How is land tax calculated? Tax on a land plot in the Moscow region. Land tax relief

Land tax refers to local and is regulated by the legislation of municipalities, and in federal cities - Moscow, St. Petersburg and Sevastopol - by the laws of these cities. Within the framework of the Tax Code, municipalities are determined within the framework of:

tax rates;
procedure and terms of tax payment;
tax incentives, including the amount of tax-free amount for certain categories of taxpayers.

Which organizations pay land tax?

Land tax payers are organizations that own land plots that are recognized as an object of taxation in accordance with Article 389 of the Tax Code. The land must belong to the organization on the basis of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession.

Organizations do not report and do not pay tax on land plots that they have on the right of gratuitous use or transferred under a lease agreement.

If the land plot belongs to the property constituting a unit investment fund, the management company is recognized as a taxpayer. The tax is paid at the expense of the property constituting this unit investment fund.

The object of taxation for land tax

The objects of taxation are land plots located within the boundaries of the municipality on whose territory the tax has been introduced. Also not recognized as an object of taxation:

land plots withdrawn from circulation in accordance with the law;
land plots limited in circulation, which are occupied by especially valuable objects of cultural heritage, objects included in the World Heritage List, historical and cultural reserves, archaeological heritage sites, museum reserves;
land plots from the forest fund lands;
land plots limited in turnover, occupied by state-owned water bodies;
land plots that are part of the common property of an apartment building.

Tax base for land tax

The tax base is determined separately for each land plot and is equal to its cadastral value as of January 1 of the year for which the tax is calculated. If the land plot appeared during the tax period, then to determine the tax base, the cadastral value is taken as of the date the land plot was registered with the state cadastral register.

Changes in the cadastral value of a land plot during a tax period are not taken into account when determining the tax base in this and previous tax periods. There are exceptions to this rule:

if the cadastral value of the land plot has changed after the correction of a technical error made by the state body when registering the land plot or maintaining the real estate cadastre: in this case, the correction is taken into account in the calculation of the tax base starting from the period in which the error was made;
if the cadastral value of the land plot has changed by a court decision or a dispute resolution committee: in this case, the changed cadastral value is valid from the period in which the application for revision of the cadastral value was submitted. But not earlier than the date of entering the initial (disputed) cadastral value into the cadastre.

If the land plot is located on the territories of several municipalities, the tax base for each of them is determined separately and equals the share of the cadastral value of the entire land plot, proportional to the share of the part of the land plot.

How to determine the tax base for a land plot that is in common ownership

For land plots that are in common shared ownership, the tax base is determined separately for each taxpayer-owner of the plot in proportion to his share in the common property.

Often, when buying real estate, the buyer receives ownership of the part of the land that is occupied by the property and is necessary for its use. The tax base for this land plot for the specified person is determined in proportion to his share in the ownership of the land plot.

If the real estate is bought by several persons, the tax base for each is determined in proportion to the share in the ownership (in area) of the said real estate.

Tax and reporting period for land tax

The tax period for land tax is a calendar year. The reporting periods for taxpaying organizations are the first quarter, the second quarter and the third quarter of a calendar year. The legislature of the municipality may not establish a reporting period.

Land tax rate

Tax rates are established by the regulatory legal acts of municipalities and the laws of the federal cities of Moscow, St. Petersburg and Sevastopol.

Rates cannot exceed:

— 0,3 %

for agricultural land and land used for agricultural production;
for lands occupied by housing stock and engineering infrastructure facilities of the housing and communal complex;
for plots acquired for personal subsidiary farming, horticulture, horticulture, animal husbandry, summer cottages;
for sites provided for defense, security and customs needs.

— 1.5% for other land plots.

Taxation is carried out at the same rates, if the tax rates are not determined by the regulatory legal of the municipality.

The municipality may establish differentiated tax rates depending, for example, on the category of land or the location of the object of taxation of the plot in the municipality.

Tax incentives for land tax

The following are exempt from taxation:

organizations and institutions of the penitentiary system of the Ministry of Justice in relation to land plots that are used for the direct performance of the functions assigned to these organizations;
organizations - in relation to land plots occupied by state public roads;
religious organizations - in relation to sites where buildings of religious and charitable purposes are located;
all-Russian public organizations of the disabled;
"Skolkovites".

