All citizens who own plots must pay mandatory payments to the state. Anyone can calculate land tax, taking into account the tax rate specific to each municipality. The amount of payments is affected by the cadastral value. It is calculated after an inspection of the territory by a specialist, after which it is entered into the Rosreestr.
How is land tax calculated?
The Federal Tax Service determines the amount for each land owner based on information from Rosreestr: cadastral value and category of land.
From April to September, tax officials send notifications to the registration address or the location of the site. The owner of the property must pay for the previous year by December 1 of the current year.
The amount is determined based on the length of time the land has been owned and the number of owners. When calculating, 4 options are used:
- For a full calendar year.
- For part of the year.
- For a share.
- According to the tax rate.
IMPORTANT! The owner is not exempt from paying unless he receives a receipt. The defaulter is issued a fine of 20% of the assigned amount. Tax officers have the right to demand payment of debt and penalties within three years from the date of purchase of real estate.
Home taxation
The existing procedure obliges the owner of capital buildings to pay real estate tax. For a country house, a fee is charged at the residential premises tariff.
Pensioners and owners of holiday homes receive a tax notice if they are not included in preferential categories. In some areas, taxation standards for pensioners are introduced by local governments. Preferential categories are formed depending on the period of ownership of the plot or building. This is a decisive factor when providing financial relief.
In the legislation of 2021, there were changes regarding the dacha amnesty. The simplified procedure for free registration of property and its incorrect inclusion in the cadastre ceased to operate ahead of schedule. New rules have been established; now the tax on buildings on a summer cottage is calculated according to the usual scheme. The changes affected beneficiaries, the period of ownership of the dacha, and rates.
There have been reports that the government is coordinating with the Duma the possibility of returning to the original version, extending the amnesty until March 1, 2020.
When selling a dacha, a citizen of the Russian Federation is obliged to pay 13% of the cost to the budget. The period of ownership of a residential building, after which no tax is charged, is 5 years. In some cases, the seller of a dacha has the right to receive a deduction.
There is no need to pay tax if you have been the owner of the dacha for more than 5 years
Categories of persons exempt from paying personal income tax when selling a dacha:
- Citizens who received a dacha property as a gift from a spouse or relative.
- Persons who became the owner of the building as a result of privatization.
- A person using a dacha under a lifelong maintenance agreement.
The tax amnesty has not ceased for owners of land plots and houses. Debts incurred before the beginning of 2015 are forgiven automatically. Since the Federal Tax Service hopes to collect arrears, the issue of write-off is difficult to resolve.
Calculation of land tax based on cadastral value
Rosreestr employees calculate the cadastral value of land every five years based on a number of factors:
- location;
- squares;
- socio-economic development of the region;
- soil quality;
- infrastructure;
- availability of amenities and residential buildings.
Information on the estimated cost is contained in the USRN database. It can be found on the Rosreestr website; to do this, you need to enter the cadastral number or address of the site. Or order a paid statement.
An electronic statement costs 250 rubles for citizens and 700 rubles for organizations, and a paper statement costs 400 rubles. and 1100 rub. respectively.
If the owner considers the cadastral value to be too high, he writes a statement to Rosreestr and asks to recalculate the price, and in case of refusal, he goes to court.
To independently calculate the land tax, you need to know two parameters: the cadastral price and the tariff rate. The tax rate is set by the state. Regional authorities, according to the Tax Code, have the right to reduce its size.
The law sets a rate of 0.3% for agricultural land and housing construction. To calculate the tax on other plots – 1.5%. The government has the right to reduce this figure to 0.1% or introduce benefits for individual citizens. The difference is compensated from the local budget.
ATTENTION! Indigenous residents of the Far East, Siberia and the Far North are exempt from paying taxes.
Do I have to pay tax on country houses?
According to (clause 1 of Article 401 of the Tax Code of the Russian Federation), the objects of property tax for individuals are not only residential buildings, but also “other buildings, structures, structures, premises” located on plots (we are talking only about capital buildings). From the point of view of tax legislation, these buildings are equivalent to residential buildings.
