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Published: 04/01/2017
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In accordance with the law, the use of land in the Russian Federation is paid. In this regard, organizations and ordinary citizens are required to pay tax for the ownership of their land plots.
At the same time, funds received as land tax (LT) go to the local budget. This tax is one of the main sources of the local budget, which can be used for various needs of local municipalities.
- Laws
- Cadastral value of plots
- Calculation of ZN
- Tax benefits
- Tax rate in Moscow region
- Calculation examples Example 1
- Example 2
Laws
The need to pay for land in the form of ZN was introduced by Art. 65 ZK. Art. 66 of this code determines the general procedure for assessing the cadastral value (CV) of land.
In accordance with Art. 387 of the Tax Code, land tax is regulated by the Tax Code of the Russian Federation (Chapter 31) and legal acts of local authorities. In the territories of Moscow, St. Petersburg and Sevastopol, the ZN is established in accordance with the Tax Code and the laws of these cities. In particular, Law No. 74 of November 24, 2004 is in force in Moscow.
On the territory of the Moscow Region (MO) acts of local authorities are in force. An example is the Decision of the Moscow Region Zaraisky Council of Deputies No. 3/43 of 02/20/16.
What is not subject to taxation
Not all land plots are allowed to build, and not all of them are included in the cadastral register. For example, it will not be possible to use a site that belongs to a nature reserve, park, and so on. Also, the tax is not levied on plots on which military facilities are built, including military formations, barracks and other buildings. This also includes buildings of internal affairs bodies and security departments.
Of course, the tax is not assigned to sites on which nuclear or power plants are built. Not only is there no taxation, but construction is also prohibited on lands where radioactive waste and nuclear energy products are stored. Construction and tax liability are not possible on sites where historical objects are located, or those that are classified as cultural values.
Also, plots that are part of the forest and water funds are not taxed. The tax has also been abolished for utilities, communication lines, and buildings that may affect the country’s security issues.
Cadastral value of plots
Starting from 2021, the calculation of taxation is carried out according to the new tax base, which is used as the cadastral value (CV) of the site. Sometimes, to assess the CV of land in the cadastral sector, the average specific indicator of the cadastral value of 1 m² of land (UPKS) is used.
In Moscow, Government Decree No. 791-PP at the end of 2021 approved the results of the assessment of the city’s lands.
At the same time, the CS for each cadastral quarter depends on its location and the permitted use of the land plot. At the same time, in the capital, the UPCS indicator can reach 100,000 rubles/m².
In 2013, a revaluation of land assets in the Moscow region was carried out. At the same time, the cost of storage
has grown significantly. The results of the cadastral assessment of lands for agricultural purposes, dacha (horticultural) use, and lands of settlements were approved by orders of the Ministry of Ecology of the Moscow Region (No. 563-RM, 564-RM and 566-RM, respectively).
At the same time, the results were divided by municipal districts and cadastral sectors. In addition, the cadastral value of land in each sector was divided depending on the type of land use.
At the same time, for the use of land in populated areas for dachas and gardening farms, the range of UPKS ranges from 133 rubles/m² (Serebryanye Prudy) to 2580 rubles/m² (in Podolsk). In Klin this UPKS is 512 rubles/m², and in Zaraysk - 597 rubles/m².
At the same time, permission to use land for the construction of multi-storey buildings raises the UCC in Podolsk to almost 7,600 rubles/m², and in Serebryanye Prudy – to 2,700 rubles/m².
In the cities of the nearest Moscow region, such UPKS reaches 10,000 rubles/m².
Calculation of ZN
The amount of tax payers for individual payers is determined by the tax authorities, and organizations evaluate the tax payer independently. To check the correctness of the ZN, you can calculate it yourself using the formula:
N=K*S*M/12, where:
- N – land tax, rub.;
- K is the cadastral value of the land plot as of January 1, rubles;
- C — tax rate, %;
- M - time of land ownership (month).
In addition, when calculating the salary, the share of the right to the land and the available benefits must be taken into account.
When calculating ZN, the value of KS can be found on the Internet on the Rosreestr website in the “Public cadastral map” section. To do this, you must indicate the site number or its address.
A table will be issued showing the area of the land plot and its cadastral value.
In accordance with the Tax Code (Article 394), the tax rate should be no more than 0.3% for plots used:
- for agricultural production;
- for dwellings;
- for subsidiary farming, gardening, dacha farming;
- for the defense or security of the country.
