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Land tax is local and is regulated by the legislation of municipalities, and in cities of federal significance - Moscow, St. Petersburg and Sevastopol - by the laws of these cities. Within the framework of the Tax Code, municipalities determine:
- tax rates;
- procedure and deadlines for tax payment;
- tax benefits, including the amount of tax-free amounts for certain categories of taxpayers.
Which organizations pay land tax?
Taxpayers for land tax 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 right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession.
Organizations do not report and do not pay taxes on land plots that they have the right to use free of charge or transferred under a lease agreement.
If the land plot belongs to the property constituting a mutual investment fund, the management company is recognized as the taxpayer. The tax is paid on the property that makes up the mutual fund.
Object of taxation for land tax
The object of taxation is land plots located within the municipality on whose territory the tax has been introduced. The following are not recognized as objects of taxation:
- land plots withdrawn from circulation in accordance with the law;
- land plots limited in circulation, which are occupied by particularly valuable cultural heritage sites, sites 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 circulation, occupied by state-owned water bodies;
- land plots included in 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 a land plot has changed after correcting an error made by a government agency when registering a plot or maintaining a real estate cadastre, or after challenging it: in this case, the correction is taken into account in calculating the tax base, starting from the period in which the erroneous data was used for the calculation. That is, the base of the current year and previous years are recalculated if an erroneous base was already used in them;
- if the cadastral value of a land plot has changed due to a change in the characteristics of the plot (the area has been increased, a new category of land has been assigned, etc.): apply the new cadastral value from the day the new characteristics of the plot are entered into the Unified State Register. When calculating the tax for the current year, two values will be used: before changes are made to the Unified State Register and after. Taxes for the previous year are not recalculated.
If a land plot is simultaneously located on the territories of several municipalities, for each of them the tax base is determined separately and is equal to the cadastral value of the share of the site attributable to the municipality.
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 purchasing real estate, the buyer receives title to a portion of the land that is occupied by the property and necessary for its use. The tax base for this plot for the specified person is determined in proportion to his share in the ownership of the land plot.
If real estate is purchased by several persons in joint ownership, the tax base for each will be an equal share of the cadastral value.
Tax and reporting period for land tax
The tax period for land tax is a calendar year. Reporting periods for taxpayer organizations are the first quarter, second quarter and third quarter of the calendar year - based on the results of these periods, advance payments must be made.
Legislative bodies of a municipality may not establish reporting periods. If there are none, then the tax is paid only at the end of the year, without advance payments.
Tax rate for land tax
Tax rates are established by regulatory legal acts of municipalities and laws of federal cities of Moscow, St. Petersburg and Sevastopol.
You can find out your rate on the website of the Federal Tax Service of Russia.
Bids cannot exceed:
— 0,3 %
- for agricultural lands and lands that are part of the agricultural use zones of populated areas. At the same time, the land must actually be used for agricultural production;
- for lands occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex;
- for plots acquired for housing construction, except for those used in business activities;
- for plots acquired for personal farming, gardening, vegetable gardening, and general purpose land, if they are not used in business activities;
- for areas that are limited in circulation and provided for defense, security and customs needs.
— 1.5% for other land plots.
Taxation is carried out at the same rates if tax rates are not determined by the regulatory legal regulations of the municipality.
A municipality can establish differentiated tax rates depending, for example, on the category of land or the location of the object of taxation of the site in the municipality.
Tax benefits for land tax
The following are exempt from taxation:
- organizations and institutions of the penal system of the Ministry of Justice in relation to land plots that are used to directly perform the functions assigned to these organizations;
- organizations - in relation to land plots occupied by public state highways;
- religious organizations - in relation to sites on which buildings for religious and charitable purposes are located;
- all-Russian public organizations of disabled people;
- "Skolkovo residents".
See the full list here.
Additionally, local authorities can introduce their own benefits - they will be valid only in the territory of the corresponding municipality (federal city). You can find out about them on the website of the Federal Tax Service of Russia.