The procedure for calculating land tax and advance payments on it

The tax amount is calculated after the end of the tax period and is equal to the product of the tax rate and the tax base. If a company has acquired a land plot for the purpose of housing construction, the calculation of tax and advance payments on it is made with a coefficient:

coefficient = 2 is applied within 3 years from the date of state registration of rights to a land plot and until state registration of rights to a constructed real estate object;
if the construction and state registration of rights took place before the expiration of three years, then the overpaid amount of tax is credited or returned to the taxpayer in the general manner;
if housing construction has exceeded a 3-year period, over the next 4 years and until the state registration of rights to the constructed object, a coefficient = 4 is applied.

Taxpayers-organizations for which quarterly reporting periods are established independently calculate land tax and advance payments on it after the end of the first, second and third quarters.

Quarterly advance payment = ¼ * tax rate * cadastral value of the land plot as of January 1 of the tax period.

Municipalities may allow certain categories of taxpayers not to calculate or transfer advance payments.

Based on the results of the tax period, organizations transfer to the budget the difference between the calculated amount of tax and the advance payments paid during the tax period.

Incomplete tax period or incomplete benefit period

If a taxpayer has acquired or lost ownership of a land plot during the tax period, the time of ownership of the land must be taken into account when calculating tax and advance payments. To do this, the coefficient is calculated: the number of full months of ownership of the site is divided by the number of calendar months in the tax (reporting) period.

The calculation of the number of full months of ownership of the site is done as follows:

if the right of ownership to a land plot or its share occurred before the 15th day (inclusive) or the termination of the right occurred after the 15th day, the month of occurrence (termination) of the said right is taken as a full month;
if the ownership of a land plot or its share occurred after the 15th day or the termination of the right occurred before the 15th day (inclusive), this month is not considered the month of ownership of the plot.

Taxpayers who are entitled to tax benefits must provide supporting documents to the IFTS at the location of the land. If the taxpayer in the tax period received or lost the right to a land tax benefit, when calculating the tax and advance payments, it is necessary to take into account the period of absence of this benefit. The month of occurrence and termination of the right to a tax benefit is taken as a full month.

When to file your land tax return

Taxpayers-organizations no later than February 1 of the year following the expired tax period submit a tax declaration to the tax authority at the location of the land plot. The largest taxpayers submit declarations to the tax authority at the place of registration as the largest taxpayers.

Deadline for payment of land tax and advance payments

Organizations pay advance payments and land tax to the budget at the location of land plots within the time limits established by the regulations of municipalities. The deadline for paying the tax cannot be earlier than the deadline for submitting the declaration on land tax - now it is February 1.

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MOSCOW CITIES

About land tax

Document as amended by:
(Tverskaya, 13, N 67, 06/04/2005) (for the procedure for entry into force, see);
(Bulletin of the Mayor and the Government of Moscow, N 60, 10/24/2007) (for the procedure for entry into force, see);
(Bulletin of the Mayor and the Government of Moscow, N 45, 08/12/2008) (for the procedure for entry into force, see);
Law of the city of Moscow of November 19, 2008 N 58 (Bulletin of the Mayor and the Government of Moscow, N 66, 11/25/2008) (for the procedure for entry into force, see);
Law of the City of Moscow No. 30 of September 16, 2009 (Bulletin of the Mayor and Government of Moscow, No. 54, September 29, 2009) (applies to legal relations arising from January 1, 2009);
(Tverskaya, 13, N 67, 06/03/2010, Bulletin of the Mayor and Government of Moscow, N 35, 06/22/2010) (applies to legal relations that arose from January 1, 2009);
(Tverskaya, 13, N 137-138, 11/18/2010, Bulletin of the Mayor and Government of Moscow, N 64, 11/16/2010) (for the procedure for entry into force, see);
Law of the City of Moscow No. 48 of November 17, 2010 (Bulletin of the Mayor and Government of Moscow, special issue No. 1, 30.11.2010, Tverskaya, 13, No. 144, 02.12.2010);
(Tverskaya, 13, N 146, 07.12.2010, Bulletin of the Mayor and the Government of Moscow, special issue N 1, 30.11.2010) (for the procedure for entry into force, see);
(Tverskaya, 13, N 143, November 29, 2011, Bulletin of the Mayor and Government of Moscow, N 66, November 29, 2011) (for the procedure for entry into force, see);
(Bulletin of the Mayor and the Government of Moscow, N 29, 05/24/2012) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma, duma.mos.ru, 02/08/2013) (for the procedure for entry into force, see);
Law of the City of Moscow dated April 16, 2014 N 15 (Official website of the Moscow City Duma www.duma.mos.ru, April 25, 2014);
(Official website of the Moscow City Duma www.duma.mos.ru, 07/07/2014) (applies to legal relations that arose from January 1, 2014);
(Official website of the Moscow City Duma www.duma.mos.ru, 04/08/2015) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, 10/14/2015) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 30, 2015) (for the procedure for entry into force, see Part 2 of Article 4 of the Law of the City of Moscow dated November 25, 2015 N 65);
(Official website of the Moscow City Duma www.duma.mos.ru, 04/15/2016) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 29, 2016) (entered into force on January 1, 2017);
(Official website of the Moscow City Duma www.duma.mos.ru, 07/21/2017) (applies to legal relations that arose from January 1, 2017);
(Official website of the Moscow City Duma www.duma.mos.ru, 05/22/2018) (applies to legal relations that arose from January 1, 2018);
(Official website of the Moscow City Duma www.duma.mos.ru, November 29, 2018) (entered into force on January 1, 2019);
(Official website of the Moscow City Duma www.duma.mos.ru, December 27, 2018).
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This Law, in accordance with the established land tax in the city of Moscow.

