New Chapter 31 of the Tax Code of the Russian Federation “Land Tax”. Comment on the document

One of the three property fees provided for in the current tax legislation of the Russian Federation is the land tax, which is established in relation to such a property as a land plot. It is characterized by certain features that relate to both the procedure for its establishment and calculation, and the payment procedure.

Next, these features and the main characteristics of this tax will be discussed in more detail, as well as the conditions for its payment and the possibility of obtaining certain benefits.

Concept of land tax

Land is real estate, and all immovable objects are subject to tax obligations. Land tax is the contributions that owners of plots must pay to the state budget for the right to use the land granted to them in one of the permitted ways. Tax rates are imposed on all individuals and legal entities who own land plots, or use them on the basis of perpetual or permanent use rights, or have received them as an inheritance.

Land tax is calculated for the calendar year and is paid once a year. The billed amount of payments is calculated for the past period, taking into account the time of ownership of the land - a full year or only part of it. All taxpayers who own land in one form or another on the territory of the Russian Federation are required to pay land tax. These can be both citizens and foreigners.

The amount of contributions is individual and depends on the size of the plot, its location and other important nuances. The Tax Code provides for maximum tax rates, which at the regional level can be reduced, but not increased.

What are the land tax rates in St. Petersburg

As mentioned, the amount of tax paid, the procedure and terms are regulated by local legislation. St. Petersburg Law No. 617-105 contains a list of persons for whom various privileges are provided. For example:

• pensioners who own a plot of land with an area of ​​up to 2.5 thousand m2;
• Chernobyl victims;
• some types of economic entities.

The table below shows what tax rate for land tax is in effect in the region in question (excerpt from the law).

The legislative framework

Until the end of 2004, the land tax was established by the Law of the Russian Federation No. 1738-1 “On Payment for Land” dated October 1, 1991. However, in November 2004, Federal Law No. 141-FZ was adopted, which amended the Tax Code, namely, added Chapter 31. In accordance with the new edition of the Federal Law, new rules for calculating land tax came into force on January 1, 2005. From that moment on, the Tax Code of the Russian Federation became the main legislative act regarding the taxation of land owners.

In September 2021, some paragraphs of Chapter 31 of the Tax Code of the Russian Federation were revised due to the introduction of new norms for calculating land contributions. The main change that influenced the very essence of the calculations was a different approach to the formation of the tax base. In particular, to calculate the amount of contributions from 2021, the cadastral value of the land is taken as the basis. It is determined based on the data entered into the Unified State Register of Real Estate and the facts available to the tax inspectorate.

Federal Law No. 286 provides for a phased transition to a new calculation system over three years from 2021 to 2021 inclusive.

Results

The land tax rate in 2017-2018 is set by municipal authorities, but cannot exceed 0.3% for agricultural land and 1.5% for other categories of land.
The tax base for calculating land tax is the cadastral value of the plot, established by Roskadastre as of January 1 of the tax period. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Taxpayers

Subjects of taxation, in accordance with Article 388 of the Tax Code of the Russian Federation, are considered to be individuals and organizations that own plots of land under the following conditions:

1. On property rights.
2. Under a contract of unlimited use.
3. By right of lifelong inheritance.

Those persons who received land are not included in the list of taxpayers:

1. By the right of urgent or indefinite gratuitous use.
2. Based on the lease agreement.

Separately, the article highlights taxpayers who are members of mutual investment funds. The Tax Code determines that the tax is levied on the managers of the company, but it must be paid from the property that is included in the mutual investment fund.

Payers

In Art. 388 of the Tax Code of the Russian Federation identifies the following categories of land tax payers (who are also its subjects at the same time):

• individuals (these can be both private land owners and duly registered individual entrepreneurs);
• organizations (that is, legal entities, and their form of ownership does not play any role in establishing tax).

The main requirement is that they have land plots that belong to them under one of the following rights:

• property;
• lifelong inheritable ownership;
• permanent unlimited use.

All other forms of ownership of land real estate (namely rent and gratuitous fixed-term use) are exempt from this tax.

In these situations, the obligation to pay it is transferred to the persons who actually own the property (that is, lessors and owners of land transferred for free use).

As for entrepreneurs and organizations, there are some peculiarities when classifying them as payers. In particular, this is done only in relation to those plots that they use for business purposes (for legal entities they must be on the balance sheet). In this case, the basis for calculating the tax will be the same as for citizens, the cadastral value of the property (and not the balance sheet value, as was the case before).

