pro/.
Since 2015, individual entrepreneurs who were individuals have been relieved of the obligation to submit a land tax return. Now they will make payments according to invoices from the Tax Inspectorate.
Legal entities will make calculations independently, taking into account all the features: whether there was a transfer of land to another category, a change in the status of an individual to a legal entity, the beginning or end of activities in the middle of the reporting year.
How to find out the amount of land tax from the tax service is shown in the video.
Existing land tax benefits in 2018
Like any other form of taxation, ZN has its own preferential categories among individuals and organizations.
Preferential rates established by Federal legislation apply to the following groups of persons:
- disabled people and veterans of World War II and other military operations.
- disabled people of groups I and II, as well as disabled children.
- heroes of the Russian Federation and the Soviet Union.
- citizens who participated in testing nuclear weapons and eliminating the accident at the Chernobyl nuclear power plant.
- disabled people with radiation sickness acquired as a result of space and nuclear tests.
All of the above persons have the right to expect a reduction in the tax base (the price of the plot according to the cadastre) by 10,000 rubles. To do this, you need to confirm your rights by presenting the necessary documents to the tax authorities.
The list of organizations exempt from land tax by the federal authorities is specified in Article No. 395 of the Tax Code of the Russian Federation. The remaining benefits are approved and distributed by local municipal authorities.
The decisions of the authorities are communicated to the population through publications in newspapers and on administration stands.
Timing and procedure for tax payment in 2018
Payments must be made in the region where the facility is located. Land tax payers are individuals. persons and associations who have become owners or permanent owners of plots of land. Payment deadlines are set by municipalities and, as a rule, are different for individuals. persons and legal entities.
Individuals and individual entrepreneurs classified as such receive a tax notice indicating the amount of the amount and the deadline for payment. The latest amendments to the Federal Law (Federal Law No. 320) dated November 23, 2015 approved the payment deadline until the first December of the year following the “paid year.”
Legal entities that made quarterly advance payments, which are also set by local authorities (hence the differences by region), usually adhere to the schedule: until the end of April, July and October, that is, at the end of the reporting quarter. Payment for the last quarter of the previous year is made to the local budget before the first of February of the current year.
The Tax Code provides for penalties in the form of penalties or fines for late, incomplete payment or non-payment of the ZN. Due to an unintentional violation, the fine will be about 20% of the annual tax amount, and as a result of an intentional violation up to 40%.
Penalties will be charged for each day of delay and amount to 1:300 of the refinancing rate.
BCC for land tax 2018
An important attribute when making and processing payment for a payable tax are the budget classification codes, which are shown in the table.
|
Name of land tax payment |
Budget classification code |
||||
|---|---|---|---|---|---|
| For federally significant cities | For Russian cities | For urban areas | For urban lands within district boundaries | For inter-settlement territories | |
|
Tax payment |
1821060603103 1000 110 |
182106 06032 04 1000 110 |
1821 06 06033 13 1000 110 |
1821 06 0603212 1000 110 |
1821 06 0603305 1000 110 |
|
182106 0603103 2100 110 |
1821 06 06032 04 2100 110 |
1821 06 06033 13 2100 110 |
1821 06 06032 12 2100 10 |
1821 06 6033 05 2100 110 |
|
|
182106 06031 03 3000 110 |
1821 06 06032 04 3000 110 | 1821 06 06033 13 3000 110 | 1821 06 06032 12 3000 110 | 1821 06 06033 05 3000 110 | |
By entering these few numbers incorrectly, the sender risks transferring funds to the wrong destination.
Land tax and reporting on it in 2018
Submission of reporting for land tax payers consists of filing a tax return at the location of the site. Since since 2015, individual entrepreneurs have been exempted from this reporting procedure, only legal entities fill out and submit declarations to the tax authorities.
The declaration form for ZN (form for KND 1153005) and the provisions for filling it out are dictated by Order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696@. This document is filled out electronically or on paper, according to established formats, and submitted to the Tax Authorities once a year, before February 1 (for the past period).
Each reporting period in this type of taxation is equivalent to one calendar year.
In the paper version, the reporting document is submitted to the inspection by the payer personally, his representatives, or sent by registered mail (not forgetting about the list of attachments). Electronic documents – via email.
In conclusion, it is worth reminding landowners that the size of this payment practically does not depend on the results of operations and profit, it is influenced by the cadastral value and area of the property.
The boundaries of the plots are determined by land surveying, and each owner must know exactly and observe “their boundaries” in order to avoid unnecessary disputes with neighbors and not pay unnecessary taxes.