Article 1. General provisions

This Law, in accordance with the Tax Code of the Russian Federation on the territory of the city of Moscow, determines the rates of land tax (hereinafter referred to as the tax), the procedure and terms for paying tax, tax benefits, including the amount of tax deduction for certain categories of taxpayers.
(The article as amended, entered into force on July 4, 2005 by the Law of the City of Moscow dated June 1, 2005 N 19, applies to legal relations that arose from January 1, 2005; as amended, entered into force on July 1, 2016 by the Law of the City of Moscow dated April 13, 2016 N 14 Law of the city of Moscow dated November 21, 2018 N 26.

Article 2. Tax rates

1. Tax rates are established in the following amounts:
(Paragraph as amended, entered into force on April 15, 2016 by the Law of the City of Moscow dated April 13, 2016 N 14.

1) 0.025 percent of the cadastral value of a land plot - in relation to land plots provided for personal subsidiary plots, gardening, horticulture or animal husbandry, as well as dacha farming and dacha construction, including lands related to common use property;

2) 0.1 percent of the cadastral value of a land plot - in relation to land plots occupied by parking lots for long-term storage of individual vehicles and multi-storey parking garages, housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of a share in the right to a land plot, attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or provided for housing construction;

3) 0.3 percent of the cadastral value of a land plot - in relation to land plots classified as lands within the agricultural use zones in the city of Moscow and used for agricultural production, as well as in relation to land plots provided and used for the operation of sports facilities, in including sports facilities;

4) 1.5 percent of the cadastral value of a land plot - in relation to other land plots.

2. The part became invalid from January 1, 2014 - the Law of the city of Moscow of May 16, 2012 N 17 ..
(The article as amended, entered into force on July 1, 2012 by the Law of the City of Moscow dated May 16, 2012 N 17; applies to relations for the calculation and payment of tax starting from January 1, 2012.

Article 3

1. Taxpayers - organizations shall pay the tax payable upon the expiration of the tax period no later than February 1 of the year following the expired tax period.
(Part as amended by the Law of the City of Moscow of November 24, 2010 N 50; as amended by the Law of the City of Moscow of April 1, 2015 N 15

1.1. The part is additionally included from January 1, 2011 by the Law of the city of Moscow dated November 24, 2010 N 50; invalidated from April 15, 2016 by the Law of the city of Moscow dated April 13, 2016 N 14

2. Taxpayers - organizations shall pay advance tax payments no later than the last day of the month following the expired reporting period.
(The part as amended, entered into force on April 8, 2015 by the Law of the City of Moscow dated April 1, 2015 N 15, applies to legal relations that arose from January 1, 2015.

3. The part became invalid from April 15, 2016 by the Law of the City of Moscow dated April 13, 2016 N 14, applies to legal relations that arose from January 1, 2016 ..