Object of taxation

Article 389 of Chapter 31 of the Tax Code of the Russian Federation regulates the list of objects subject to taxation. Legislative norms stipulate that they can be considered those plots of land that are located within the Russian Federation and which are subject to the prescribed norm.

Land fees for owned plots are collected in the following cases:

1. Land is the property of an individual or organization.
2. The site is documented for perpetual use.
3. The property was inherited with rights of lifelong ownership.

The same article specifies land real estate objects to which tax rates cannot be applied. These include:

1. Lands that have been withdrawn from circulation or limited in general circulation. Such areas include protected areas, archaeological monuments, and territories containing cultural sites included in the World Heritage List.
2. Forested areas.
3. Allotments on which water bodies are located and which are part of the water fund.
4. Land that is included in the common property of apartment buildings.

The objects of taxation do not include those lands that were leased or issued for free use.

Limitation on recalculation of taxes for individuals

Legislators have introduced restrictions on the recalculation of property taxes paid by citizens. If the recalculation of property tax for individuals and land tax leads to a decrease in tax, such recalculation is possible only for three years preceding the calendar year in which the Federal Tax Service sent a notice of recalculation. As for recalculation leading to an increase in the amount of these taxes, it is not possible at all.

This rule was introduced by the new paragraph 2.1 of Article of the Tax Code of the Russian Federation (comes into force in 2021). It applies regardless of what the reason for the recalculation was: correction of an error, change in the quantitative or qualitative characteristics of the object, or change in the cadastral value by decision of the commission or by court.

Recalculation of property taxes for individuals is done by tax authorities on the basis of information that they receive from Rosreestr (for example, in the case of entering a changed cadastral value of an object into the Unified State Register of Real Estate or correcting a previously made technical error) or from other sources. Also, the new rule limiting the period for which the tax can be adjusted downwards to three years will also be applied when recalculating transport tax.

The tax base

From 2021, the tax base is considered to be the cadastral value of land plots that are recognized as objects of taxation. The cadastral value of an individual plot is determined in accordance with the legislative norms of the Russian Federation.

The amount of land tax is calculated for each owner separately, taking into account the following features:

1. The size of the land plot.
2. Its location.
3. Availability of benefits for a taxable person.
4. Other important aspects.

Each land plot has its own cadastral value. The owner can find out by submitting a request to Rosreestr or by going to the official website of the state register, where this information can be obtained for free in one click.

It is important to remember that the amount of cost is determined in accordance with established standards, and therefore disagreement with the cadastral price set must be officially challenged. To do this, the taxpayer can apply to the Dispute Resolution Commission or directly to the court. For legal entities, it is mandatory to first submit an appeal to the Commission, and only then, in the absence of a satisfactory result, to the court.

Determination procedure

The amount of land tax is calculated based on the cadastral value of the land plot. When calculating the amount of the contribution, the tax rate that applies in the given region is taken. It may be determined by federal law or regulated by local regulations.

Land tax is calculated for the past reporting period, which is considered a calendar year. When determining the tax base, the following features are highlighted:

1. If the cadastral value is incorrectly assessed, previously accrued amounts are recalculated for each tax period separately.
2. If the price of a land plot has been revised as a result of a verdict made by the Commission or a court, then its size changes from the moment the application for revision of the value is submitted.
3. Changing the value in a different manner does not allow changing the established cadastral price in the current tax period, but applies new figures starting from January 1 of the new reporting year.

When determining the tax base of plots that are located on the border of two or more regions, the calculation is made separately for each subject in shares of the total established value according to the cadastre. The same rule applies in cases where several persons own one plot of land at once. The amount of contributions is determined as a percentage of the size of shared ownership.

Land tax (Chapter 31 of the Tax Code of the Russian Federation)

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Article 387. General provisions

1. Land tax (hereinafter in this chapter - tax) is established by this Code and the regulatory legal acts of the representative bodies of municipalities, is put into effect and ceases to be in force in accordance with this Code and the regulatory legal acts of the representative bodies of municipalities and is obligatory for payment in the territories of these municipalities.

In the federal cities of Moscow and St. Petersburg, the tax is established by this Code and the laws of the specified constituent entities of the Russian Federation, is put into effect and ceases to be in effect in accordance with this Code and the laws of the specified constituent entities of the Russian Federation, and is obligatory for payment in the territories of the specified constituent entities of the Russian Federation.

2. When establishing a tax, the representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow and St. Petersburg) determine tax rates within the limits established by this chapter, the procedure and deadlines for paying the tax.

