How and when to calculate and pay land tax

2024 Author: Malcolm Clapton | [email protected]. Last modified: 2023-12-17 03:44

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What is land tax and what to pay for it

There are three property taxes in Russia, which citizens pay for owning something. Land is one of them. It is levied by the Tax Code of the Russian Federation Article 389 for plots located on the territory of a city, village or other municipal entity. In this case, the land can be owned by the Tax Code of the Russian Federation Article 388, in permanent use or in life-long possession.

The tax is not paid for plots included in the common property of an apartment building, as well as for lands that are occupied by especially valuable objects of cultural and world heritage, historical and cultural reserves, archaeological heritage sites, museum-reserves and restricted in circulation according to the laws of the Russian Federation.

How land tax is calculated

The easiest way to calculate land tax is using a special tax calculator.

Please note: this is information for understanding the question. You will not have to calculate the tax, the Federal Tax Service will do it for you.

The calculations take into account several criteria.

The tax base

This is the cadastral value of the plot - the conditional price of real estate, which is used for taxation or the calculation of compensation. It is determined by special appraisers on behalf of the state.

The cadastral value can be found out almost instantly at Rosreestr. To do this, you only need to know the cadastral number - it is indicated in the land documents.

Keep in mind: the service does not always find information by the full cadastral number. In this case, try to search incomplete: remove the last colon and everything that comes after it. And then select the desired object from the list.

Another option is to find your site on the public map of Rosreestr. This can be done by the cadastral number or simply by selecting the desired land.

Finally, the cadastral value can be found in the tax office in the section that lists all of your property.

Tax rate

By default, the following rates of the Tax Code of the Russian Federation Article 394 apply:

• 0, 3% of the cadastral value - for agricultural land and use, or acquired for housing construction, or for ancillary farming, gardening and truck farming, or occupied by housing stock and engineering infrastructure facilities of the housing and communal complex, or provided to ensure defense, security and customs needs;
• 1.5% of the cadastral value - for other plots.

This is maximum. Local authorities, in turn, can reduce rates and fix this with their own regulations. Moreover, the decision is made at the municipal level. You can find out the rates that apply in your territory using a special tax office.

Period of ownership

If you own the land, in permanent use or in lifetime possession for less than a year, then you will only pay for the months in which you had relation to the land. You can calculate the total amount using the formula:

Tax = Cadastral value * Tax rate / 12 * The number of months that the land was owned by you.

When and how to pay land tax

By November 1, the tax service must send a notice of the amount of property taxes payable, including land taxes, for the previous year. If you have a personal account on the FTS website, the document will come in electronic form. Otherwise, the form will be delivered by regular mail.

Land tax is required to be paid by December 1.

This can be done in several ways.

1. Through your personal account on the FTS website

Click on the "Taxes" tab, open the notification, click on the "Pay" button.

2. Through the website of the Federal Tax Service

It is not necessary to have a personal account or register to use this. Select the option "Individuals", then "Payment of taxes, insurance premiums".

You can pay tax according to the payer data, the document index (the service page also indicates where to look for it) or by full payment details.

3. Through a bank or "Russian Post"

Come to the facility with a notification and a staff member will help you.

4. Via an ATM or payment terminal

Select the required service, enter the amount and details.

Are there land tax exemptions

The state provides some benefits even at the stage of determining the tax base. It is reduced by the value of the cadastral value 600 of the Tax Code of the Russian Federation Article 391 square meters of land for the following categories of citizens:

• Heroes of the Soviet Union and the Russian Federation, full holders of the Order of Glory;
• invalids of the first and second groups, invalids from childhood, disabled children;
• veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
• those entitled to social support after exposure to radiation at the Chernobyl nuclear power plant, the Mayak production association and at the Semipalatinsk test site;
• those who participated in tests of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities as part of special risk units;
• who have received or have suffered radiation sickness or become disabled due to tests, exercises and other work related to any types of nuclear installations;
• pensioners and pre-retirees, that is, men who have reached the age of 60 and women - 55 years;
• parents with many children.

This relief applies only to one area. If there are several of them in the property, the citizen can choose which one he owns. By default, this is done for land where the tax is highest.

In addition, citizens belonging to the indigenous small-numbered peoples of the North, Siberia and the Far East are completely exempt from tax in relation to areas that are used to preserve and develop their traditional way of life, business and crafts.

There may also be local benefits in your area. They can be found in the same tax service where you checked your tax rates.

What to do if there is an error in the land tax notice

In this case, Lifehacker has detailed instructions on how to fix everything.

What happens if you do not pay land tax

For each day of delay, penalties of 1/300 are provided. Article 75. Penalty of the RF Tax Code of the Central Bank's refinancing rate. Now it is about 0, 014% of the tax debt.