The tax rate for memory for other purposes should not exceed 1.5%.
Tax notice
For individuals, the land tax is calculated by the tax service, after which it sends a notification to their place of residence, which contains information about the amount of the tax, the deadline for its payment, etc.
Tax notices in 2021 for 2021 will be sent to residents of Russia between April and September
.
If erroneous data
In the notification, you must write an application to the tax service (the application form is sent along with the notification). After confirming this data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.
The tax notice did not arrive
Many land owners mistakenly believe that if they have not received a notice from the tax service, then they do not need to pay land tax. This is wrong
.
On January 1, 2015, a law came into force according to which taxpayers, in the event of non-receipt of tax notices, are required to independently report
to the tax authority about the availability of real estate assets, as well as vehicles.
The above message, with copies of title documents attached, must be submitted to the Federal Tax Service in respect of each taxable object once before December 31 of the following year. For example, if the land was purchased in 2020, and no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31, 2021.
Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspectorate in person (you can use this service to make an appointment online).
If a citizen independently reports the presence of a land plot on which tax has not been assessed, the payment will be calculated for the year in which the specified message was submitted. However, this condition only applies if the tax office did not have information about the reported object. If the payment notice was not sent for other reasons (for example, the taxpayer’s address was incorrectly indicated or it was lost in the mail), then the calculation will be made for all three years.
For failure to submit such a message within the prescribed period, the citizen will be held accountable under clause 3 of Art. 129.1 of the Tax Code of the Russian Federation and was fined in the amount of 20% of the unpaid tax amount for the object for which he did not submit a report.
Tax benefits
In Art. 395 of the Tax Code lists the categories of organizations that are exempt from the ZN.
These include organizations of people with disabilities, religious organizations, construction
organizations in terms of land plots used for roads, enterprises associated with folk crafts, as well as organizations that are participants in special or free economic zones and others.
Some categories of citizens have benefits on the tax base (NB).
This benefit is that the National Security Fund for beneficiaries is reduced by 10,000 rubles. The preferential category includes Heroes of the USSR, the Russian Federation, disabled people of the 1st and 2nd groups, veterans and disabled people of wars and hostilities.
Chernobyl victims, citizens who were exposed to radioactive radiation in Semipalatinsk, during and during nuclear weapons testing, also have benefits.
How to check debt
You can find out the amount of debt:
- at the Tax Service office (have your IIN or BIN and passport with you);
- on the e-government portal:
on the E-Government portal, you need to go to the “Customs and Taxes” section:
In the “Taxation” subsection, select “View and pay tax debt”:
In the window that opens, click the “Order a service online” button:
Then fill in the fields and click the “Next” button:
If the data is filled out correctly, the “Table of debts by state revenue authorities” will appear on the screen:
- on the website of the State Revenue Committee.
Tax rate in Moscow region
The tax rate specified in the Tax Code is the highest threshold.
Therefore, local authorities for one reason or another may reduce this rate. For example, local authorities, by their decision, can reduce the tax rate for pensioners and large families.
For household plots and summer cottages in the Moscow region, different rates apply in different areas.
Of the 35 districts of the Moscow Region, 16 have maximum rates of 0.3%. In one (Mytishchi) district the rate for all gardeners was reduced to 0.15%. In other areas, NS varies from a minimum value to 0.3%.
This minimum ranges from 0.07% (in the Ramensky district) to 0.2% (in the Kashira, Lyubertsy, Noginsky and Ruzsky districts).
Benefits: what they are and who is entitled to them
Legislative documents provide for two preferential regimes. In the first case, we are talking about a complete removal of responsibility. In the second - about the partial payment of a certain percentage. This provision is also called a tax deduction, and how much the interest rate is this year is determined by local authorities.
However, this year the tax deduction is regulated by federal law. Benefits can also be determined using the Tax Code. The tax deduction is ten thousand rubles. The following categories of citizens can apply for it:
- veterans of military operations during the Second World War or other wars (that is, benefits are given to pensioners);
- heroes of the Soviet Union or Russia;
- disabled people of any group;
- people who participated in the liquidation of the accident at the Chernobyl nuclear power plant or in other man-made accidents and disasters;
- persons who were exposed to radiation sickness or injury during weapons testing.
Calculation examples
Example 1
Calculate land tax for the full year 2021 for ZU No. 103 SNT “Inventor” in the Zaraisky district of the Moscow Region. Cadastral number ZU 50:38:0050302:210. The plot belongs to a pensioner.