When establishing a tax, regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg) may also establish tax benefits, grounds and procedure for their application, including establishing the amount of tax-free amounts for certain categories of taxpayers.

Article 388. Taxpayers

1. Taxpayers (hereinafter in this chapter - taxpayers) are organizations and individuals who own land plots recognized as an object of taxation in accordance with Article 389 of this Code, on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession, if otherwise not established by this paragraph.

(as amended by Federal Laws dated November 28, 2009 N 283-FZ, dated November 27, 2010 N 308-FZ)

In relation to land plots included in the property constituting a mutual investment fund, management companies are recognized as taxpayers. In this case, the tax is paid from the property that makes up this mutual investment fund.

(paragraph introduced by Federal Law dated November 27, 2010 N 308-FZ)

2. 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 389. Object of taxation

1. 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 is introduced.

2. The following are not recognized as objects of taxation:

1) land plots withdrawn from circulation in accordance with the legislation of the Russian Federation;

2) land plots limited in circulation in accordance with the legislation of the Russian Federation, which are occupied by especially valuable objects of cultural heritage of the peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage;

3) land plots limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs;

4) land plots from the forest fund lands;

5) land plots limited in circulation in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund.

Article 390. Tax base

1. The tax base is determined as the cadastral value of land plots recognized as an object of taxation in accordance with Article 389 of this Code.

2. The cadastral value of a land plot is determined in accordance with the land legislation of the Russian Federation.

Article 391. Procedure for determining the tax base

1. The tax base is determined for each land plot as its cadastral value as of January 1 of the year that is the tax period.

In relation to a land plot formed during a tax period, the tax base in a given tax period is determined as its cadastral value as of the date of registration of such a land plot for cadastral registration.

(paragraph introduced by Federal Law dated November 28, 2009 N 283-FZ)

The tax base for a land plot located on the territories of several municipalities (in the territories of a municipality and federal cities of Moscow or St. Petersburg) is determined for each municipal entity (federal cities of Moscow and St. Petersburg). In this case, the tax base in relation to the share of a land plot located within the boundaries of the corresponding municipal entity (federal cities of Moscow and St. Petersburg) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot.

(paragraph introduced by Federal Law dated July 24, 2007 N 216-FZ)

2. The tax base is determined separately in relation to shares in the common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.

3. Taxpayer organizations determine the tax base independently on the basis of information from the state real estate cadastre about each land plot owned by them by right of ownership or right of permanent (perpetual) use.

(as amended by Federal Law dated November 28, 2009 N 283-FZ)

Taxpayers - individuals who are individual entrepreneurs, determine the tax base independently in relation to land plots used (intended for use) by them in business activities, based on information from the state real estate cadastre about each land plot owned by them on the right of ownership, permanent (perpetual) right ) use or the right of lifelong inheritable ownership.

(as amended by Federal Law dated November 28, 2009 N 283-FZ)

4. Unless otherwise provided by paragraph 3 of this article, the tax base for each taxpayer who is an individual is determined by the tax authorities on the basis of information that is submitted to the tax authorities by the bodies carrying out cadastral registration, maintaining the state real estate cadastre and state registration of rights to real estate and transactions with him.

(as amended by Federal Law dated November 28, 2009 N 283-FZ)

5. The tax base is reduced by a tax-free amount of 10,000 rubles per taxpayer in the territory of one municipal entity (federal cities of Moscow and St. Petersburg) in relation to a land plot owned, permanent (perpetual) use or lifelong inherited ownership of the following categories of taxpayers:

1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;

2) disabled people with disability group I, as well as persons with disability group II, established before January 1, 2004;

(Clause 2 as amended by Federal Law dated December 28, 2010 N 395-FZ)

3) disabled people since childhood;

4) veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of combat operations;

5) individuals entitled to receive social support in accordance with the Law of the Russian Federation “On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant” (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1), in in accordance with the Federal Law of November 26, 1998 N 175-FZ “On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River” and in accordance with the Federal Law dated January 10, 2002 N 2-FZ “On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site”;

6) individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;

7) individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.

6. The reduction of the tax base by the tax-free amount established by paragraph 5 of this article is carried out on the basis of documents confirming the right to reduce the tax base, submitted by the taxpayer to the tax authority at the location of the land plot.

The procedure and deadlines for taxpayers to submit documents confirming the right to reduce the tax base are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg). In this case, the deadline for submitting documents confirming the right to reduce the tax base cannot be set later than February 1 of the year following the expired tax period.

