What is the rate of land tax per year. Land tax on agricultural land. How to pay land tax to legal entities

Purchase land plot implies not only the acquisition of rights, but also the fulfillment of tax obligations. What will be the land tax rate in 2017? Who approves it and how is this indicator determined? The answers to these questions and more - in our consultation.

Who should pay

All individuals and organizations that own plots of land must pay the considered type of deduction to the budget. The frequency of receipt of funds to the budget from individuals is once a year.

By general rule payment at the established tax rate of land tax is subject to 3 conditions:

1. The property is recognized by the Land Code of the Russian Federation.
2. The owner has documents of title.
3. The land is listed in the cadastre.

Of course, payers must comply with payment deadlines that:

• spelled out in the law (legal entity);
• indicated in the document from the IFTS (individual).

Only the owner of this property should pay land tax. For temporary use cash there is no need to deduct to the budget.

Financial obligations to the treasury arise from the moment of registration of land real estate.

Who installs

Now about who sets the land tax rates. Local authorities have the right to regulate their size. The size can be the minimum, average and maximum allowable by the Tax Code of the Russian Federation. At the same time, officials always take into account the features of the area.

The basic land tax rates are established by the Tax Code. And on its basis - the legislation of Moscow, St. Petersburg, Sevastopol, as well as the representative bodies of municipalities. The rules and terms of payment are also regulated by local administrations and authorities of federal cities.

What parameters affect the tax rates for land tax

The indicator under consideration depends on various factors:

• categories of land;
• purpose of the site;
• location;
• total area (indicated in the data sheet);
• permission to use property;
• presence / absence of benefits, etc.

If local authorities do not approve the exact amount of tax for their territory, then you should keep a guideline for specific land tax rates. They are established by Article 394 of the Tax Code of the Russian Federation.

Tax for a land plot for residential construction, but temporarily not developed by the owner (for example, preparatory or repair work is being carried out), can be paid at a reduced rate. This right is provided by Art. 394 of the Tax Code of the Russian Federation and clause 8 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of 2009 No. 54.

Maximum land tax rates for 2017 according to the RF Tax Code

Federal legislation sets limits that cannot be exceeded when determining the tax rate. So, the permissible sizes are regulated by Article 394 of the Tax Code of the Russian Federation. They depend on the parameters discussed above, and also partly on the payer's category. Let's consider them in more detail.

It is easier for individuals: after all, they should not care how to determine the tax rate for land tax. They automatically receive a notification from the IFTS. Although it will always not be superfluous to double-check all the initial data and calculations of the tax authorities.

The cadastral value can be found in the USRN. The payer just needs to enter the corresponding site and fill out the search form. After reporting the cadastral number and identifying the property, the required information is provided. The rest of the parameters of the site are indicated in the technical documents.

Base value

Many, of course, are interested in who approves the base rate of the land tax, which then appears in the Tax Code of the Russian Federation. So: the value in question appears at the filing of the Government of the Russian Federation, as well as relevant ministries and departments. It depends on:

• cadastral characteristics of the site;
• its area;
• other features of the earth.

In 2018, the tax rate for the land tax has increased significantly compared to 2017. In addition, a further increase in the rate is projected until 2020. Of course, land tax benefits are provided for certain categories of citizens. Let's consider this issue in more detail.

Who pays

Land tax for individuals is a type of local taxation, the funds of which are transferred to the municipal budget.

Land tax for legal entities is paid throughout the entire activity of the enterprise, from the moment of formation and ending with closure. Payments are provided for at the legislative level and apply to the entire period of entrepreneurial activity, when an individual entrepreneur or organization receives commercial benefits.

Tax payments for the right to own a land plot apply to the following categories of citizens:

• persons who own land on the basis of ownership;
• heirs with the right of lifetime ownership;
• citizens who own land on the basis of perpetual use.

It should be clarified that individuals who have received a land plot for free fixed-term use or who are tenants are exempt from paying land tax.