Find out from the video whether owners of apartments in an apartment building need to pay land tax.
In contact with
According to the legislation of the Russian Federation, not only income is taxed, but also the property of citizens, including property, since they can also be used to generate additional profit. At the same time, legal requirements change quite quickly; it can be difficult for non-professionals to understand all the intricacies of calculating mandatory payments, so for many of them the issue of the procedure for calculating and paying taxes is relevant.
In this article we will try to figure it out:
- When should land tax be paid?
- What is the object of taxation;
- How is the amount of contributions calculated?
- Who is eligible to receive deductions?
This article, dedicated to the issues of paying land tax, will be useful for those owners of real estate who want to gain more knowledge about mandatory payments to the budget.
Legislative framework of the issue
According to the latest amendments to the Tax Code of the Russian Federation, the procedure for calculating the taxable base has been changed. The basis for its calculation was the cost of real estate over the past 5 years.
In addition, changes were made regarding the procedure for calculating the tax base in the event that the price of land changed during the reporting period.
So, paragraph 1 of article 391 of the Tax Code of the Russian Federation provides that if a plot of land has become cheaper or more expensive during the year, this cannot serve as a reason for the tax amount to be recalculated. The list of people with right to reduction contributions to the budget. Disabled people of groups 1 and 2 who own land or have permanent use have the right to pay 10,000 rubles less.
Changes in legislation also affected procedure for determining the taxable base in the event that ownership is divided between several participants. In such a situation, the tax base is calculated individually for each owner depending on, calculated depending on many factors: the quality of the land, the region of its location, size, the presence of a nearby transport highway and many other external and internal factors.
Who should pay
According to Article 389 of the Tax Code of the Russian Federation subjects of taxation Land tax recognizes individuals who own land that is the object of taxation.
Such, according to the provisions of the current Tax Code, are recognized as territories that are the property of the owner or those that he uses on the basis of perpetual use rights.
Not required to pay land tax persons who own a plot of land for free use or under. Also in each region there is a list of population categories that have right to tax benefits. Typically, the category of beneficiaries includes disabled people, orphans, parents of many children and other vulnerable categories of citizens. If a person is the owner of a land plot, but does not have significant income or has temporarily lost sources of profit, tax breaks may be applied to the taxpayer or the person will be completely exempt from paying contributions to the budget. 
Payment procedure
Individuals are required to pay land tax no later than December 1 the year following the end of the accounting period.
His the size is calculated by the Federal Tax Service, after which a notification is sent to the taxpayer at his place of residence, which indicates the amount, procedure and terms of payment.
Contributions are made to the municipal budget, on whose territory the land is located, even if the taxpayer is registered in another region.
Payment can be made in several ways: in bank branches, via Internet banking of financial institutions with which the Federal Tax Service has entered into an agreement, through some electronic payment systems. In recent years, it has also gained popularity online. "Pay tax" service . In order to generate a payment order, the taxpayer must select the type of payment, enter the location of the object and the amount to be paid. After this, you need to choose a method of making contributions; this can be done using a bank card, electronic money or Internet banking. Over time, new payment methods will appear for the convenience of users and to reduce and eliminate land tax debt.
Rules for calculating the amount of contributions
The reporting period in this case is considered to be a year. The basis for calculating the tax is the cadastral value of the land plot for the last 5 years. However, there are certain factors that can increase the amount of tax payable. So, if housing was built on the acquired land plot, with the exception of , an increasing coefficient of 2 is applied for three years. If the property was built before the end of the three-year period, the tax paid with an increased coefficient can be recalculated. This means that the amount paid in excess will be taken into account when calculating tax for the next reporting period, and next year the contribution will not be paid or the amount will be significantly reduced.
If the construction cannot be completed within the stipulated time, then after three years from the date of commencement of the first work, the property will be registered. In this case, the tax paid in excess of the norm will be used as payments for future quarters. Thus, the payer may not make payments to the budget for some time.
Deadlines
Land tax is one of the local contributions to the budget, therefore municipal authorities are authorized to fix the deadline for filing a tax return.
In this case, the date of depositing funds cannot be earlier than the deadline for filing a land tax return. Typically, payment must be received no later than February 1 following the reporting year. In addition, local authorities may introduce a requirement that it is necessary to pay part of the amount during the reporting period (advance payments). If the tax was not paid on time, penalties will be charged on the amount of the debt for each day overdue. Also, if the payment was not made on time, the debt may be collected from wages, and the debtor’s travel abroad may be limited until the debt is fully repaid.