Article 3.1. tax incentives

1. Exempt from taxation:

1) public authorities of the city of Moscow and local governments of intra-city municipalities in the city of Moscow - in relation to land plots used by them for the direct performance of the functions assigned to them;

2) autonomous, budgetary and state institutions of the city of Moscow and intracity municipalities in the city of Moscow, trade unions, their associations (associations), primary trade union organizations, as well as institutions financed at the expense of trade unions, their associations (associations), primary trade unions organizations - in relation to land plots provided for the provision of services in the field of education, health care, culture, social security, physical culture and sports;
Law of the city of Moscow dated November 23, 2011 N 54; as amended, entered into force on January 1, 2019 by the Law of the City of Moscow dated December 26, 2018 N 36.

3) autonomous, budgetary and state institutions of the city of Moscow and intracity municipalities in the city of Moscow - in relation to land plots provided for the direct performance of the functions assigned to them;
(Paragraph as amended, put into effect on January 1, 2012 by the Law of the City of Moscow dated November 23, 2011 N 54

4) the clause became invalid from January 1, 2009 - the Law of the City of Moscow of November 19, 2008 N 58 .;

5) the paragraph became invalid from January 1, 2011 - ;

6) the clause became invalid from January 1, 2010 - the Law of the City of Moscow of July 16, 2008 N 36 .;

7) autonomous, budgetary and state-owned institutions of the city of Moscow and intracity municipalities in the city of Moscow and organizations engaged in the protection, maintenance and use of specially protected natural areas - in relation to land plots provided to them on the basis of the right of permanent (perpetual) use, classified as especially protected natural areas in accordance with the Law of the city of Moscow of September 26, 2001 N 48 "On specially protected natural areas in the city of Moscow" and included in the state cadastre of specially protected natural areas in the city of Moscow, occupied by national, natural, natural-historical, ecological, dendrological parks, nature reserves, natural monuments, protected areas, botanical gardens, city forests, water protection zones

8) organizations that use the labor of disabled people, if the average number of disabled people among their employees for the tax and (or) reporting periods is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to the land plots used by them for the production and (or) sale of goods (with the exception of 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 the disabled), works and services (with the exception of brokerage and other intermediary services, as well as services for leasing buildings, structures, premises and land plots). When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, work contracts and other civil law contracts;

9) the paragraph became invalid from January 1, 2013 - ;

10) the clause became invalid from January 1, 2013 - the Law of the City of Moscow of November 23, 2011 N 54;

11) homeowners' associations, housing cooperatives, housing construction cooperatives and other specialized consumer cooperatives established to meet the needs of citizens in housing - in relation to land plots used by them to achieve their statutory goals in accordance with the Housing Code of the Russian Federation (paragraph additionally included from November 4, 2007 by the Law of the City of Moscow dated October 10, 2007 N 40, applies to legal relations that arose from January 1, 2007);

12) non-state non-profit organizations - in relation to land plots provided and used to accommodate educational, healthcare, social security and cultural facilities (the clause is additionally included from July 4, 2010 by the Law of the City of Moscow dated May 12, 2010 N 18, applies to legal relations that have arisen from January 1, 2009);

13) organizations that, in accordance with the established procedure, have been assigned the status of a state scientific center of the Russian Federation - in relation to land plots used by them for the purposes of scientific activity

14) Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor and full cavaliers of the Orders of Glory, Labor Glory and "For Service to the Motherland in the Armed Forces of the USSR" - in relation to one land plot owned by them, permanent (perpetual) use or lifelong inheritable possession (the clause is additionally included from December 17, 2010 by the Law of the City of Moscow dated November 3, 2010 N 46, applies to legal relations that arose from January 1, 2010);

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From January 1, 2020, by the Law of the City of Moscow dated November 25, 2015 N 65, clause 15 of part 1 of this article becomes invalid.
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15) organizations - in relation to land plots used by them for placing sports facilities, intended for holding equestrian events and equipped with stands for spectators with a total number of seats of at least one thousand.
(The clause is additionally included from November 30, 2015 by the Law of the City of Moscow dated November 25, 2015 N 65, applies to legal relations that arose from January 1, 2015)

16) residents of special economic zones of technology-innovative type created in the territory of the city of Moscow - in relation to land plots located in the territories of these special economic zones, for a period of 10 years from the month when the right of ownership to each land plot arises.
(The clause is additionally included from August 21, 2017 by the Law of the City of Moscow dated July 12, 2017 N 23, applies to legal relations that arose from January 1, 2017)

1.1. The part is additionally included from March 9, 2013 by the Law of the city of Moscow dated February 6, 2013 N 6 ..

1.2. The part is additionally included from March 9, 2013 by the Law of the City of Moscow dated February 6, 2013 N 6, applies to legal relations that arose from January 1, 2013; invalidated from January 1, 2016 - Law of the city of Moscow dated October 7, 2015 N 51 ..