Important! The timing of land tax payments is set at the legislative level, so the required transfers must be received in the municipal budget no later than December 1.

Changes in 2018

The key change that happened to the land tax is the settlement procedure.

In particular, earlier it was taken as a basis book value plot, now it is the cadastral value. You can familiarize yourself with the basic amount for taxation on the Rosreestr website.

These calculation rules came into force in January 2017. It should be noted that the changes affected only 29 constituent entities of the Russian Federation. This is a kind of test of the pen, after successful completion of which the optimal calculation formula will be displayed.

The new principle of collecting land tax is not yet ideal, so further improvements and changes will be made. One thing is certain annual rate increase is planned for 5 years... Thus, the final amount will be set in 2020.

Calculation example for 2017

Land tax is calculated using the following formula: H \u003d K * D * S * Kf.

The decoding of the definitions looks like this:

• H - land tax;
• K - cadastral value of the site, taken from the official resource of Rosreestr;
• D - the size of shared ownership;
• The rate is individual for each region, you can find out on the FTS website: nalog.ru;
• Кф is the ownership coefficient applied in cases where the site is owned for less than a calendar year.

Example

Ivanov I. I is the owner of the land plot, the cadastral value of which is 2,400,385 rubles.

The land is located in the Moscow region, so the tax rate is 0.3%.

Substituting the values \u200b\u200binto the formula, we get the following:

2 400 385*0.3/100.

As a result, the amount of land tax will be 7,201 rubles.

If the site is owned for less than a year, the ownership ratio is taken into account.

Taking into account the previous example, we substitute the variable: Ivanov I. And owns the land for 3 months, this is a coefficient of 0.25 of the calendar year.

Substituting this number in the formula, we get the final amount of 1 801 rubles.

Tax rates

The tax rate is determined by territorial authorities or cities of federal significance. However, the size is strictly regulated by article 394 of the Tax Code of the Russian Federation.

On the example of Moscow and the region, it will look like this.

The percentage is taken from the calculation of the cadastral value of the land.

Privileges

Any taxation scheme implies favorable conditions for certain categories of citizens and organizations.

The right to use concessions is regulated by article 395 of the Tax Code of the Russian Federation. This applies to the following institutions:

1. Organizations related to the Federal Penitentiary Service of the Russian Federation.
2. Businesses that own areas where public highways are located.
3. Religious organizations.
4. Centers for the disabled, where the number of people with disabilities prevails (at least 80% of the total number of participants).

If we talk about individuals, the decline tax rate provided for such categories of citizens:

• persons with confirmed disabilities of groups 1 and 2;
• disabled children;
• participants in hostilities and local conflicts;
• wWII veterans;
• victims of man-made disasters;

In addition, municipal authorities have the right to independently determine the categories of citizens and organizations for which taxation will take place according to the preferential grid.

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Payment terms

Territorial authorities can not only establish preferential categories of citizens, but also the border dates for land tax payments.

It was already mentioned above that individuals are required to make the required tax deductions no later than December 1, 2017-2018.

For legal entities and organizations, a different settlement procedure is provided. Here, the maximum allowable deadlines are set on February 1, however, the organization is not entitled to pay tax before the end of the reporting period.

Companies making advance tax payments are calculated according to the established schedule. Amount for the last reporting quarter must be entered no later than February 1 of the coming year.

Violation of the transfer schedule implies the imposition of penalties. This is 20 and 40% of the payment if the delay is independent and deliberate, respectively.

Important! In addition to the established fine, the organization is subject to a penalty in the amount of 1: 300 refinancing rate of the Central Bank of the Russian Federation for each overdue day.

KBK

When filling out the reporting, the KBK must be indicated (code budget classification). This is a numerical combination that reflects a specific financial transaction that allows you to track the receipt of funds.

The KBK for land tax looks like this:

Land tax penalties

Land tax penalty

Numeric encoding identifies the addressee, the group of financial transfers, the type of taxation, the item of income, the budget and the reason for the transaction.