To avoid sanctions, it is necessary to pay land tax on time, and if there is currently a debt, it is necessary to repay it as soon as possible, since failure to pay may lead to unpleasant restrictions, ranging from a ban on traveling abroad to an inventory of property and the seizure of taxpayer accounts.
Also, debt can be calculated equal amounts from wages, pensions (except for disability pensions), and other social payments, not counting alimony. Even for those who are not officially employed, there is a possibility that bailiffs will intervene in the process.
There are several ways to do it yourself find out about the existence and amount of debt:
Each taxpayer can independently choose the method that suits them personally. The main thing is not to delay resolving this issue. The longer you delay solving the problem, the larger the contribution amount becomes due to accrued penalties.
In the article, we examined the main nuances relating to land tax: legislative changes, the object and subject of taxation, the procedure for calculating contributions, the deadline for making payments to the treasury, as well as regulations used to determine the period by which land tax must be paid.
For information on the rules for paying contributions for land plots to the budget, see the following video:
A Tax Notice containing calculations (recalculations) for the tax on land near Moscow, coupled with calculations for other property taxes of individuals, is sent by regular letter from the city of Mytishchi (index 141020) or by registered mail (“Mytishchi-DTI”).
When looking at the tax amounts, some people have questions, but...
In general, who will pay such a land tax?
Legislative framework for land tax for individuals in the Moscow region
Please note that we are talking about the tax on land ownership in the Moscow region, and not about the income tax arising from purchase and sale transactions of land plots.Land tax is a local tax regulated by the Tax Code of the Russian Federation (Chapter 31), laws of the Moscow region and regulations of local deputies.
Tax payers are organizations and individuals owning land plots.
What follows only applies to plots of land owned by individuals and located in the Moscow region.
Every year, the Tax Service assesses land taxes for the previous calendar year and sends tax notices to land owners for payment.
The tax base is determined by.
In 2013, a global revaluation of the cadastral value of lands near Moscow was carried out. The cadastral value of land plots has increased significantly. Sometimes several times. The results of the state cadastral valuation (revaluation of value) of plots were approved by the Orders of the Ministry of Ecology and Natural Resources Management of the Moscow Region dated November 27, 2013: No. 566-RM (land plots as part of the lands of settlements in the region); No. 564-RM (lands of horticultural, gardening and dacha associations); No. 563-RM (agricultural land).
The new value of land near Moscow has become the basis for calculating tax since 2014.
In addition, since 2014, in some areas of the region, the land tax rate for household plots and summer cottages has increased significantly.
Thus, .
How is land tax calculated?
When calculating land tax, the following formula is used: H = K * S * M/12, Where- TO- cadastral value of the plot at the beginning of the year (as of January 1)
Since 2014, updated data from the regional land cadastre have been used in the Moscow region. - C- tax rate
The rate depends on the category of land (purpose of the site) and location.
In most districts of the Moscow region, for plots of land intended for personal subsidiary farming (garden plots), summer cottage farming, gardening, vegetable gardening, as well as land for agricultural use, the tax rate has been set at 0.3 percent since 2014. - M- number of months of land ownership
Payment of land tax is made in full by October 1 of the following year.
An example of calculating the Moscow region land tax
You own a plot of 15 acres, which is located in one of the settlements of the Balashikha district (Balashikha urban district) of the Moscow region.Let's calculate the tax on this land plot for 2014.
The cadastral value of the plot is 7,561,950 rubles. .
It turns out that the so-called The market value of one hundred square meters of land is 504,130 rubles. All that remains is to wish great luck to these “professionals” who carried out the state assessment in selling the plot at such a price.
The purpose of the land is for personal farming. The purpose of the land plot is indicated in the certificate of ownership of the plot.
. .
You owned the entire plot throughout 2014. Share – 100%. Number of months – 12.
The tax amount excluding benefits is equal to 22,685.85 rubles (N = 7,561,950 (K) * 0.3% (C) * 12 (M)/12).
If you have a large family or are a pensioner who has lived in residential premises on this site for more than ten years, you have benefits in the amount of 50% of the tax amount. .
The final amount of land tax, taking into account the benefits, will be two times less - 11,342.93 rubles.
Cadastral value of a land plot in the Moscow region
The Land Code of the Russian Federation (Article 66) determines that the cadastral value of land plots is established based on the results of the State cadastral valuation of land, carried out in accordance with the law on valuation activities.The cadastral value of the land plot at the time of assessment is equal to its market value.
The average level of cadastral value of land in the regions of the region is approved by the executive authorities of the Moscow region.
