How is house tax calculated for individuals in [year]

How is land tax calculated?

The Federal Tax Service determines the amount for each land owner based on information from Rosreestr: cadastral value and category of land.

From April to September, tax officials send notifications to the registration address or the location of the site. The owner of the property must pay for the previous year by December 1 of the current year.

The amount is determined based on the length of time the land has been owned and the number of owners. When calculating, 4 options are used:

1. For a full calendar year.
2. For part of the year.
3. For a share.
4. According to the tax rate.

IMPORTANT! The owner is not exempt from paying unless he receives a receipt. The defaulter is issued a fine of 20% of the assigned amount. Tax officers have the right to demand payment of debt and penalties within three years from the date of purchase of real estate.

Land tax benefits for legal entities

The amount of money paid to the state can be reduced with the help of benefits specifically reserved for organizations and companies. They are divided into two types according to their installation location:

1. Federal benefits are specified in Article 395 of the Tax Code. Companies associated with religious, shipbuilding, cultural, road, scientific and technical, and public activities have the right to reduce the tax rate. The Federal Penitentiary Service also falls under the preferential system.
2. Local benefits. They cover certain areas of land plots, the size of which is less than the standards established by local and regional authorities.

A legal entity pays tax to municipal institutions at the location of the property.

Calculation of land tax based on cadastral value

Rosreestr employees calculate the cadastral value of land every five years based on a number of factors:

• location;
• squares;
• socio-economic development of the region;
• soil quality;
• infrastructure;
• availability of amenities and residential buildings.

Information on the estimated cost is contained in the USRN database. It can be found on the Rosreestr website; to do this, you need to enter the cadastral number or address of the site. Or order a paid statement.

An electronic statement costs 250 rubles for citizens and 700 rubles for organizations, and a paper statement costs 400 rubles. and 1100 rub. respectively.

If the owner considers the cadastral value to be too high, he writes a statement to Rosreestr and asks to recalculate the price, and in case of refusal, he goes to court.

To independently calculate the land tax, you need to know two parameters: the cadastral price and the tariff rate. The tax rate is set by the state. Regional authorities, according to the Tax Code, have the right to reduce its size.

The law sets a rate of 0.3% for agricultural land and housing construction. To calculate the tax on other plots – 1.5%. The government has the right to reduce this figure to 0.1% or introduce benefits for individual citizens. The difference is compensated from the local budget.

ATTENTION! Indigenous residents of the Far East, Siberia and the Far North are exempt from paying taxes.

Procedure for calculating property tax

Citizens are required to pay taxes only on those assets for which they have ownership rights, confirmed by the appropriate document - “Certificate”, or an extract from the cadastre (issued from 2021).

The algorithm for calculating payments to the budget is as follows:

H = (KS - HB) x C

, Where:

• N – payment amount for the current year;
• KS - cadastral value of real estate;
• NV – tax-free value of property;
• C is the tax rate.

The tax deduction is due to all owners and amounts to 50 sq. m for a residential building, or 1 million rubles. for a complex of buildings with residential premises. If a citizen owns two houses, he can apply the deduction to only one of them.

To show how taxes on houses with plots are calculated, here are a few examples:

Example 1:

The citizen is the owner of a single complex consisting of a cottage, a garage and a boiler room, the area of ​​all buildings is 234 square meters. m. The cadastral valuation as of 01/01/2019 is determined at 8 million rubles. The tax amount will be:

(8 million - 1 million) * 0.1 / 100 = 7 thousand rubles.

Example 2:

The couple are the owners of a garden plot on which a house of 60 square meters is located. m. and a bathhouse of 30 sq. m. m. The property is registered in the name of the husband, so he is a tax payer. The cost of the house as of January 1, 2019 is 600 thousand rubles, the bathhouse is 100 thousand rubles.

To calculate the tax, you first need to determine the amount of the tax deduction. To do this, we calculate the taxable area of ​​the building: 60 square meters. m. - 50 sq. m.=10 sq. m.

In this example, the tax base will be:

600 * 10 / 60 = 100 thousand rubles.

Tax payment for garden house:

100 * 0.1 / 100 = 100 rub.

Tax payment for a bathhouse:

100 * 0.1 / 100 = 100 rub.

Formula for calculating tax

The general formula for calculating land tax is established by the Tax Code of the Russian Federation and looks like this:

interest rate × cadastral value × number of shares.

Tax officers enter a time coefficient if the owner has owned the land for less than a year, and determine it by dividing the number of months in ownership by 12.

The local administration can reduce the tax amount if the owner of the land belongs to the category of beneficiaries.

How to calculate land tax in 2021: calculation formula and examples

Features of the tax

Who pays.
‌According to‌‌ the law‌ ‌ everyone who owns plots of land must pay for land ownership, registered for permanent use or lifelong inheritable possession. A very limited category of Russians have the right not to pay at all. This includes residents of the Far North - small indigenous peoples living in regions with a harsh climate. There are no other categories of Russians completely exempt from this payment at the federal level, although the law provides for benefits, which we will discuss in detail below.

Tax amount.