At FORUMHOUSE we have already talked about a loophole in tax legislation: until individuals have registered buildings in the Unified State Register of Real Estate, they are not obligated to pay taxes on them.
Only the owner can register a building; the tax department does not have such rights.
There are no penalties for the fact that the building is not registered, and the only thing the tax service can do is recommend registering the building and paying tax for it. But the owner has every legal right to ignore this recommendation and not pay tax on dacha buildings.
If you receive a demand for tax payment or a tax notice regarding unregistered objects, you must appeal it in court. The court will rule in your favor.
Formula for calculating tax
The general formula for calculating land tax is established by the Tax Code of the Russian Federation and looks like this:
interest rate × cadastral value × number of shares.
Tax officers enter a time coefficient if the owner has owned the land for less than a year, and determine it by dividing the number of months in ownership by 12.
The local administration can reduce the tax amount if the owner of the land belongs to the category of beneficiaries.
What premises are taxed in a private home?
The tax is paid not for individual parts of the house, but for the entire residential property, if it falls under the criteria of property subject to duty. The final amount will be calculated based on the cadastral (inventory) value of the home. It is established by Rosreestr on the basis of an assessment carried out by a cadastral engineer (Federal Law No. 237 “On State Cadastral Valuation”).
The assessment is carried out according to a methodology common to the entire country, which is approved by the Ministry of Economic Development (Order of the Ministry of Economic Development of the Russian Federation dated March 1, 2021 No. 90).
The final cadastral value is influenced by a combination of factors: area, material and year of construction, permitted use, availability of communications, economic situation in the region, etc.
In any case, the area of the house is one of the determining criteria in its assessment (see: how to quickly calculate the area and volume of a room).
Based on the established unified methodology, the total area of a residential building includes:
- Any niches higher than 2 meters in height, arched openings wider than 2 meters, the area under the internal stairs higher than 1.6 meters.
- The sum of the areas of all parts of the dwelling, including auxiliary premises, which are intended for domestic use. This does not include: balconies, loggias, verandas and terraces with a usable roof.
The area of a residential building does not include:
- Underground for ventilation of a residential building.
- Not used attic.
- Technical underground and attic.
- Porch.
- External open stairs.
When calculating the area of a residential building, the used roof is equal to the area of the terraces.
Examples of calculations
Examples of standard tax calculations:
- A plot of land in SNT with a cadastral price of 150,000 rubles has been owned for more than a year, has one owner, and there are no benefits. The tax amount will be: 150,000 × 0.3% × 1 = 450 rubles.
- Land for individual housing construction costing 250,000 rubles. It was in the possession of one owner for three months, then was sold. The amount is divided between the seller and the buyer: 250,000 × 0.3% × 3 ⁄ 12 = 187.50 rubles. for the first owner. For the second: 250,000 × 0.3% × 9 ⁄ 12 = 562.5 rubles.
- The owner owns half of the plot. The land is not classified as horticultural, residential or defense land. Price – 160,000 rub. The tax amount will be: 160,000 × 1.5% × 0.5 = 1,200 rubles.
- A garden plot is valued at RUR 200,000. and belongs to a combat veteran who has a benefit of 10,000 rubles. Tax amount for the beneficiary: (200,000 – 10,000) × 0.3% × 1 = 570 rubles.
If the owner has not received a receipt, he can find out the amount of debt on the State Services portal, in his personal account on the Federal Tax Service website or at the regional tax office.
Country house
Payments are calculated according to the generally accepted scheme. Owners of rural houses often do not register their homes. It is impossible for the owners of newly erected buildings and those who have started construction to evade registration of real estate. The authorities strictly control new buildings.
Pensioners are exempt from payments for the house in which they live, and additionally for one building with an area not exceeding 50 m². Rural houses are valued relatively inexpensively by the cadastral authority due to their distance from social institutions.
Calculator
To calculate land tax, you must fill in the following fields:
- Cadastral value (minus the amount of the benefit, if any).