1.3. Organizations whose share of income from the sale of products of their own production in the total income from the sale of goods (works, services) is at least 70 percent, in relation to the land plots occupied by them, located on the territories of intra-city municipalities included in the territory of the city of Moscow as a result changes in the boundaries of the city of Moscow and intended for the placement of industrial buildings, buildings and structures of industry, pay a tax in the amount of:

1) 20 percent of the amount of tax calculated in 2014;

2) 30 percent of the amount of tax calculated in 2015;

3) 43 percent of the amount of tax calculated in 2016;

4) 57 percent of the amount of tax calculated in 2017;

5) 67 percent of the amount of tax calculated in 2018.
Law of the city of Moscow dated June 25, 2014 N 35

1.4. Sanatorium and resort organizations, as well as health care institutions and health-improving institutions, the lists of which are approved by the Government of the Russian Federation, in relation to the land plots occupied by them located on the territories of intra-city municipalities included in the territory of the city of Moscow as a result of changes in the boundaries of the city of Moscow, pay tax at the rate of:

1) 17 percent of the amount of tax calculated in 2014;

2) 20 percent of the amount of tax calculated in 2015;

3) 23 percent of the amount of tax calculated in 2016;

4) 27 percent of the amount of tax calculated in 2017;

5) 30 percent of the amount of tax calculated in 2018-2023.
(The paragraph as amended, entered into force on May 22, 2018 by the Law of the City of Moscow dated May 17, 2018 N 13, applies to legal relations that arose from January 1, 2018.
(The part is additionally included from July 7, 2014 by the Law of the City of Moscow dated June 25, 2014 N 35, applies to legal relations that arose from January 1, 2014)

1.5. Subjects of investment activity, including those that are a party to a special investment contract concluded with a public authority of the city of Moscow, pay a tax in the amount of 0.7 percent of the amount of tax calculated in respect of land plots used in the course of the implementation of investment priority projects of the city of Moscow (with the exception of plots of land specified in parts 1.6 and 1.7 of this article), from the first day of the quarter following the quarter in which the status of an investment priority project of the city of Moscow was assigned or confirmed, until the first day of the quarter following the quarter in which the status of an investment priority project was terminated city of Moscow. The list of land plots used in the course of the implementation of the investment priority project of the city of Moscow is established by the Government of Moscow.
Law of the city of Moscow dated October 7, 2015 N 51; as amended, put into effect on January 1, 2017 by the Law of the City of Moscow dated November 23, 2016 N 36.

1.6. Organizations pay a tax in the amount of 0.7 percent of the amount of tax calculated in respect of land plots occupied by technoparks or industrial (industrial) parks from the first day of the quarter following the quarter in which the technopark or industrial (industrial) park was assigned or confirmed the status of a technopark or industrial (industrial) park, until the first day of the quarter following the quarter in which the status of a technopark or industrial (industrial) park is terminated.
(The part is additionally included from January 1, 2016 by the Law of the City of Moscow dated October 7, 2015 N 51)
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Until December 31, 2017, the tax benefits provided for by part 1.6 of Article 3.1 of this Law also apply to organizations that, from January 1, 2016, are recognized as management companies or anchor residents of technoparks or industrial (industrial) parks. - Law of the city of Moscow dated October 7, 2015 N 51.
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1.7. Organizations pay tax in the amount of 20 percent of the amount of tax calculated in respect of land plots occupied by industrial complexes from the first day of the quarter following the quarter in which the status of an industrial complex was assigned or confirmed to the industrial complex, until the first day of the quarter following the quarter, in which terminated the status of an industrial complex.
(The part is additionally included from January 1, 2016 by the Law of the City of Moscow dated October 7, 2015 N 51)

1.8. Organizations in relation to land plots on which construction is carried out, reconstruction of sports facilities, including a football (ice) field and equipped with stands for spectators with a total number of seats of at least 12 thousand, or operation of these facilities, construction, reconstruction of which was completed after January 1, 2014 pay tax in the amount of:

1) 20 percent of the amount of tax calculated in 2014-2017;

2) 27 percent of the amount of tax calculated in 2018;