(as amended by Federal Law dated July 27, 2010 N 229-FZ)

7. If the amount of the tax-free amount provided for in paragraph 5 of this article exceeds the size of the tax base determined in relation to the land plot, the tax base is taken equal to zero.

Article 392. Features of determining the tax base in relation to land plots in common ownership

1. The tax base for land plots that are in common shared ownership is determined for each of the taxpayers who are the owners of this land plot in proportion to its share in the common shared ownership.

2. The tax base for land plots that are in common joint ownership is determined for each of the taxpayers who are the owners of this land plot in equal shares.

3. If, upon acquisition of a building, structure or other real estate, the acquirer (buyer), in accordance with the law or agreement, transfers ownership of that part of the land plot that is occupied by real estate and necessary for its use, the tax base in relation to this land plot for the specified person is determined in proportion to his share in the ownership of this land plot.

If the acquirers (buyers) of a building, structure or other real estate are several persons, the tax base for the part of the land plot that is occupied by real estate and necessary for its use for these persons is determined in proportion to their share in the ownership (in area) of the specified real estate.

Article 393. Tax period. Reporting period

1. The tax period is a calendar year.

2. Reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs are recognized as the first quarter, second quarter and third quarter of the calendar year.

(as amended by Federal Law dated July 24, 2007 N 216-FZ)

3. When establishing a tax, the representative body of a municipal formation (legislative (representative) government bodies of federal cities of Moscow and St. Petersburg) has the right not to establish a reporting period.

Article 394. 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 populated areas and used for agricultural production;

(as amended by Federal Law dated November 28, 2009 N 283-FZ)

occupied by the housing stock and objects of engineering infrastructure of the housing and communal complex (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 the housing and communal complex) or acquired (provided) for housing construction;

(as amended by Federal Law dated July 24, 2007 N 216-FZ)

purchased (provided) for personal subsidiary plots, gardening, market gardening or livestock farming, as well as summer cottage farming;

(as amended by Federal Laws dated December 30, 2006 N 268-FZ, dated July 24, 2007 N 216-FZ)

2) 1.5 percent in relation to other land plots.

2. It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot.

Article 395. Tax benefits

Exempt from taxation:

1) organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation - in relation to land plots provided for the direct performance of the functions assigned to these organizations and institutions;

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

3) has become invalid. — Federal Law of November 29, 2004 N 141-FZ;

4) religious organizations - in relation to land plots owned by them on which buildings, structures and structures for religious and charitable purposes are located;

5) all-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80 percent - in relation to land plots used by them to carry out their statutory activities;

organizations whose authorized capital consists entirely of contributions from the specified all-Russian public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to land plots used by them for production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services);

institutions, the only owners of whose property are the specified all-Russian public organizations of disabled people - in relation to land plots used by them to achieve educational, cultural, medical and recreational, physical education and sports, scientific, information and other purposes of social protection and rehabilitation of disabled people, as well as for providing legal and other assistance to people with disabilities, disabled children and their parents;

6) organization of folk artistic crafts - in relation to land plots located in places of traditional existence of folk artistic crafts and used for the production and sale of folk artistic crafts;

7) 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 - in relation to land plots used for the preservation and development of their traditional way of life, farming and crafts;

lost its power. — Federal Law of November 29, 2004 N 141-FZ;

9) organizations - residents of a special economic zone - in relation to land plots located on the territory of the special economic zone, for a period of five years from the moment the ownership of each land plot arises;

(Clause 9 as amended by Federal Law dated 03.06.2006 N 75-FZ)

10) organizations recognized as management companies in accordance with the Federal Law “On Innovation” - in relation to land plots provided for the direct performance of the functions assigned to these organizations in accordance with the specified Federal Law.

(Clause 10 introduced by Federal Law of September 28, 2010 N 243-FZ)

Article 396. Procedure for calculating tax and advance payments for tax

1. The amount of tax is calculated at the end of the tax period as a percentage share of the tax base corresponding to the tax rate, unless otherwise provided by paragraphs 15 and 16 of this article.

2. Taxpaying organizations calculate the amount of tax (the amount of advance tax payments) independently.

Taxpayers - individuals who are individual entrepreneurs, calculate the amount of tax (the amount of advance tax payments) independently in relation to land plots used (intended for use) by them in business activities.

(as amended by Federal Law dated November 28, 2009 N 283-FZ)

3. Unless otherwise provided by paragraph 2 of this article, the amount of tax payable to the budget by taxpayers who are individuals is calculated by the tax authorities.

