Benefits for paying land tax. Who is eligible and who is exempt from paying completely

Who is entitled to the privilege

In order for land owners to understand what privileges they can claim, first of all it is worth learning about local preferences.
This information can be found for your region on the Federal Tax Service website. If the owner of the property falls under the benefits established by the municipality, then he has the right to use them together with those defined at the federal level.

If it does not, then the payment for the land will have to be paid in full.

Full tax exemption

In Art. 395 of the Tax Code of the Russian Federation provides a short list of categories of persons who are completely exempt from payments under ZN. These include:

• Indigenous people living in the Far North, Far East and Siberia and belonging to small peoples;
• Communities of the above-mentioned nationalities who use the land in order to preserve their way of life and traditional crafts.

Also, people who have leased land plots or received the right to free use of the plot for a certain time do not pay land tax.

Attention! Federal bills do not provide for other categories of citizens who have the right to claim preferences in the field of land taxation.

Local administrative bodies have every right to expand the list of beneficiaries under ZN.

Download for viewing and printing:

Tax Code of the Russian Federation (part two) dated 05.08.2000 N 117-FZ.doc

Reducing the tax base

The country's Tax Code has provided for a whole range of persons in respect of whom the base (price of land plot) earlier: before January 1, 2018, could be reduced by 10,000 rubles. when calculating ZN. Now, instead of this norm, there is a so-called tax deduction. It provides for not taking into account when determining the tax base of a land plot (part of it) in the amount of 6 acres (600 sq. m). This privilege applies only to 1 plot of land, which is located in the territory of one municipality.
Reduce the cost of a plot of land by 10,000 rubles. they have a right:

• veterans of the Second World War, as well as persons who became disabled as a result of participation in it or other military events;
• victims of nuclear accidents or other man-made disasters, as well as their liquidators and those exposed to radiation sickness;
• disabled citizens with disability group II, including those disabled since childhood;
• heroes of the USSR and the Russian Federation and holders of the Order of Glory of all degrees;
• pensioners and pre-retirees who have reached 60 and 55 years of age (men and women).

Since 2021, such a tax deduction is also valid for citizens with three or more minor children (clause 10, clause 5, article 391 of the Tax Code of the Russian Federation; part 6, article 3 of the Law of April 15, 2019 N 63-FZ).

If the plot corresponds to this size (6 acres) or does not exceed it, then it is completely exempt from taxation. If it exceeds, then the tax is calculated only for parameters over 600 sq. m. m.

All of the above beneficiaries have such privileges, as well as pensioners and military family members who have lost their breadwinners.

Important! To obtain the above-described reference, you must send documentation certifying it to the Federal Tax Service. Such an event must be carried out before February, otherwise payment will be charged in full.

The appearance of new preferential property must be notified to the Federal Tax Service before November 1 of the first grace period for this property. You should also take into account the fact that benefits are of a declarative nature and are not automatically applied. This means that they can only be applied to the previous period for the previous 3 years. Therefore, it is necessary to take care of fixing your rights in advance.

Requirements for exemption from land tax

By studying the laws, it is easy to understand who is included in the circle of persons excluded from paying land taxes. A citizen must provide evidence to the tax authority that he belongs to this category in order to receive a preference. A professional lawyer will help you defend your right to reduce your tax base. He will explain to the person or organization whether their site belongs to legally protected areas or has other privileges. In cases where the tax authorities disagree with the requirement to provide benefits, the case will be referred to the court. In such a situation, you cannot do without the help of a specialist.

Features of providing benefits

When calculating land tax, there are a number of specific features that land owners should understand.

Citizens and individual entrepreneurs

All citizens who own a plot of land are required to pay taxes on it.
Its value is determined by the cadastral value of the plot, which is established by a special commission. Some individuals can count on benefits in the field of land taxation:

1. Veterans of war and other military events. They are entitled to a deduction of RUB 10,000. from the cadastral price of the plot, thereby reducing the tax charge.
2. Preference for pensioners. At the federal level, such a benefit is provided starting from 2021 in relation to the payment of tax on the cadastral value of land plots not exceeding 300 square meters. m (6 acres). In October 2021, the benefit was extended to pre-retirees (55-60 year old citizens) during the transition period of pension reform.
3. For families that are considered to have many children. This category of persons is also not mentioned in the NK list. According to statistics, preferential conditions for large families in the field of land taxation are rarely provided. However, such municipalities still exist. Therefore, whether such a relief is available should be checked with the tax authorities of each region separately.
4. For pensioners who have retired through the military department. The privilege does not apply to them in the legislative acts of the Russian Federation. But this group of citizens may be included in the list of beneficiaries designated in the laws of local authorities.
5. Preference for salary for labor veterans. The situation with this category of citizens is similar to the situation for pensioners from the military department.
6. Relief on payment of land tax for people with disabilities. At the level of federal acts, such people do not have complete relief from the burden of paying for land. But persons with disabilities of groups I and II have the right to make a deduction from the tax base in respect of 6 acres of land.