3) 34 percent of the amount of tax calculated in 2019;

4) 50 percent of the amount of calculated tax in 2020-2023.
Law of the city of Moscow dated April 13, 2016 N 14, applies to legal relations that arose from January 1, 2014)

1.9. Application in one tax period of the tax benefit established by part 1.8 of this article and the tax rate provided for by paragraph 3 of part 1 of article 2 of this Law is not allowed.
(The part is additionally included from April 15, 2016 by the Law of the City of Moscow dated April 13, 2016 N 14, applies to legal relations that arose from January 1, 2014)

2. In addition to the tax deduction established by Chapter 31 of the Tax Code of the Russian Federation, the tax base is reduced by 1,000,000 rubles in respect of a land plot owned, permanent (unlimited) use or life-long inheritable possession of taxpayers belonging to one of the following categories:
(Paragraph as amended, entered into force on January 1, 2019 by the Law of the City of Moscow dated November 21, 2018 N 26.

1) the clause became invalid from December 17, 2010 - the Law of the City of Moscow of November 3, 2010 N 46;

2) individuals who have I and II groups of disability (the clause as amended, entered into force on December 17, 2010 by the Law of the City of Moscow dated November 3, 2010 N 46, applies to legal relations that arose from January 1, 2010;

3) disabled since childhood;

4) veterans and disabled veterans of the Great Patriotic War, as well as veterans and disabled combatants;

5) individuals entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 "On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster", 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 Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" ;

6) individuals who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of 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;

8) one of the parents (adoptive parents) in a large family (the clause was additionally included from September 12, 2008 by the Law of the City of Moscow dated July 16, 2008 N 36, applies to legal relations that arose from January 1, 2008).

3. The tax benefits established by this article do not apply to land plots (parts, shares of land plots) leased (part as amended by Law of the City of Moscow dated November 23, 2011 N 54.

4. The part became invalid from January 1, 2012 - the Law of the city of Moscow of November 23, 2011 N 54 ..

5. The part became invalid from January 1, 2012 - the Law of the city of Moscow of November 23, 2011 N 54 ..

6. The taxpayers specified in paragraph 13 of part 1 of this article are exempt from taxation, provided that the share of income from scientific activities for the reporting (tax) period is at least 70 percent of the total income (part is additionally included from December 17, 2010

Article 4 (repealed from July 1, 2016)

(The article became invalid on July 1, 2016 - Law of the city of Moscow dated April 13, 2016 N 14.

Article 5 Final Provisions

1. This Law shall enter into force on January 1, 2005, but not earlier than one month after its official publication.

2. From the date of entry into force of this Law, the following shall cease to be valid:

1) Law of the city of Moscow dated January 21, 1998 N 1 "On land tax rates";

2) Law of the city of Moscow dated October 11, 2000 N 32 "On land tax benefits".

Mayor of Moscow
Yu.M. Luzhkov

Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"

Welcome to site. In the article we will talk about the land tax for people of retirement age. At the end of 2017, new changes in the tax code came into force, they also affected the land tax for pensioners.

Pensioners need to find out in detail this innovation, as well as find out what rights they now have when paying this tax.

On December 21, 2017, another law was adopted in the third reading, which changes some articles in the tax code, and also exempts people of retirement age from paying tax for 6 acres. That is, another amended land tax for pensioners was introduced in 2019.

This order was made by the President of the country at the time of the press conference, which was held with journalists. He argued that if a pensioner owns six acres of land, then this plot should not be taxed at all. And if the area of the site is larger, then the smaller area of the site will be taxed, minus the non-taxable 6 acres.

According to the explanations of the head of the State Duma Budget Committee, it became clear that this was done to reduce the amount of tax, since the cost of land increased significantly when recalculating the cadastral value, and along with the increase in cost, the amount of taxes also increased. This benefit applies to all pensioners.

The new law began its work on January 1, 2018 and it has retroactive effect. That is, it applies to taxes for 2017. The question of whether pensioners pay land tax or not has been resolved. Now pensioners do not pay the land tax in full. In other words, the calculation of the tax will take place minus 6 acres of land.

How was the land tax paid until 2018

It is necessary to familiarize yourself with the norms of the tax code, which relate to benefits in the payment of land tax. In accordance with Article 391 of this code, when changes were not yet made, taxpayers could exercise the rights of deduction in the amount of 10,000 rubles in one municipal territory in which the land plot is located and owned by the right of perpetual use or by inheritance. But this article does not say anything about whether pensioners pay land tax (land tax).