Watch a video about land tax for individuals

All land plots owned must be subject to land tax. This fee is local and the municipal authorities of the territories independently determine the rates, payment procedure and benefits for it.

In 2019, the land tax has undergone significant changes, affecting its size. As a result, local budgets will be replenished in greater volume. This component should have a positive effect on the development of the regions.

What is the land tax in 2019

The calculation of the land tax is based on the cadastral value of the site, taken as of the beginning of the payment year. Usually the tax office calculates the amount of tax for ordinary citizens. In the notification, we see the name of the object, the cadastral value, the tax rate and the total amount payable.

What has changed with the onset of 2018? A significant change was the increase in the cadastral value of land, approaching the market value. This will affect the growth of taxes and hit the wallet of Russians.

So that the blow to the budget of families who own land plots of any category would not be too strong, the legislators decided to increase the tax in several stages. This means that the cadastral value will grow gradually - by 20% annually. Thus, the land tax will gradually increase, and by 2020 will reach the full amount.

The land tax rate is 0.3% for:

• plots for gardening and horticulture, other than those used for commercial purposes,
• agricultural land,
• plots under an apartment building, divided into all tenants by shares, in proportion to the area of \u200b\u200bthe apartment to the common house,
• sites with utilities, as well as for government needs.

The rest are taxed at a rate of 1.5%.

tax code allows the use of a differentiated rate, depending on the category of land and its permitted use.

What is the peculiarity of the cadastral value of real estate?

A lot of work has been done to calculate the new cadastral value close to the market value. The appraisers had to analyze many sources for the sale of plots, from where the average price was derived. It was she who formed the basis for determining the cadastral value.

Of course, this method of determining the price is not entirely correct and accurate. It does not take into account the possible bargaining between the seller and the buyer, that is, the original cost of the sale is taken, and not the transaction as such. Also, such parameters as the location of the site, its location in relation to settlements, as well as infrastructure and transport accessibility were not taken into account. All this significantly affects the value of the land plot.

The average figures of the statistical bases do not reflect real prices. This may result in an increase in the cadastral value, which does not reflect the actual picture on the market. In fact, the issue of price remains controversial and may lead to complaints from disgruntled citizens.

The correct decision on the part of officials was a gradual increase in the cadastral value. Paying taxes that have increased at once would have become a burden for many Russians, given that the incomes of the population have begun to fall in recent years.

Of course, all taxpayers understand that these funds go to the local budget. Development and improvement of the region is impossible without them. But the family budget should not suffer from exorbitant taxes either.

Land tax relief

Benefits can significantly reduce the calculation of the tax. Insofar as land tax is local, then the list of regional beneficiaries is determined by the authorities of the territories on which the lands are located. The exact list of categories that benefit from tax relief and in what amount can be clarified with the territorial tax authority of the municipality where the land plot is registered, or with the administration.

Some include:

• heroes of the Soviet Union and Russia;
• people with disabilities;
• veterans of the great patriotic war;
• participants in the Chernobyl disaster.

In order to receive the due reduction or exemption from fees, you must apply to the tax office with an application for the provision of a benefit. Together with the application, you will need to provide documents of your choice, with which you can confirm it. (Clause 10 of Article 396 of the Tax Code of the Russian Federation).

However, for each type of tax, the state also determines federal beneficiaries. According to clause 7 of Article 395 of the Tax Code of the Russian Federation, the small indigenous peoples of the North, Siberia, and the Far East of Russia are exempted from tax on lands used for the preservation and development of traditional crafts, economic activity and lifestyle.

Changes from 1 January 2019

Now it will be easier to get the benefit. To do this, you do not need to submit documents confirming the right to the privilege, but simply fill out an application, indicating the details of the title document.

How to calculate land tax: formula and examples

A single formula is applied to calculate the land tax:

ZN \u003d NB x NS

Tax base multiplied by tax rate. This norm is enshrined in the Tax Code, article 396.