The procedure for calculating land tax and advance payments for 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 plot of land for the purpose of housing construction, the tax and advance payments on it are calculated at a reduced rate - 0.3%, unless local authorities have set a lower rate. Additionally, a multiplying factor is applied:
- coefficient 2 is applied for 3 years from the date of state registration of ownership of the land plot and until the state registration of rights to the constructed property;
- coefficient 1, if construction and state registration of rights occurred before the expiration of three years, then the overpaid amount of tax is offset or returned to the taxpayer in the general manner;
- coefficient 4, if housing construction has exceeded the 3-year period, during the following years and until the state registration of rights to the constructed object, the coefficient is applied.
Taxpayer organizations for which advance payments are established independently calculate land tax and advance payments thereon 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.
At the end of the tax period, organizations transfer to the budget the difference between the calculated tax amount and 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 plot must be taken into account when calculating tax and advance payments. To do this, a coefficient is calculated: the number of full months of ownership of the plot is divided by the number of calendar months in the tax (reporting) period.
The number of full months of ownership of a plot is calculated as follows:
- if the ownership of a land plot or its share was received before the 15th day (inclusive) or the termination of the right occurred after the 16th day or later, the month of emergence (termination) of the specified right is taken as a full month;
- if ownership of a land plot or its share occurred after the 15th day or 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 submit to the Federal Tax Service at the location of the taxpayer or site an application in the form approved by Order of the Federal Tax Service of Russia dated July 25, 2019 No. ММВ-7-21/ [email protected] The deadline for submitting the application is not established, but do This should be done before the tax payment date so that the Federal Tax Service has all the information to verify the amount received. The tax office recommended filing an application for benefits for 2020 in the first quarter of 2021.
Who must pay land tax and what determines its amount?
Not every businessman has to pay land tax.
As soon as a land plot appears as part of his property, the issue of calculating and paying this tax becomes relevant. For example, on January 21, 2020, the company registered ownership of land - from that moment on, it has the obligation to calculate and pay land tax (clause 1 of Article 388 of the Tax Code of the Russian Federation).
If the company decides to register the land under the right of free-term use or has entered into a lease agreement, it does not have the obligation to pay land tax and there is no need to look for an answer to the question of how to calculate the land tax (clause 2 of Article 388 of the Tax Code of the Russian Federation).
IMPORTANT! Land tax is local and is regulated not only by the Tax Code (Chapter 31), but also by land and municipal legislation (in terms of establishing benefits, rates, and payment procedures).
The amount of tax depends on several factors: the regional location and cadastral value of the site, the purpose of its use, the tax rate and the availability of benefits. In relation to this tax, regions are given the opportunity to:
- approve the amount of rates on it, without going beyond the limits established by the Tax Code of the Russian Federation;
- differentiate these rates;
- introduce additional benefits;
- decide on the payment of advance tax;
- set payment deadlines (until 01/01/2021).
From 01/01/2021, local authorities do not determine payment deadlines for land tax. The deadline will be the same throughout the country: March 1 for annual taxes and the last day of the month following the reporting period for advance payments. The new rules are effective from the annual payment for the 2021 tax period.
Starting with the tax for 2021, its declaration has been canceled, and the Federal Tax Service will send messages with the amount of tax calculated according to the data it has. The message will indicate the cadastral number of the plot, the amount of tax, the tax period, as well as the data on the basis of which the tax is calculated: tax base, tax rate, amount of tax benefits, etc. However, this does not mean that legal entities no longer need to calculate the tax themselves. This responsibility will remain with organizations in the future. After all, the payer must know the amount in order to make advance payments during the year (if such are established by local authorities). And the message from the tax office is more of an informational nature. And he will receive it after the deadline for paying advances (see, for example, letter of the Ministry of Finance dated June 19, 2019 No. 03-05-05-02/44672).
Important! Recommendation from ConsultantPlus Compare the amount of tax calculated by the inspectorate with the amount you calculated and paid. If they are equal, then the tax was calculated and paid correctly. If the amounts differ, check:... What to check and what to do in case of an error (yours or the tax authorities), see K+. Trial access to the system can be obtained for free.
ATTENTION! If you do not receive the notification, you are required to independently inform the tax authorities about your taxable property. Read about the nuances in the material “Organizations will have to report transport and land plots to the tax authorities.”