In other words, this deduction was presented as a fixed amount. Employees of the tax authorities calculated the land tax already taking into account this deduction.

But such a benefit extended only to several categories of citizens:

Heroes of the Russian Federation and the USSR, as well as holders of the Order of Glory.
Citizens who have a disability of 1 and 2 groups.
Disabled since childhood.
Veterans and disabled veterans of the Second World War and other military operations.
victims of the Chernobyl accident.
Citizens who test nuclear weapons, as well as those involved in the elimination of nuclear installations at test sites.
Citizens who became disabled as a result of nuclear weapons testing.

The amount of such a deduction did not depend on the real value of the land plot and the financial situation of the payers. But there were no land tax benefits for pensioners in this list. Many considered this an injustice, in the end it was corrected.

What is the tax credit now

In accordance with the latest changes in the Tax Complex, now the tax is not reduced by a fixed amount of 10,000 rubles for privileged categories of citizens, and a pensioner is exempted from paying land tax for 6 acres of land that is owned.

In other words, since 2018, a benefit has been provided not for a fixed amount of 10,000 rubles, but for 6 acres of land.

Recipients of a pension who were appointed under pension legislation.
Men who have reached the age of 60 and women who have reached the age of 55, who are entitled to life-long provision at the legislative level.

In accordance with the law, if a person is entitled to a survivor's pension or early retirement payment, then they are entitled to receive this benefit.

It is worth knowing that the financial situation of a person who has reached retirement age is not taken into account in this case. Pensioners who continue to work have also received the right to receive this benefit.

Many people ask if pensioners are exempt from land tax, but they do not pay tax if their plot is less than 6 acres, if the land is larger, then the tax will be charged minus 6 acres.

If, after the deduction has occurred, the tax base becomes negative, then the tax will be 0.

The calculation of the tax for the beneficiary occurs according to the appropriate formula: Tax amount = total area of the site - 6 acres.

Now the question has become urgent, whether a pensioner should pay land tax if several land plots are registered on him. You can use this benefit for several plots, but 6 acres will be deducted from only one plot, for which the pensioner will provide documents.

When choosing a site that falls under the exemption, it is required to report this to the tax authorities. It is necessary to submit an application for receiving benefits for the site before November 1, if this does not happen, then the tax will be charged in full. And the decision on the site should be made only once, it will not be possible to replay in the future.

That is, if a pensioner has 2 plots, then in order to receive land tax benefits for pensioners in 2019, he needs to apply to the Federal Tax Service before November 1.

Most often, documents are not required to be submitted to the tax office, since they have all the data, but in some cases it may be necessary to provide the cadastral number of the site and the agreement on the basis of which it becomes the property, for example, a contract of sale.

It is worth knowing that the notification form that must be filled out is approved directly by the Federal Tax Service in accordance with the law. You can send this notification to any tax authority, not only in person, but also on the official website of the tax service.

If a person did not have time to apply for a benefit or did not begin to do so, then the employee will select the site with the highest tax and make a deduction of 6 acres on it, such a decision becomes fair.

How to get a new tax deduction for land in 2019

According to the new law, pensioners can receive a tax deduction for land tax already for 2017. To do this, you need to apply to the tax authorities. Once an application has been submitted, it will not be possible to change the choice. The statement itself looks like this:

But few people know whether pensioners should pay land tax if this application is not submitted - no, employees will deduct for the plot with the maximum amount of tax.

The tax authorities have information about all the plots that are owned, since they have an interdepartmental exchange with the state Rosreestr.

Although it is not entirely clear why a pensioner should write an application for choosing a site for which the benefit will be applied if the Federal Tax Service still calculates and deducts 6 acres for the site with the maximum cadastral value and tax.

Is a local tax, i.e. it is paid to the budget of the municipality (or federal cities of Moscow, St. Petersburg and Sevastopol) where it is installed and in which the land plot is located.

Who pays land tax in 2019

Land tax must be paid by persons owning plots on the basis of ownership, permanent (unlimited) use or lifetime inheritable possession.

If land plots are owned by individuals on the right of gratuitous fixed-term use or were transferred to them under a lease agreement, the land tax no need to pay.

Land tax calculation

Land tax is calculated according to the following formula:

Land tax \u003d Kst x D x St x Sq,

D- the size of the share in the right to the land plot.