(as amended by Federal Law dated July 27, 2010 N 229-FZ)

4. Lost force on January 1, 2011. — Federal Law of July 27, 2010 N 229-FZ.

5. The amount of tax payable to the budget at the end of the tax period is determined by taxpayers who are organizations or individual entrepreneurs as the difference between the amount of tax calculated in accordance with paragraph 1 of this article and the amounts of advance tax payments payable during the tax period .

(as amended by Federal Law dated July 27, 2010 N 229-FZ)

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. In the event that a taxpayer acquires (terminates) during the tax (reporting) period the right of ownership (permanent (perpetual) use, lifelong inheritable possession) to a land plot (its share), the calculation of the amount of tax (amount of advance tax payment) in relation to this of a land plot is carried out taking into account a coefficient defined as the ratio of the number of full months during which this land plot was in the ownership (permanent (perpetual) use, lifelong inheritable possession) of the taxpayer to the number of calendar months in the tax (reporting) period, unless otherwise provided for in this article. Moreover, if the emergence (termination) of these rights occurred before the 15th day of the corresponding month inclusive, the month in which these rights arose is taken as a full month. If the emergence (termination) of these rights occurred after the 15th day of the corresponding month, the month of termination of these rights is taken as the 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 municipal formation (legislative (representative) government bodies of federal cities of Moscow and St. Petersburg 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 recognized as an object of taxation in accordance with Article 389 of this Code.

In the event of the emergence (termination) of taxpayers' right to a tax benefit during the tax (reporting) period, the calculation of the amount of tax (the amount of the advance tax payment) in relation to the land plot for which the right to a tax benefit is granted is carried out taking into account a coefficient defined as the ratio the number of full months during which there is no tax benefit to the number of calendar months in the tax (reporting) period. In this case, the month in which the right to a tax benefit arises, as well as the month in which this right is terminated, is taken to be a full month.

11. Bodies carrying out cadastral registration, maintaining the state real estate cadastre and state registration of rights to real estate and transactions with it, submit information to the tax authorities in accordance with paragraph 4 of Article 85 of this Code.

(as amended by Federal Law dated November 28, 2009 N 283-FZ)

12. Bodies carrying out cadastral registration, maintaining the state real estate cadastre and state registration of rights to real estate and transactions with it, annually before February 1 of the year, which is the tax period, are obliged to report to the tax authorities at the place of their location information about land plots recognized as an object taxation in accordance with Article 389 of this Code, as of January 1 of the year being the tax period.

(as amended by Federal Law dated November 28, 2009 N 283-FZ)

13. The information specified in paragraph 12 of this article is presented by the bodies carrying out cadastral registration, maintaining the state real estate cadastre and state registration of rights to real estate and transactions with it, in the form approved by the federal executive body authorized for control and supervision in the region taxes and fees.

(Clause 13 as amended by Federal Law dated November 28, 2009 N 283-FZ)

14. Based on the results of the state cadastral valuation of land, information on the cadastral value of land plots is provided to taxpayers in the manner determined by the federal executive body authorized by the Government of the Russian Federation.

(Clause 14 as amended by Federal Law dated November 28, 2009 N 283-FZ)

15. In relation to land plots acquired (provided) for ownership by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction carried out by individuals, the calculation of the amount of tax (amount of advance payments for tax) is carried out by taxpayers - organizations or by individuals who are individual entrepreneurs, taking into account coefficient 2 during the three-year construction period, starting from the date of state registration of rights to these land plots until the state registration of rights to the constructed property. In the event of completion of such housing construction and state registration of rights to the constructed property before the expiration of the three-year construction period, the amount of tax paid for this period in excess of the amount of tax calculated taking into account coefficient 1 is recognized as the amount of overpaid tax and is subject to offset (refund) to the taxpayer in the generally established ok.

(as amended by Federal Laws dated November 28, 2009 N 283-FZ, dated July 27, 2010 N 229-FZ)

In relation to land plots acquired (provided) for ownership by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction carried out by individuals, the calculation of the amount of tax (amount of advance tax payments) is carried out by taxpayers - organizations or individuals who are individual entrepreneurs, taking into account coefficient 4 for a period exceeding the three-year construction period, up to the date of state registration of rights to the constructed property.

(as amended by Federal Laws dated November 28, 2009 N 283-FZ, dated July 27, 2010 N 229-FZ)

(Clause 15 as amended by Federal Law dated July 24, 2007 N 216-FZ)

16. In relation to land plots acquired (provided) into ownership by individuals for individual housing construction, the calculation of the amount of tax (the amount of advance tax payments) is made taking into account coefficient 2 after 10 years from the date of state registration of rights to these land plots up to state registration of rights to a constructed property.