State cadastral valuation of lands in the Moscow region is carried out no more than once every three years and no less than once every five years.
Thus, the next revaluation of lands near Moscow will be in 2017 – 2019.
The cadastral value of a plot is equal to the area of the plot, measured in square meters, multiplied by the specific indicator of the cadastral value (UCV) of the land plot, expressed in rubles per sq.m.
UPKS is determined by appraisers during the State assessment of lands in the Moscow region.
The area of the plot is taken from cadastral registration data. If your plot is not registered, then its cadastral value is not determined and, accordingly, there is no land tax.
Let us remind you that one hundred square meters is equal to one hundred square meters. Accordingly, six acres is 600 sq.m. land, and 15 acres - 1,500 sq.m.
For two closely located plots of land, one of which has an area of 6 acres, the other 12 acres, it is logical to assume that the cadastral value of the smaller plot should be exactly half the value of the second. Accordingly, the land tax on a six-hundred-acre plot should be exactly two times less than the tax on a twelve-hundred-acre plot of land.
However, the results of the revaluation of lands near Moscow show that this is not always the case.
Where to find the cadastral value of a land plot
The cadastral value of your plot of land, if it is registered, is easy to find using. Land tax rates are set by local authorities. Unlike tax rates for residential buildings, . There are areas where lower rates are applied in some places - 0.1%, 0.15%, 0.2%.The Ramensky district is striking in its great diversity, where various rural settlements use many “non-round” tax rates on household plots, for example, 0.07%, 0.12%, 0.13%, 0.14%, 0.15%, 0 .16%, 0.17%, 0.19%, 0.29%.
Almost all information about the current land tax rates in the Moscow region can be found on. Current information on local and federal land tax benefits is contained on the official website of the Tax Service (www.nalog.ru) in the section on reference information on property tax benefits.
Tax benefits for land plots in the Moscow region
Veterans, disabled people and some other categories of citizens have benefits at the federal level. This benefit reduces the tax base for land tax by 10 thousand rubles. With a tax rate of 0.3 percent - that's!!! as much as 30 rubles.The list of beneficiaries is determined by paragraph 5 of Article 391 of the Tax Code. It includes, in particular: veterans, disabled people, Chernobyl victims, heroes of Russia.
Nevertheless, .
In addition to beneficiaries from the federal list, local benefits from districts of the Moscow region significantly reduce land taxes for pensioners, large families, honorary citizens and other categories.
How can you reduce land tax on your property?
For already accrued tax
The tax notice with the accrual of tax on land contains calculations of other taxes on your property registered in the Moscow region (tax on ownership of a residential building, road tax on a car).The notification is delivered to the land tax payer somewhat later than the Federal Tax Service plans. For example, the tax office’s Internet service shows that for a given area of the Moscow region, a tax notice should be ready to be sent in May, but a “chain letter” arrives only in August. You must pay the entire tax amount no later than October 1st.
Practice shows that in tax calculations there are overstatements of land tax amounts. Let's find out what can be challenged.
In order to understand current land tax issues, first of all, compare land tax accruals with calculations of the amounts of this tax in notifications of previous years. Sometimes the identified differences provide the necessary information.
- Carefully compare the tax calculation data for your land for the last three years.
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Since 2014, it could have grown significantly. - .
The tax rate does not depend on the cadastral value, but is determined by the category of the land plot and the area of its location.
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For example, . . -
Maybe something applies to you too. There are both federal and additional local property tax benefits. For land tax, federal benefits are insignificant, but local ones, as a rule, range from 50% to 100% of the tax amount. - Study the texts of decisions of local deputies.
Even if the tax rate and benefits indicated on the tax website coincide with the calculations in the notice, but it seems to you that the amount of land tax is quite high and unreasonable, “get to the source.” This in this case is the current resolution of local deputies on land tax.
Local authorities are obliged to publish them, including on the public Internet. The name, number and date of decisions can be found on the tax website.
It is quite possible that the tax website contains inaccurate information on rates or that not all benefits are indicated.
A striking example. Decision of the Council of Deputies “On the establishment of land tax on the territory of the Balashikha urban district.” For plots intended for personal farming and located in rural settlements of the Balashikha district (Balashikha district), a discount of 75% is provided. This reduces your land tax by FOUR TIMES. The benefits are valid in 2014 and 2015. - Attention! Recalculations of taxes from previous years, which increase the amount of taxes on your land plot, worsen the situation of the taxpayer.
Demand that the tax office remove such recalculations as illegal, based on the provisions of Article 5 of the Tax Code.