Next, we will consider the procedure for calculating land tax for a legal entity.
Results
Organizations calculate the tax amount independently. They pay the tax quarterly (if local authorities have introduced advances) and at the end of the year. Payment deadlines have been changed from 2021.
Individuals and individual entrepreneurs receive a tax notice from the Federal Tax Service and pay tax at the end of the year no later than December 1 of the year following the reporting year.
Sources:
- Tax Code of the Russian Federation
- Law of Moscow “On Land Tax” dated November 24, 2004 No. 74
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
The procedure for calculating and paying land tax on a plot (basic formula)
How is land tax calculated for 2021? At first glance, it’s usually: we multiply the tax base by the rate. In this case, the cadastral value of the land established at the beginning of the corresponding tax year serves as the base (clause 1 of Article 389 of the Tax Code of the Russian Federation).
Important! Hint from ConsultantPlus Where to find the cadastral value of a plot for land tax There are several ways to find out the cadastral value: order an extract from the Unified State Register of Real Estate... You will find two more ways to find out the cadastral value in K+. You can get trial access for free.
If land is bought or sold during the year, the land tax formula will be adjusted taking into account the period of land ownership (the coefficient Kv is calculated as the ratio of full months of land ownership to 12 months). A month in which the ownership right arose before the 15th day or was lost after the 15th day is considered complete (clause 7 of Article 396 of the Tax Code of the Russian Federation).
A different coefficient (Ci) should be applied if the cadastral value changes during the year.
How the tax is calculated in this case, read the article “Calculation of land tax when the cadastral value changes.”
A special procedure for calculating land tax applies if the land is located on the territory of two municipalities at once. Then the cost of the plot is divided between these entities, taking into account the share of area located in each of them (clause 1 of Article 391 of the Tax Code of the Russian Federation). And for each part, its own tax calculation is made using the benefits and rates corresponding to each of the entities.
An example of determining the base for land tax if the site is located in the territories of two municipalities from ConsultantPlus Organizational site with an area of 1,000 square meters. m is located on the territories of two municipalities (MO). Municipality No. 1 accounts for 480 sq. m, for municipality No. 2 - 520 sq. m. m The cadastral value of the plot in the Unified State Register of Real Estate as of January 1 of the year is 2,000,000 rubles. Let's determine the share of the plot for each municipality: For the full example, see K+. This can be done for free.
The company is required not only to calculate land tax based on the cadastral value using all coefficients - it is equally important to report to the tax office on time and pay the tax.
How to calculate and pay tax, read the article “Land tax for the year - how to calculate and when to pay?”
Regional law may require quarterly advance tax payments. Each such payment is calculated as ¼ of the annual tax amount (clause 6 of Article 396 of the Tax Code of the Russian Federation) taking into account the number of months of ownership in the corresponding quarter (clause 7 of Article 396 of the Tax Code of the Russian Federation).
We tell you when to pay advance payments for land tax in the article “Deadlines for paying advance payments for land tax.”
State fees when going to court
In case of applying or filing claims to various types of judicial bodies (magistrates' court, pension fund, etc.), pensioners do not have to pay state fees. The following conditions affect this:
- The appeal is related specifically to the pension issue (non-payment of benefits, refusal to provide benefits and other problems);
- The pensioner's claims do not exceed 1 million rubles.
If questions arise from other areas, pensioners pay state fees in accordance with the general procedure.
Calculation of land tax based on cadastral value using an example
Let's see how to calculate land tax for 2021. For example, a company that registered ownership of a land plot on January 21, 2020, found out its cadastral value at the beginning of the year (980,000 rubles) and the tax rate (1.5%) in force in the relevant area (from the local land regulatory legal act). These legal acts do not provide benefits or increasing coefficients.
Let's calculate land tax in 2021:
980,000 rub. × 1.5% × 11/12 = 13,475 rubles,
Where:
11/12 is a coefficient that takes into account the full months of ownership of the plot (from February to December) from the 12 months of 2021. January is not included in the calculation, since the right to land arose in the second half of the month.