• The tax base is the cadastral value of land plots.
• We considered the tax rate a little earlier and determined that in most cases for individuals it is 0.3.

But the law stipulates other norms as well. So, for example, if the site is provided or purchased natural person for the construction of a residential building, a higher coefficient may be applied to the calculation of the tax.

Suppose the right to this land plot under the individual housing construction is registered by a citizen, but he is in no hurry to build a house. After 10 years from the date of registration, such land will be established coefficient 2.0... Only after the housing has been built and must be registered, the rate will become the usual rate.

The amount of land tax for the past year is calculated based on the time of ownership of the site. In this case, for a full month, the one in which the right arose before the 15th or terminated after the 15th will be accepted. And the month in which the right arose after the 15th or terminated before the 15th is not taken into account at all.

Example 1. Citizen K. bought and registered the ownership of a plot of land for gardening and horticulture on March 13, 2018. Then the months of ownership will be taken from March to December, that is, 10 months. The tax office must take it into account when calculating tax and issuing a receipt. After calculating the full amount of tax for the year, divide it by 12 months and multiply by 10. This is exactly what will be payable.

Example 2. Ms F. sold the plot of land on February 10, 2018. Since the transaction for the alienation of rights occurred before the 15th day of the month, he will not participate in the calculation of the tax due. Therefore, you can only take into account 1 month (January) and expect a receipt from tax authority with the amount to be paid only for him.

The land tax for legal entities using land for various purposes is different, but it is calculated as a percentage of the price of a plot according to the cadastre. Let us consider the mechanism for calculating the tax, the applicable rates, the specifics of payment and penalties for non-payment of land tax by legal entities.

Land tax for legal entities: objects

Land plots located on the territory of municipalities are taxed for enterprises and companies. Only lands withdrawn from circulation, classified as forest resources or occupied by state property do not have the status of a tax object.

Property tax on the land plot of the organization: tax base

You can find out the size of the tax base of the land at the disposal of the company by contacting the Rosreestr website, or by making an official request to the territorial department of the department and getting the appropriate certificate. The cadastral value of the site must be established on January 1 in the reporting period and published on the administrative website by the regional authorities. If the cost according to the inventory has not been calculated, since not all regions have yet managed to establish it, then the standard cost is involved in the calculation.

Land tax of organizations: rates

Russian legislation establishes the obligation to pay land tax for legal entities that own appropriately formalized land plots. The calculation is based on knowledge of the cadastral value of the site and the current tax rate.

The rates are set by the RLA of regional formations in the amount not higher than:

• 0,3% if the plots are:
  • - are agricultural land and are used for the production of agricultural products;
  • - occupied by housing facilities, utilities of the housing and communal complex or purchased / received for housing development;
• 1,5% for sites used for other purposes, such as commercial.

Regional authorities have been given the right to establish tax rates - to reduce or increase them, without exceeding the aforementioned standard established by the Tax Code of the Russian Federation.

Land tax for organizations in 2017: calculation

Land tax for legal entities in 2017 is calculated according to the formula proposed by Art. 396 of the Tax Code of the Russian Federation:

H s \u003d C to * C n, where

H s - the amount of tax,

C to - the cost of the site according to the cadastre (or normative, if the cadastral has not yet been determined),

C n - the current rate.

Exemption from payment of land tax by legal entities

There is a very impressive list of organizations that are exempt from tax. These are the lands:

• penal institutions;
• state highways;
• religious complexes;
• disabled people's organizations;
• enterprises engaged in arts and crafts;
• special and free economic zones, as well as the Skolkovo center.

At the discretion of local legislators, other categories of benefit payers may be established.

How to pay land tax to legal entities

As a rule, the regional authorities establish a quarterly payment, and the land tax for legal entities is calculated in parts: at the end of each quarter, they calculate and pay advance payments according to the formula:

H s \u003d C k * C n * ¼, i.e. the fourth part is calculated from the annual tax amount.