- Interest rate (0.3% for agricultural land and housing construction. To calculate the tax on other plots - 1.5%).
- Shared ownership. For example: 1/3 - 33%, 1/2 - 50%, 1 - 100%.
- If the owner owns the plot for less than a year, then the actual number of months is indicated.
The necessary information for filling out the fields is indicated in the extract from the Unified State Register and on the Rosreestr website.
Who pays property tax in SNT?
If SNT is the owner of roads, buildings and other real estate, then it pays taxes for them itself. SNT takes money for taxes from the fees paid by land owners.
If SNT real estate is in shared ownership of the members of the partnership, then they themselves will pay taxes. But there is a loophole here: ALL owners must vote for this, not the majority.
It is illegal to impose SNT property on the owner of a plot without his consent.
Another possible situation is when the general meeting decides to transfer some SNT property (roads, etc.) to the ownership of the region or region where it is located. With this option, SNT members will no longer pay taxes.
Calculation examples
Example 1.
Citizen Sinitsyn V. bought a plot of land for the purpose of individual housing construction. The cadastral value of the land, reflected in Rosreestr, is 1,380,000 rubles.
The amount of land tax is equal to:
1380000 * 0.3% = 4140 rub.
If the site were located in Moscow, then the tax would be calculated at a rate of 0.1% and would be 1380 rubles, and in St. Petersburg at a rate of 0.01% - 138 rubles.
Example 2.
If citizen Sinitsyn V. does not build a house on this site within 10 years, then starting from the 11th year the tax will be doubled and will be 8280 rubles.
Example 3.
Pensioner Avdeev A. owns land for individual housing construction in the amount of 6 acres. Since, according to paragraph 5 of Article 391 of the Tax Code of the Russian Federation, pensioners do not pay tax on 600 sq. m of land, then he is exempt from the obligation to remit tax.
Example 4.
Pensioner Borisov B. is engaged in individual housing construction on a plot of 12 acres located in Moscow. The cadastral value of the land is 2,160,000 rubles.
As a pensioner, Borisov has the right to a benefit in the form of non-taxation of the cost of 600 sq. m. m (according to Chapter 31 of the Tax Code of the Russian Federation), as well as for an additional tax exemption of 1 million rubles. (according to the Moscow Law “On Land Tax”). Let's calculate the tax amount:
- Let's find the cadastral value of 1 sq. m: 2160000 / 1200 = 1800 rub.
- Cadastral value 600 sq. m: 1800 * 600 = 1,080,000 rub.
- Taxable base: 2160000 – 1080000 – 1000000 = 80000 rubles.
- Land tax payment: 80,000 * 0.1% = 80 rubles.
Step-by-step instructions on how to pay
The tax office calculates the amount of tax to be paid and then sends a notification to the landowner.
If a notification has arrived
The notification must arrive no later than 30 days before the last day of payment (December 1). In order to pay, you should:
- visit a bank branch with a payment;
- pay the amount indicated therein.
In addition, you can do this through the “Pay Taxes” online service.
If the notification did not arrive
The notification may not arrive if the owner of the land under individual housing construction is not required to pay tax due to the fact that he has benefits. But if, by law, he must pay, but there is no notification, then the following actions should be taken:
- make an appointment with the inspectorate at the location of the site;
- write an application in the form in accordance with Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-11/ [email protected] ;
- prepare documents according to which it is necessary to calculate the tax;
- visit the inspection and provide all documents;
- receive notification;
- pay tax at a bank or using an online service.
In this case, you must inform the Federal Tax Service about non-receipt of the notification before December 31.
Attention! Failure to pay land tax for individual housing construction due to failure to receive a notification is not a valid reason and entails the imposition of penalties.
Who should pay?
Since only individuals have the right to receive a plot for individual housing construction, only citizens can be taxpayers. According to paragraph 1 of Article 388 of the Tax Code of the Russian Federation, the obligation to pay tax falls on the owners of land plots by right:
- property;
- permanent use;
- lifelong inheritable ownership.
In other words, the person who received land for individual housing construction must pay tax.