The specified tax deduction for 6 acres applies, in addition to pensioners, also to the following citizens:

• participants, disabled people of the Second World War,
• database participants,
• military family members who have lost their breadwinners,
• liquidators of emergency consequences at the Chernobyl nuclear power plant, r. Techa, Semipalatinsk test site, Mayak chemical enterprise,
• disabled people 1-2 gr.

All individual entrepreneurs are required to pay ZN in the same amount as other categories of citizens, even if they use their land plot for its intended purpose.

Worth knowing! An individual entrepreneur is not required to pay the above-mentioned tax if the land is leased or for free, fixed-term use. In these cases, the payment of the land tax must be handled by the land owner.

Benefits at the federal level

The list of preferences at the federal level is not extensive. Basically it concerns only legal entities. It has already been described above which citizens are completely exempt from paying land tax, and how the cadastral value of an allotment can be reduced.
The following institutions are fully exempt from paying ZN (Clause 1, Article 395 of the Tax Code of the Russian Federation):

• Related to the Ministry of Justice of the Russian Federation;
• Those involved in road construction;
• Related to religious activities;
• Which relate to a society uniting citizens with disabilities;
• Those involved in the development of the creative abilities of the people;
• Representing a special economic zone.

Regional benefits

Local self-government bodies, which are recipients of payments under ZN, often supplement and expand the list of beneficiaries.
Advice! To be aware of all the preferences in force in a given municipality, it is worth visiting the Federal Tax Service office, which is located on the territory where the land plot is located, for consultation. All of the above also applies to legal entities whose land is under the jurisdiction of a specific municipality.

Results

Land tax payers are land owners: individuals and legal entities. Tax legislation establishes a list of legal entities and individuals exempt from paying this tax.

Read about the nuances of calculating and paying land tax in our “Land Tax” section.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Elements of taxation

Taxpayers

Payers of land tax are generally considered to be all citizens, legal entities and individual entrepreneurs with any tax regime who are owners of land and are endowed with the right to own it throughout their life or the right to use it without a time limit.

Object of taxation

Object of taxation when calculating tax in Art. 389 of the Tax Code of the Russian Federation is clearly marked. The accrual occurs on plots of land that are located in the constituent entities of the Federation that have adopted a bill introducing such a tax. However, this law does not apply to the following lands:

• Excluded from circulation or a limit has been imposed on it;
• Land plots from the forest fund lands and occupied by state-owned water bodies;
• On which multi-apartment residential buildings are located.

Tax base

The tax base is the cadastral value of the land, established as of January 1 of the year for which the assessment is made.
So you can find out the cadastral value by the cadastral number of the plot on the Rosreestr website. Throughout the year, the price of the salary, which is taken to calculate the tax, remains unchanged.

Tax rate

The interest rate for calculating payment for land is determined by territorial authorities. It is determined by the category to which the allotment fits and can be adjusted by local authorities.
But the highest interest rate is 1.5%. The legislation also defines a list of exceptions, where the interest rate should not exceed 0.3%:

• land that is exploited for agricultural purposes;
• a plot of land that is used for livestock farming, gardening or subsidiary farming of citizens;
• land plot intended for housing construction;
• z/u, which is located under residential buildings.

Procedure for calculating and paying tax

The amount of land tax that must be paid per year is calculated by multiplying the tax base by the interest rate.

Payment calculation for individual entrepreneurs

Previously, individual entrepreneurs had many questions and difficulties when calculating tax payments.
This was due to the fact that land tax is not included in the amount of the single tax that was paid under the simplified tax system. This means that it had to be paid separately, just as businessmen using the general regime did.

Since 2015, all problems for individual entrepreneurs have been removed, since payments for land for them are calculated by the Federal Tax Service. And then exactly the same notification is sent, which is received by all payers.

Payment calculation for individuals

How land payments for citizens are calculated was described above. It is worth noting that individuals are not required to calculate the payment themselves .
This is done by special bodies. But if a person does not agree with the tax authorities’ calculation, then he has the right to provide his own payment option. The receipt, which was delivered to the citizen and calculated for his ownership of the land plot, must be paid before December 1 of the current year.