Advance payments, calculated on a quarterly basis, are paid on a cumulative basis in accordance with the conditions established in the region. The final payment is calculated as the difference between the total tax and the advances paid.

Land tax: due dates for legal entities

Determining the timing of tax payment by the current legislation is also given to the introduction of local entities. Therefore, each enterprise is guided by the adopted regional documents. Most often, they set certain deadlines for the payment of advances and the final amount of tax. And, if the exact dates of quarterly advances must be established for each region, then the deadline for the final payment for the year should not be later than that established in the Tax Code of the Russian Federation: legal entities pay land tax no later than February 1 of the reporting year.

Where to pay the land tax of the organization

Land tax for legal entities is calculated and paid to the Federal Tax Service Inspectorate at the location of the company. At the end of the tax period (year), the company is obliged to submit to the tax office at the location of the site the corresponding declaration in the prescribed form. Only companies declare land tax for legal entities if they are included in any category of payers of this tax.

Payment of land tax by legal entities: liability of companies

In case of violation of the terms of tax payment, or non-payment by the legislators, penalties are provided. So, failure to comply with the terms of payment will lead to the issuance of a fine to an official in the range of 300 - 500 rubles, and non-payment threatens the company with a more solid punishment - 5% of the unpaid amount.

Land tax is a substantial levy that requires regular and timely payment to the state budget. The legislation regarding this payment in 2019 has undergone certain changes. They will be explored in the article.

Legal and regulatory framework

The main regulation for calculating this fee is the Tax Code of the Russian Federation. The speech about objects excluded from the tax base is in Art. 389 of the Tax Code of the Russian Federation. These include following items:

• the territory of apartment buildings;
• object bases;
• subjects related to cultural heritage;
• protected areas.

The base is the amount by which the annual regular fee is calculated. This is the cadastral price of the property based on the number. From the beginning of the new year, it will be identical to the full indicator of the cost of the site.

Changes for 2019

Within the framework of the provisions of the Ministry of Finance, an explanation was given that the calculation of ZN will be made in 2019 during the change in the cadastral value of the site. Moreover, measures to recalculate the amounts payable will be carried out for three tax period preceding the calendar reporting interval.

It is customary to use any piece of land located on Russian territory as a base.

Where to pay

The entities obliged to pay this fee are ordinary citizens and legal entities that own real estate. People who are engaged in the leasing of land or exploiting them urgently do not undertake to make this payment. The law provided for several categories of owners exempted from paying the amount for 600 sq. m. of any plot, regardless of the purpose of the land.

In case of exceeding the area of \u200b\u200bthe mark of 600 squares, the base parameter will be calculated as the share of the plot from which 6 ares is subtracted. If the property owns a smaller area, the fee is not paid. When a subject is in the ownership of several sites at the same time, he is assigned the right to independently choose the basis for taxation.

To determine a specific object, you must make an appeal to the Federal Tax Service with a declaration paper from a legal entity.

How to calculate with examples

The beginning of the application of the new taxation scheme, when the cadastral value acts as the NB, is being carried out gradually. This process started 5 years ago. Since then, every year the parameter has been increased by 20%. These norms are regulated within the framework of the Federal Law No. 334 dated 03.08.2018.

Determination of rates is carried out on the basis of the provisions prescribed in Art. 394 of the Tax Code of the Russian Federation. If no other values \u200b\u200bwere foreseen in this part, the tax value will be equal to 0.3% in both 2018 and 2019.

This parameter of the rate for land plots with next appointment:

• agricultural work;
• personal use by legal entities and individuals;
• organization of housing construction measures.

Speaking about other types of land plots, we can say that their taxation is carried out at a rate of 1.5%. The values \u200b\u200bare not fixed in size and may vary towards the smaller side. Such inaccuracy can be triggered by the object's relation to a certain category, the peculiarities of its location, the degree of infrastructure development, etc.