(Clause 16 as amended by Federal Law No. 216-FZ of July 24, 2007)

Article 397. Procedure and terms for payment of tax and advance payments of tax

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 for taxpayers - organizations or individuals who are individual entrepreneurs cannot be set earlier than the deadline provided for in paragraph 3 of Article 398 of this Code.

(as amended by Federal Laws dated July 24, 2007 N 216-FZ, dated July 27, 2010 N 229-FZ)

The tax payment deadline for taxpayers who are individuals who are not individual entrepreneurs cannot be set earlier than November 1 of the year following the expired tax period.

(paragraph introduced by Federal Law dated July 27, 2010 N 229-FZ)

2. During the tax period, taxpayers (organizations or individual entrepreneurs) pay advance tax payments, 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). At the end of the tax period, taxpayers (organizations or individual entrepreneurs) pay the amount of tax calculated in the manner prescribed by paragraph 5 of Article 396 of this Code.

(as amended by Federal Laws dated July 24, 2007 N 216-FZ, dated July 27, 2010 N 229-FZ)

3. Tax and advance payments of tax are paid by taxpayers - organizations or individuals who are individual entrepreneurs - to the budget at the location of land plots recognized as an object of taxation in accordance with Article 389 of this Code.

(as amended by Federal Law dated July 27, 2010 N 229-FZ)

4. Taxpayers who are individuals pay tax on the basis of a tax notice sent by the tax authority.

(as amended by Federal Law dated July 27, 2010 N 229-FZ)

Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending.

(paragraph introduced by Federal Law dated November 28, 2009 N 283-FZ)

Taxpayers specified in paragraph one of this paragraph pay tax for no more than three tax periods preceding the calendar year of sending the tax notice specified in paragraph two of this paragraph.

(paragraph introduced by Federal Law dated November 28, 2009 N 283-FZ)

Refund (credit) of the amount of overpaid (collected) tax in connection with the recalculation of the tax amount is carried out for the period of such recalculation in the manner established by Articles 78 and 79 of this Code.

(paragraph introduced by Federal Law dated November 28, 2009 N 283-FZ)

Article 398. Tax return

1. Taxpayers - organizations or individuals who are individual entrepreneurs, in relation to land plots owned by them by right of ownership or right of permanent (perpetual) use and used (intended for use) in business activities, after the expiration of the tax period, submit to the tax authority according to the location of the land plot, a tax return.

(as amended by Federal Laws dated November 3, 2006 N 178-FZ, dated December 30, 2006 N 268-FZ, dated November 28, 2009 N 283-FZ, dated July 27, 2010 N 229-FZ)

2. Lost force on January 1, 2011. — Federal Law of July 27, 2010 N 229-FZ.

3. Tax returns are submitted by taxpayers no later than February 1 of the year following the expired tax period.

4. Taxpayers, in accordance with Article 83 of this Code, classified as the largest taxpayers, submit tax returns to the tax authority at the place of registration as the largest taxpayers.

(Clause 4 was introduced by Federal Law No. 268-FZ of December 30, 2006, as amended by Federal Law No. 229-FZ of July 27, 2010)

Taxable period

In general, the tax period is one calendar year from January 1 to December 31 inclusive. Contributions are calculated for 12 months of the previous year. The land tax is calculated at the end of the calendar year and after receiving annual reports and information from the real estate register about registered rights or alienation of land plots. Typically, the tax office summarizes the information received no earlier than the end of the first quarter of the current calendar year.

For some taxpayers, the entire calendar year may not be used to calculate tax contributions. This is due to the fact that they acquired a plot of land during the reporting period or, conversely, during a given period of time they ceased to be its owner. In such cases, the tax period is considered only the time during which the taxpayer was the real owner of the land. The amount of contributions is calculated as a percentage of the tenure period.

Calculation of land tax based on cadastral value using an example

Let's see how to calculate land tax for 2021. For example, a company that registered ownership of a land plot on January 21, 2020, found out its cadastral value at the beginning of the year (980,000 rubles) and the tax rate (1.5%) in force in the relevant area (from the local land regulatory legal act). These legal acts do not provide benefits or increasing coefficients.