To calculate, you need to do the following:
- Go to the Rosreestr website (https://pkk5.rosreestr.ru)/
- In the “Plots” section, dial the cadastral number of the land plot.
- A table will appear. Storage area = 600 sq.m. Cadastral value = 203640 rub.
- To determine the tax rate, go to the Federal Tax Service website (https://nalog.ru/m50/service/tax/) to the “Certificates and benefits” section
- Select the territory (Zaraisky district), type of tax (land) and tax period (2016).
- Find the section “Zaraisk urban settlement”.
- You are viewing the "Bets" section. For gardeners the rate is 0.3%.
Checking the availability of local benefits according to the Decision of the Zaraisk Council of Deputies “On Land Tax” shows that there are no benefits for this category of owners.
Then the ZN for this section will be equal to: N=K*C=203640*(0.3/100)=610.92 rubles.
Example 2
The charger is used for gardening and has KS = 800,000 rubles. It is jointly owned by two brothers, one of whom is disabled of the 2nd group. The ZN tax rate in this area is 0.3%.
Determine the ZN that will be paid by each of the ZU owners.
The first owner - a disabled person of the 2nd group must pay ZN:
H1=(K-10000)*C*Kd=(800000-10000)*(0.3/100)*0.5=1185 rub.
In the formula, Kd = 0.5 is a coefficient that takes into account shared ownership of property.
The second owner must pay:
H2=K*S*Kd=800000*(0.3/100)*0.5=1200 rub.
As can be seen from the calculation results, the benefit for a disabled person is only 15 rubles.
The establishment of an easement can occur both with the consent of the owner (private) and without his consent (public). How to properly buy a plot of land from the owner and what nuances should be taken into account? Find out about it here.
Why is land surveying tedious and in what cases is it mandatory? You can read more about this in our article.
Who must pay land tax and what determines its amount?
Not every businessman has to pay land tax.
As soon as a land plot appears as part of his property, the issue of calculating and paying this tax becomes relevant. For example, on January 21, 2020, the company registered ownership of land - from that moment on, it has the obligation to calculate and pay land tax (clause 1 of Article 388 of the Tax Code of the Russian Federation).
If the company decides to register the land under the right of free-term use or has entered into a lease agreement, it does not have the obligation to pay land tax and there is no need to look for an answer to the question of how to calculate the land tax (clause 2 of Article 388 of the Tax Code of the Russian Federation).
IMPORTANT! Land tax is local and is regulated not only by the Tax Code (Chapter 31), but also by land and municipal legislation (in terms of establishing benefits, rates, and payment procedures).
The amount of tax depends on several factors: the regional location and cadastral value of the site, the purpose of its use, the tax rate and the availability of benefits. In relation to this tax, regions are given the opportunity to:
- approve the amount of rates on it, without going beyond the limits established by the Tax Code of the Russian Federation;
- differentiate these rates;
- introduce additional benefits;
- decide on the payment of advance tax;
- set payment deadlines (until 01/01/2021).
From 01/01/2021, local authorities do not determine payment deadlines for land tax. The deadline will be the same throughout the country: March 1 for annual taxes and the last day of the month following the reporting period for advance payments. The new rules are effective from the annual payment for the 2021 tax period.
Starting with the tax for 2021, its declaration has been canceled, and the Federal Tax Service will send messages with the amount of tax calculated according to the data it has. The message will indicate the cadastral number of the plot, the amount of tax, the tax period, as well as the data on the basis of which the tax is calculated: tax base, tax rate, amount of tax benefits, etc. However, this does not mean that legal entities no longer need to calculate the tax themselves. This responsibility will remain with organizations in the future. After all, the payer must know the amount in order to make advance payments during the year (if such are established by local authorities). And the message from the tax office is more of an informational nature. And he will receive it after the deadline for paying advances (see, for example, letter of the Ministry of Finance dated June 19, 2019 No. 03-05-05-02/44672).
Important! Recommendation from ConsultantPlus Compare the amount of tax calculated by the inspectorate with the amount you calculated and paid. If they are equal, then the tax was calculated and paid correctly. If the amounts differ, check:... What to check and what to do in case of an error (yours or the tax authorities), see K+. Trial access to the system can be obtained for free.
ATTENTION! If you do not receive the notification, you are required to independently inform the tax authorities about your taxable property. Read about the nuances in the material “Organizations will have to report transport and land plots to the tax authorities.”
Next, we will consider the procedure for calculating land tax for a legal entity.