As a rule, a decrease in the size value of the rate is observed in relation to lands located at a distance from large settlements. To determine the final amount to be paid, a special formula is used:

ZN \u003d K (ST) * ST * KV,

• ZN - land tax,
• K (ST) - the value of the tax rate (you can find it on the official website of the federal tax inspectorate),
• Kv - a special coefficient through which the ownership of the land plot is displayed (when using it for less than a year).

Knowing this equality, you can easily calculate the value of this tax for individuals and legal entities.

Rate and terms of payment

The time period during which it is required to pay for the fact of using land resources is identical for all regions. You can pay the state for land until December 1 of the next year. The date of repayment of debt to the state for 2019 is December 1, 2020.

Ignoring the time periods allocated for the payment of this fee implies the accrual of financial penalties. In particular, for the amount of arrears, a penalty will be assigned, amounting to 1/300 of the size indicator of the current refinancing rate for each day of delay.

The tax service has the right to send a letter (notification) to the employer of the owed person related to the collection of the amount of debt at the expense of wages or a ban on leaving the country. Moreover, this punishment applies to ordinary citizens and business leaders.

In Art. 122 of the Tax Code of the Russian Federation provides for several basic measures of responsibility for violation of the time frame for the deduction of contributions. So, 20% the amount of non-payment in case of unintentional violation. In the event of a moderate evasion from financing public spending, it will be necessary to pay already 40% ... The violation is automatically recognized as intentional if the debtor cannot prove other positions in court.

If the tax office finds that the owner of the site has been hiding from paying this fee for a certain period of time, he will be forced to pay the amount of the contribution in double the amount.

It is worth noting that the purchased plot will require the construction of at least one building within 10 years and an official registration. Otherwise, the tax amount will be doubled.

In order to simplify the settlement activities carried out, you can use special calculator... It is presented on a variety of virtual resources. All that is required from the taxpaying organization is to enter data on the tax base and rate. The system will automatically calculate the amount to be paid and summarize.

How to reduce the amount of land tax

There is a high probability that due to the revaluation of the cadastral value, the tax amount will decrease in 2019. The head of the Ministry of Property Relations Averkiev (Moscow region) announced the planned revision in this direction. This is due to the fact that in many constituent entities of the Russian Federation, the assessment work was carried out 5-6 years ago, and updating this information is not an urgent need.

Plays an important role reforming the system, which will be used for cadastral analysis. Today, such activities are carried out by many enterprises. Therefore, the procedure for regulating a unified approach is not always available.

Nevertheless, the government has a plan - to entrust this branch to a bureau of state importance. Officials are convinced of the possibility of systematizing prices using this approach. Until 2019, organizations had the opportunity to challenge this decision, but from January 1, it disappeared.

Drawing up a declaration

The declaration for the payment of land tax is drawn up in the classical manner. It contains the following information:

• data about the taxpayer;
• the time interval for which the tax is calculated;
• the amount to be paid;
• the tax base;
• the rate at which the fee is determined.

The submission of the declaration must be carried out strictly on time. Otherwise, the government side will take some punishment.

Preferential terms for payment of land tax

Enterprises in some regions are entitled to receive preferential terms for the payment of this fee. After all, their provision depends on the specific subject of the Russian Federation.

Such firms can count on participation in certain benefits, and in some situations - completely free from payment... To obtain detailed information, you should refer to the official resource of the Federal Tax Service.

Challenging court decisions: documents presented by the owner

In the process of conducting commercial work, the land owner runs the risk of encountering difficulties. For example, with problems in relationships with opponents. Such issues are resolved through the courts. To participate in disputes, it is worth acquiring following documents:

• certificate confirming ownership of the site;
• providing proof of belonging to the category of users (managers) of property;
• certificate confirming the fact of the valuation;
• technical passport of the object;
• boundary plan;
• a receipt guaranteeing the payment of the state fee.

Practice shows that a large share of calls ends successfully - with a win.

You can learn more about how the tax is compiled below in the video.