Payment of land tax: where, how and how much Printable version

The property tax calculator is a convenient online tool that allows you to easily calculate your down payments.

Use these ConsultantPlus materials for free to correctly calculate and pay property taxes:

1. Background information: property tax rates for organizations in the constituent entities of the Russian Federation.
2. Ready-made solution: how to calculate and pay corporate property tax.
3. Typical situation: payment and reporting of property taxes.
4. Tax accounting and reporting forms: forms and samples of completion.

The legislation regarding property tax is changing, and you need to stay up to date with the latest changes in order to correctly calculate the property tax for legal entities in 2021, correctly determining the tax base. A free online calculator will help you check your calculations.

Determination of the tax base

When determining the tax base, not all property is included in it. Only real estate that is accepted for accounting by the taxpayer and is listed on the organization’s balance sheet is considered taxable. Objects that do not participate in determining the tax base are divided into two groups: exempt and preferential.

The list of property that is not recognized as an object of taxation is given in paragraph 4 of Art. 374 Tax Code of the Russian Federation. For example, land plots and other environmental management objects (water bodies, natural resources) and others. At the same time, all movable property objects are excluded from the tax base.

Read more: Property tax return: filling out a new form

As for benefits, taxpayers who have the right to use them are enshrined in clause 3 of Art. 56, paragraph 2 of Art. 372 of the Tax Code of the Russian Federation. There are only two types of privileges:

1. Federal benefits that apply throughout the country. Those taxpayers who meet the stated requirements have the right to use them. They are enshrined in Article 381 of the Tax Code of the Russian Federation.
2. Regional relaxations, which are approved by the authorities of the constituent entities of Russia. The rules on benefits apply exclusively within a specific region.

IMPORTANT!

If an organization applies a regional benefit, then it is necessary to follow the legislation of the constituent entity of the Russian Federation.

It is convenient to check the current regulations on the official website of the Federal Tax Service. If a specific type of benefit is not approved, abolished, or canceled for the current calendar year, then you cannot use the privilege. You will have to calculate the amount according to general rules.

When to submit land tax reports

At the end of 2021, organizations no longer need to submit a land tax return. This won't be needed in the future either.

Instead, the tax office will send organizations a message with the amount of land tax, which it calculated based on its own data. It will be sent within six months after the taxpayer was supposed to pay the tax, so you can only check the tax office’s calculations, but you will have to calculate it yourself.

Check whether the amount you paid matches the tax calculation. If yes, then there is no reason to worry. If there are discrepancies, then there are several options:

• you overpaid tax - you can offset or return the overpaid amount;
• you underpaid the tax - you need to repay the arrears and pay penalties;
• The tax office made a mistake in the calculations - within 10 working days you must provide an explanation confirming the correctness of your calculation.

If a message from the tax office did not arrive before September 1, this may mean that it does not have information about your land plots. In this case, the organization is obliged to inform the inspectorate about all objects of taxation in the form approved by Order of the Federal Tax Service of Russia dated February 25, 2020 No. ED-7-21 / [email protected] It is submitted before December 31 of the year in which the message from the tax office should have been received. Failure to comply with this obligation will result in a fine of 20% of the unpaid tax amount.

Preparation for calculation

Let's distribute all property recorded in accounts 01 and 03 into 5 groups:

Tax amount calculation

If you need to determine how much to pay for an object taxed at cadastral value, you will not need a calculator for calculating property tax for legal entities in 2021, since the formula is quite simple:

Advance payment = cadastral price × rate.

To calculate the down payment, divide the resulting figure by 4.

Read more: Example of calculating corporate property tax

It is much more difficult to calculate based on the average annual value, and here the property tax calculator for legal entities in 2021 based on cadastral value will not be useful, since the algorithms are different. In this case, the residual value of the objects is first summed up, then the average annual price of the property is determined, and then it is multiplied by the tax rate. To calculate advance payments, repeat the same procedure, but divide by 4, 7, 10, depending on the period for which the payment is made. The contribution payable for the year is determined by reducing the total amount by the advances paid.

The formula for calculating the advance payment for property tax is as follows:

Land tax

The calculator calculates land tax based on the cadastral value of a plot of land and the land tax rate. The cadastral value of a plot of land can be found on the Rosreestr portal, which is very convenient. The land tax rate is determined by the municipality in whose territory the land plot is located, usually 0.3%. Below the calculator for reference are articles from the tax code, where you can see more details.

Land tax

Cadastral value of a land plot

The rate of land tax established on the territory of the municipality

Reducing the tax base for preferential categories of taxpayers

Decimal places: 2

Land tax amount

Tax Code of the Russian Federation, Part Two, Section X: Local taxes, Chapter 31. Land tax

Article 390. Tax base

1. The tax base is defined as the cadastral value of land plots recognized as an object of taxation in accordance with Article 389 of this Code.
2. The cadastral value of a land plot is determined in accordance with the land legislation of the Russian Federation.

Article 391. Procedure for determining the tax base

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

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

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

1. The tax base is determined separately in relation to shares in the common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.
2. Taxpayer organizations determine the tax base independently on the basis of information from the state real estate cadastre about each land plot owned by them by right of ownership or right of permanent (perpetual) use.

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

1. Unless otherwise provided by paragraph 3 of this article, the tax base for each taxpayer who is an individual is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out cadastral registration, maintaining the state real estate cadastre and state registration of rights to real estate and transactions with him.
2. The tax base is reduced by a tax-free amount of 10,000 rubles per taxpayer on the territory of one municipal entity (federal cities of Moscow and St. Petersburg) in relation to a land plot owned, permanent (perpetual) use or lifetime inheritable possession of the following categories of taxpayers:

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

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

3) disabled people since childhood;

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

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

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

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

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

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

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

Article 394. Tax rate

1. Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:

1) 0.3 percent in relation to land plots:

classified as agricultural lands or lands within agricultural use zones in populated areas and used for agricultural production;

occupied by the housing stock and objects of engineering infrastructure of the housing and communal complex (except for the share in the right to a land plot attributable to an object not related to the housing stock and objects of engineering infrastructure of the housing and communal complex) or acquired (provided) for housing construction;

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

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

2) 1.5 percent in relation to other land plots.

1. It is allowed to establish differentiated tax rates depending on the categories of land and (or) permitted use of the land plot, as well as depending on the location of the object of taxation in relation to municipalities included in the intracity territory of the federal city of Moscow as a result of changes in its borders, in the event , if, in accordance with the law of the federal city of Moscow, land tax is classified as a source of income for the budgets of the specified municipalities.
2. If tax rates are not determined by the regulatory legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg), taxation is carried out at the tax rates specified in paragraph 1 of this article.

How to calculate tax using an online calculator

Since the calculation for property taxed at the average annual value is labor-intensive, we suggest using a property tax calculator as a main or auxiliary tool.

We will briefly tell you how to use it and give an example of calculating property taxes.

Step 1. In the first window, enter the tax rate accepted in your region. The default value entered is 2.2%.

Step 2. Fill in the residual value figures for each month.

Step 3. Click the “Calculate” button.

As a result, you will be able to find out the average annual value of the property, the total amount of tax, the amount of advance payments and the amount to be paid additionally.

At the same time, the property tax calculator will show quarterly and semi-annual payment amounts.