Let's calculate land tax in 2021:

980,000 rub. × 1.5% × 11/12 = 13,475 rubles,

Where:

11/12 is a coefficient that takes into account the full months of ownership of the plot (from February to December) from the 12 months of 2021. January is not included in the calculation, since the right to land arose in the second half of the month.

Let's look at an example of how to calculate land tax if local land legislation provides for advance payments. Using the initial data of the previous calculation, we obtain the following:

• The advance payment for the 1st quarter of 2021, taking into account the number of months of ownership, will be 2,450 rubles. (1/4 × 980,000 × 1.5% × 2/3);
• for each of the following reporting periods (for half a year and 9 months of 2021), the payment will be 3,675 rubles. (1/4 × 980,000 × 1.5%);
• at the end of 2021, it will be necessary to pay to the budget an amount equal to the difference between the full tax amount calculated for the year, taking into account the number of months of ownership, and the amount of advance payments accrued for this year (13,475 – 2,450 – 3,675 × 2 = 3,675).

IMPORTANT! The tax is paid in full rubles (observing the rounding rule) - this is established by Art. 52 of the Tax Code of the Russian Federation.

Download a sample payment order for payment of land tax here .

Tax rate

Land tax is calculated at the rates established by law. There are indicators established at the federal level that can be used by local authorities without change or adjusted by them as necessary. It should be borne in mind that accepted rates can be changed downward, but it is prohibited to increase the established interest barrier.

So, land tax is calculated at 0.3% of the cadastral value in the following cases:

1. The site is intended for agricultural work. This can also be land within populated areas that are included in agricultural zones and are used in accordance with it.
2. Land located under already built residential buildings or intended for future construction of residential space.
3. Allotments for farming - livestock farming, gardening, vegetable gardening.
4. The territory that is occupied for customs needs and is also used for the defense and security of the Russian Federation.

Objects that are not included in this list are taxed at a rate of 1.5%.

Base for calculating the tax value of real estate

The tax value of each object is stored in the tax base, which is where all payments are made. An innovation is the concept of cadastral value, which is an important equivalent in determining tax value.

The cadastral value of any object is calculated by a commission of specialists, after which it is registered in the unified cadastral register. In order to find out the cadastral value of your plot, you can contact the tax authorities. Today, in order to establish a tax, it is necessary to evaluate, first of all, the territory and the value of the house. The amount of tax depends on the established value, which is entered in the registration journal.

The legislation specifies all possible options, so this is where you can see all the nuances of the calculations. In case of discrepancy, you can go to court to solve the problem in another way, and also demand a recalculation, which can also happen.

The unified tax value base is being created in stages, so changes and clarifications can be made; all information is publicly available on Internet resources.

Providing benefits

All types of taxation imply the presence of preferential categories that can be completely exempt from paying land tax or are subject to partial benefits that allow reducing the amount of contributions.

There are two types of benefits:

1. Federal – applicable to all taxpayers.
2. Regional – operating in certain territories.

The following groups of persons are eligible for federal benefits:

1. Heroes of the Soviet Union and Russia, as well as holders of the Order of Glory.
2. Participants in combat operations who are veterans or have been disabled due to injuries.
3. Disabled people of all groups except the third.
4. Disabled children.
5. Irradiated during the liquidation of consequences at the Chernobyl nuclear power plant.
6. Persons who took part in the testing of nuclear weapons, as well as those who eliminated the consequences of the actions of nuclear installations.
7. People who received radiation sickness and were recognized as disabled due to this, who took part in nuclear and space tests.

All these categories can count on a reduction in the tax base. But the small peoples of the Far North, Far East and Siberia are completely exempt from the tax burden regarding land plots.

At the regional level, local authorities often fully or partially exempt pensioners, low-income people and large families from paying.

Possible benefits

Providing land tax benefits is one of the government support measures provided to representatives of certain categories of the population. For this type of collection, benefits are established at two levels:

Federal

In the Tax Code of the Russian Federation, namely in Art. 391 and 395, two groups of support measures are established that can be provided to land tax payers:

• complete exemption from its payment (Article 395 of the Tax Code of the Russian Federation) - is provided mainly to legal entities that own land plots of the type strictly established in the Tax Code of the Russian Federation (for example, used for charitable purposes or for the activities of religious organizations located within the innovation zone or in the territory of free economic zone, etc.);
• providing a discount in the form of a reduction in the tax base for certain categories of payers (Article 391 of the Tax Code of the Russian Federation), also clearly defined in the Code (this includes veterans, disabled people, heroes of the Russian Federation and the USSR, Chernobyl victims).