Let's look at an example of how to calculate land tax if local land legislation provides for advance payments. Using the initial data of the previous calculation, we obtain the following:
- The advance payment for the 1st quarter of 2021, taking into account the number of months of ownership, will be 2,450 rubles. (1/4 × 980,000 × 1.5% × 2/3);
- for each of the following reporting periods (for half a year and 9 months of 2021), the payment will be 3,675 rubles. (1/4 × 980,000 × 1.5%);
- at the end of 2021, it will be necessary to pay to the budget an amount equal to the difference between the full tax amount calculated for the year, taking into account the number of months of ownership, and the amount of advance payments accrued for this year (13,475 – 2,450 – 3,675 × 2 = 3,675).
IMPORTANT! The tax is paid in full rubles (observing the rounding rule) - this is established by Art. 52 of the Tax Code of the Russian Federation.
Download a sample payment order for payment of land tax here .
Simultaneous application of ownership and change factors
According to the Federal Tax Service (letter dated May 23, 2018 No. BS-4-21/9823), supported by the Ministry of Finance (letter dated June 6, 2018 No. 03-05-04-02/38570), a tax with the simultaneous application of ownership and change coefficients other than 1, calculated by the formula:
Ni = KS1 × Sn × Kv × Ki1 + KS2 × Sn × Kv × Ki2,
Where:
Neither is the tax on the site, the value of which has changed;
KS1 - initial cadastral value;
Сн - tax rate;
Kv - ownership coefficient;
Ki1 - change coefficient equal to the ratio of the number of months of ownership before the change in value to the total number of months of ownership;
KS2 - new cadastral value;
Ki2 is the change coefficient equal to the ratio of the number of months of ownership after the change in value to the total number of months of ownership.
How to calculate land tax taking into account the benefits?
Benefits contained in the Tax Code of the Russian Federation or established by local authorities can exempt a company from paying land tax in whole or in part (Article 395 of the Tax Code of the Russian Federation).
If municipalities have provided a benefit for a company's land plot, the tax is calculated taking into account this benefit.
Let's continue our example of calculating land tax: a company has located a scientific center on its land plot (it occupies 20% of the area and is used for its intended purpose), and local authorities have provided tax exemption for land plots used to house scientific institutions.
The land tax will then be calculated as follows.
- Let's determine the tax base:
(980,000 rub. – 980,000 rub. × 20%) = 784,000 rub.
- Let's determine the amount of tax at a tax rate of 1.5% and coefficient (Kv) = 0.9167 (previously calculated as 11/12):
784,000 rub. × 1.5% × 0.9167 = 10,780 rubles.
Read more about the benefits established by the Tax Code of the Russian Federation in the article “Object of taxation of land tax” .
Non-taxable lands and state benefits
Certain types of land plots are not subject to tax (clause 2 of Article 389 of the Tax Code of the Russian Federation). These include areas:
- occupied by federal facilities listed in paragraph 4 of Art. 27 Land Code of the Russian Federation;
- on which cultural heritage sites, water bodies and forests listed in sub-clause are located. 2, 3, 4 p. 5 art. 27 Land Code of the Russian Federation;
- plots of common ownership on which multi-apartment residential buildings are located.
The Tax Code exempts certain categories of organizations and citizens from taxation (religious organizations, societies for the disabled - the full list is given in Article 395 of the Tax Code of the Russian Federation).
In addition, there are preferential categories of citizens (WWII veterans, pensioners, disabled people, Chernobyl victims) who have the right not to pay tax on 600 square meters. m of one of the plots belonging to them (clause 5 of Article 391 of the Tax Code of the Russian Federation).
Is it possible to calculate land tax paid by legal entities online?
How to calculate land tax online? This is a completely natural question with modern automation of settlement processes. Services for calculating tax amounts using an online calculator are offered by many websites.
But you can take advantage of these offers if the tax calculation algorithm is quite simple (for example, there are no benefits, and the site is located on the territory of one municipal district). Otherwise, you will not be able to find a universal calculator.
As practical experience shows, it is better to calculate land tax using a formula you created yourself (automating the process using Excel spreadsheets or other proprietary computer developments).
And for individuals and individual entrepreneurs, a special service is available on the Federal Tax Service website, which will calculate the amount of tax online. See details here .