Send your claim to the territorial tax office (at the location of your site) by a valuable registered letter with registered notification and preferably with an inventory. Or personally go to the local tax office to review the notification.
P.S. On the increase in taxes in Russia on citizens' property
The whole “horror” of the sharp increase in land tax for 2014 lies in the simultaneous...Next year in Moscow and the Moscow region we will see a “new real estate tax”, when taxes on residential buildings and apartments will be calculated based on cadastral value.
The tax calculation formulas used will be quite complex. Be careful and carefully check the calculations and source data. Taxes are your money, and no longer small ones.
Land tax rates for household plots and summer cottages in the Moscow region
Below and. These rates have been in effect since 2014.Table of land tax rates by districts of the Moscow region
| Municipal district of the Moscow region | Land tax rates | |
| 1. | Volokolamsk district | 0,3% |
| 2. | Voskresensky district | 0,3% |
| 3. | Dmitrovsky district | 0,3% |
| 4. | Egoryevsky district | 0,3% |
| 5. | Zaraisky district | 0,3% |
| 6. | Istra district | 0,3% |
| 7. | Kashirsky district | 0,2% - 0,3% |
| 8. | Klinsky district | 0,15% - 0,3% |
| 9. | Kolomna district | 0,3% |
| 10. | Krasnogorsk district | 0,2% - 0,3% |
| 11. | Leninsky district | 0,15% - 0,3% |
| 12. | Lotoshinsky district | 0,3% |
| 13. | Lukhovitsky district | 0,3% |
| 14. | Lyubertsy district | 0,2% - 0,3% |
| 15. | Mozhaisk district | 0,3% |
| 16. | Mytishchi district | 0,15% |
| 17. | Naro-Fominsk district | 0,3% |
| 18. | Noginsky district | 0,2% - 0,3% |
| 19. | Odintsovskii district | 0,1% - 0,3% |
| 20. | Orekhovo-Zuevsky district | 0,15% - 0,3% |
| 21. | Pavlovo-Posadsky district | 0,1% - 0,3% |
| 22. | Podolsky district | 0,2% - 0,3% |
| 23. | Pushkinsky district | 0,1% - 0,3% |
| 24. | Ramensky district | 0,07% - 0,3% |
| 25. | Ruzsky district | 0,2% - 0,3% |
| 26. | Serebryano-Prudsky district | 0,3% |
| 27. | Sergiev Posad district | 0,1% - 0,3% |
| 28. | Serpukhov district | 0,15% - 0,3% |
| 29. | Solnechnogorsk district | 0,15% - 0,3% |
| 30. | Stupinsky district | 0,2% - 0,3% |
| 31. | Taldomsky district | 0,3% |
| 32. | Chekhovsky district | 0,08% - 0,3% |
| 33. | Shatura district | 0,3% |
| 34. | Shakhovskoy district | 0,3% |
| 35. | Schelkovsky district | 0,2% - 0,3% |
Land tax rates in cities of regional subordination and urban districts of the Moscow region
| Urban district (city of regional subordination) of the Moscow region | Land tax rates | |
| 1. | Balashikha | 0,3% |
| 2. | Bronnitsy | 0,3% |
| 3. | Dzerzhinsky | 0,3% |
| 4. | Dolgoprudny | 0,2% - 0,25% |
| 5. | Domodedovo | 0,25% - 0,3% |
| 6. | Dubna | 0,3% |
| 7. | Zhukovsky | 0,3% |
| 8. | Zvenigorod | 0,3% |
| 9. | Ivanteevka | 0,2% - 0,25% |
| 10. | Klimovsk | 0,2% - 0,3% |
| 11. | Kolomna | 0,13% - 0,2% |
| 12. | Korolev | 0,3% |
| 13. | Kotelniki | 0,3% |
| 14. | Krasnoarmeysk | 0,3% |
| 15. | Lobnya | 0,3% |
| 16. | Losino-Petrovsky | 0,3% |
| 17. | Lytkarino | 0,3% |
| 18. | Lakes | 0,3% |
| 19. | Orekhovo-Zuevo | 0,3% |
| 20. | Podolsk | 0,3% |
| 21. | Protvino | 0,2% |
| 22. | Pushchino | 0,3% |
| 23. | Reutov | n/a |
| 24. | Roshal | 0,3% |
| 25. | Serpukhov | 0,3% |
| 26. | Fryazino | 0,3% |
| 27. | Khimki | 0,2% |
| 28. | Chernogolovka | 0,3% |
| 29. | Elektrogorsk | 0,3% |
| 30. | Elektrostal | 0,3% |