This list of persons is too small to talk about the actual availability of serious benefits for many people in need, so the main task of establishing them still rests with the next level of government.

Local

The bulk of the existing benefits are introduced by local authorities, and they can either provide completely new types of such measures or significantly expand those that are already established at the federal level, for example:

• provide full tax exemption to additional categories of persons;
• give some of them a discount on its value in a certain amount (most often it is 50%);
• provide a much larger tax deduction (up to 1 million rubles, if we are talking about large cities with expensive real estate);
• slightly reduce the tax rate compared to the general conditions.

The most private beneficiaries at the local level are pensioners and large families, but specific categories depend entirely on the characteristics of a particular region. In regional centers, as a rule, their list is quite wide, and the benefits provided are quite significant.

Calculation of payments

Land tax is calculated by tax inspectors. But it would be useful for the taxpayer to understand how the calculation is made. To do your own calculations, you can use the following formula:

NZ = CC * PS

Where;

NZ – land tax, CC – cadastral price of the property,

PV – applied interest rate.

If the taxpayer is eligible for a benefit in the form of a partial reduction of the tax base, then the formula looks like this:

NZ = (KC – L) * PS

Where;

L is the amount of benefit by which the tax base is reduced.

If the tenure of the land plot is less than a calendar year, then the following formula is applied:

NZ = ((KC / 12) * M) * PS

Where;

12 is the number of months in a year

M – the number of months during which the land was owned by the taxpayer. Please note that days are not taken into account in the calculation, and a month is always taken as a unit, regardless of the date of registration of land for use or its alienation.

How to calculate the amount of tax deductions in 2021

For individuals, the payment amount is determined by local tax authorities. They make calculations based on the results of the past year. Typically this calculation method works:

As for legal entities, they determine the amount of advance payments as follows:

For more information, see “Advance payments for land tax: payment deadlines in 2017.”

It’s easier for individuals: after all, they shouldn’t care about how to determine the tax rate for land tax. They automatically receive a corresponding notification from the Federal Tax Service. Although it will always be a good idea to double-check all the initial data and calculations of the tax authorities.

The cadastral value can be found in the Unified State Register of Real Estate. The payer just needs to log on to the appropriate website and fill out the search form. After reporting the cadastral number and identifying the property, the required information is provided. Other parameters of the site are indicated in technical documents.

Payment procedure and term

The Tax Code establishes that the deadline for paying land tax is December 1 of the current year. Tax payments are made for the past calendar period. In accordance with the established date, the last day of payment is November 30th. But in the regions, local authorities may set earlier deadlines for making payments, but no later than December 1.

The tax office is obliged to timely calculate the amount of tax fees and notify each taxpayer of the need to pay.

By law, written notice must be delivered to land owners no later than 30 days before the payment deadline.

Today, many taxpayers receive emails rather than paper ones. But even the absence of notification does not relieve the person of the obligation to make tax contributions.

Payment of the accrued amount can be made in any way convenient for taxpayers - at bank cash desks, through terminals or by making various electronic payments. The main thing is that the owner has confirmation of the transaction, and the tax is paid in full before the deadline for payment.

Tax on land in common ownership

We recommend that you read:

Tax on the sale of an apartment owned for less than 3 years

If a plot of land or real estate is jointly owned by several owners, then for tax purposes it is necessary to accurately determine the size of the share of each owner. The tax is calculated individually for each individual, which is in accordance with the legal code of the tax departments. If the property is joint, then each resident pays an equal share, which is considered a mandatory provision of land obligations.

When purchasing a plot or any real estate, the entire procedure must take place in accordance with the current agreement and legislation, then the person receives the right to a certain share, on which he pays tax. The tax rate in this case depends only on the share of each owner. When there are several owners and users in one territory, the tax base depends only on the area occupied by each individual.

The Tax Code of the Russian Federation has a definition of the tax base, which is the basis for determining land tax. Any type of use requires precise deductions, which apply to each citizen individually. In case of discrepancy, each person has the right to defend his opinion in court.

Betting 2021

Rates, as well as transfer deadlines, are set by local authorities. They have the right to set differentiated rates for different types of activities or status of the organization. But the land tax rate in 2021 for legal entities cannot exceed those established in Article 394 of the Tax Code of the Russian Federation. For organizations:

• 0.3% - for agricultural plots, housing stock, housing and communal services lands, personal subsidiary plots provided to ensure defense, security and customs needs;
• 1.5% - in relation to other areas.

Local laws may also provide tax incentives.
Land tax rates in St. Petersburg