St– tax rate (you can find out the tax rate in your region on this page).

Kv– coefficient of land plot ownership (applies only in case of ownership of a land plot for an incomplete year).

Land tax benefits

In each specific region of the Russian Federation, benefits are provided for certain categories of citizens. They allow not only to reduce the amount of land tax required to be paid, but also not to pay it at all.

To obtain information about the established benefits for land tax, you can use a special service on the website of the tax service.

Calculation examples

Example 1. Calculation of land tax for a full calendar year

Object of taxation

Petrov I.A. owns a land plot in the Moscow region.

The cadastral value of the plot is 2 400 385 rubles.

Tax calculation

0,3%.

RUB 7,201(2,400,385 rubles x 0.3 / 100).

Example 2. Calculation of land tax for an incomplete calendar year

Object of taxation

In October 2018, Petrov I.A. registered the rights to a land plot located in the Moscow region.

Its cadastral value is 2 400 385 rubles.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

The land tax for the three months of 2018 in this case will be equal to: 1 801 rub.(2,400,385 rubles x 0.3 / 100 x 0.25),

where, 0,25 - coefficient of land ownership time (3 months / 12 months).

Example 3. Calculation of land tax for a share of a land plot

Object of taxation

Petrov I.A. owns ¾ of the land plot located in the Moscow region.

Its cadastral value in 2018 is 2 400 385 rubles.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

The land tax in this case will be equal to: 5 401 rub.(2,400,385 rubles x ¾ x 0.3 / 100).

Example 4. Calculation of land tax taking into account benefits

Object of taxation

Veteran of military operations Petrov I.A. owns a land plot in the Moscow region.

The cadastral value of the plot in 2018 is equal to 2 400 385 rubles.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

The land tax in this case will be equal to: 7 172 rub.((2,400,385 rubles - 10,000 rubles) x 0.3 / 100),

where, 10 000 rub.- a benefit that is provided to Petrov I.A. due to the fact that he is a combat veteran.

tax notice

For individuals, land tax is calculated by the tax service, after which it sends a notification to their address of residence, which contains information on the amount of tax, the deadline for payment, etc.

Tax notices in 2019 for 2018 will be sent to residents of Russia from April to September.

In case of detection erroneous data in the notification, it is necessary to write an application to the tax service (the application form is sent along with the notification). After confirming these data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.

Tax notice not received

Many land owners mistakenly believe that if they have not received a notification from the tax service, then they do not need to pay land tax. This is not true.

On January 1, 2015, a law came into force, according to which taxpayers in the event of non-receipt of tax notices are obliged to self-report to the tax authority about the presence of real estate objects, as well as vehicles.

The above message, with copies of title documents attached, must be submitted to the Federal Tax Service Inspectorate in respect of each object of taxation once before December 31 of the next year. For example, if the land was purchased in 2018, and no notifications were received on it, then information must be provided to the IFTS by December 31, 2019.

Therefore, in case of non-receipt of a notification, the Federal Tax Service recommends taking the initiative and contacting the inspection personally (you can use this service to make an appointment online).

In the event that a citizen independently reports that he has a vehicle for which tax has not been charged, the calculation of the payment will be made for the year in which the specified report was submitted. However, this condition is valid only if there was no information about the reported object in the tax office. If the notice for payment 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 liable under paragraph 3 of Art. 129.1 and fined in the amount of 20% of the unpaid tax amount, for the object for which he did not submit a report.

Deadline for payment of land tax

In 2019, a single deadline for the payment of property taxes has been established for all regions of Russia - no later than December 1, 2019.

note that in case of violation of the terms of payment of land tax, a fine for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation will be charged on the amount of arrears. In addition, the tax authority may send a notification to the debtor's employer about the collection of debts at the expense of wages, as well as impose a restriction on leaving the Russian Federation. Individuals will not be charged a penalty for non-payment of taxes.

You can pay land tax using a special service on the official website of the tax service.

For this you need:

How to find out tax debt

You can find out if you have tax debts in several ways:

By personally contacting the territorial tax authority of the Federal Tax Service at the place of residence.
Through the personal account of the taxpayer on the official website of the Federal Tax Service.
With the help of a special service on the Unified Portal of Public Services.
Through the data bank on the official website of the bailiffs (only for debtors whose cases are in enforcement proceedings).