‌Payment for land goes not to the federal, but to local budgets,‌ so how much to pay is dictated by local authorities. Regional leaders cannot‌ increase the rate at their own discretion; it is fixed‌ by law and amounts to:‌

• 0.3% for lands for social purposes, that is, used for‌ building houses or running personal peasant farms;‌
• 1.5% for other lands - usually this category includes plots for‌ commercial use.‌

But you can reduce the rate down to zero. It is also possible to exempt some categories of people from paying altogether. So in most regions, veterans and disabled people, large families, and pensioners do not pay for land. There are no such benefits in federal laws. They may be operating in your area.‌

To find out exactly, you can contact the tax office in your city or look at the information service of the Federal Tax Service, which provides data on benefits not only for land, but also for other mandatory payments.

Who performs the calculation of land tax?

The tax office calculates the fee for land ownership. The owner does not need to do anything, just wait until the payment arrives, and it will indicate the amount to be paid. The letter must arrive by mail at least one month before the payment deadline. Payment must be made before December 1, which means the notification must be received no later than November 1.

With the advent of electronic services, the Federal Tax Service actively recommends that taxpayers use them. Letters in the mail are often lost, which causes dissatisfaction with people and controversial situations. On the tax office website you can register a personal account and receive notifications there.

Information in your personal account appears earlier than it arrives by mail, and if the tax amount raises questions, you can file a complaint in advance and demand that the tax be recalculated. True, for this it is important to understand how the land tax is calculated and to justify the requirements for recalculation, for example, to provide documents confirming the right to the benefit.

How to calculate land tax‌

Since 2015, there have been more questions in this area, and all because tax authorities have switched to a new regime for calculating tax amounts. Previously, the standard value of plots was used for this, today - the cadastral value.

The standard price for social land is lower than the cadastral price, since when calculating the standard value, it is taken into account what potential income can be received from conducting any activity on this land. If the plot is intended for building a residential building or running a dacha farm, it is impossible to expect any income from it, therefore the standard value of such land was low.

The cadastral valuation takes into account completely different factors. Here, the area, location, availability of communications, and infrastructure, that is, the cadastral value is close to the market price of the land, which means it cannot be low. The larger the city, the more expensive the land in it; the further into the regions, the cheaper. Therefore, calculating the tax on a land plot of the same area in different cities gives completely different amounts, because the cadastral value of land can differ several times.

The calculation of the cadastral value of land is carried out by expert organizations, in other words - private firms with which local authorities enter into contracts. The data is transferred to Rosreestr, which maintains a database of the cadastral value of plots. To find out how much your plot was valued and what amount to calculate from land tax, you need to go to the Rosreestr website, enter the cadastral number in the form and send a request. The data should appear on the screen within a few seconds.‌

Benefits when calculating land tax

The transition to a new regime for calculating land tax has significantly increased the amounts in the bills of many Russians. To soften the tax burden for the most vulnerable categories, a federal benefit of 6 acres was introduced. They can use it:

• pensioners - not only by age, but also those who receive a social pension;‌
• disabled people;‌
• people of pre-retirement age - women after 55 years and men after 60 years;
• veterans;‌
• combatants;‌
• military pensioners;‌
• large families

For them, when calculating land tax, the rule applies - the amount is not paid for the entire plot, but only for the difference from the area and 6 acres. If the area of ​​the plot is less than six acres, you do not need to pay anything, if it is equal to this figure, the same. But if the plot is 8 acres, you will have to pay tax, but only for 2 acres.

If you bought a plot and have not owned it for a full calendar year, the fee amount should be less, taking into account the time of ownership. If you do not own the entire plot, but only part of it, then the tax will be a multiple of this part, and each owner will receive his own payment.

If there are several plots, you will have to choose which one to pay the full amount for, and which one will have a discount. It is provided upon application, which must be filled out using a form and sent to the tax post office or through your personal account. You can indicate to the tax authorities which area the benefit should apply to, for this you also need to fill out an application. If this is not done, the amount will still be recalculated, but at the discretion of the Federal Tax Service. Typically, the site with the highest tax amount is determined to be preferential.

Formula for calculating a plot of land and examples‌

The land tax can be calculated using the formula:‌

Н = Кс × Рд × Нс / К‌

The formula uses the following values:‌

• N - tax payable or the amount that the tax service must present to you;
• Kc is the cadastral price of the plot, you can find it out on the Rosreestr website;
• Rd - the size of your share if the plot has several owners. If one —‌ we take this parameter as one;‌
• NS - tax rate, the standard is set at 0.3%, in your region it may be the same or lower, you can find out exactly on the Federal Tax Service website;
• K - ownership coefficient, which takes into account the duration of ownership of a plot during a calendar year, with the year of ownership taken as 100.

Let's look at examples of how to calculate land tax.‌

Ivanov has a plot of 6 acres.

The cadastral value is 2,000,000 rubles. The owner does not have any benefits, the plot has belonged to him for a long time, he is the only owner. As a general rule, the amount will be calculated as follows:‌

N = 2,000,000 × 0.3 / 100 = 6,000 rubles‌

Ivanov is a pensioner, and he has a dacha plot of 6 acres.

‌He doesn’t pay for the land, because the area is equal to the preferential one.‌

Ivanov is a pensioner, the area of ​​his plot is 8 acres,‌

and the cadastral value is 3,000,000 rubles. When calculating, you need to subtract the preferential 6 acres from this area in order to clarify the tax base.

3,000,000 / 8 = 375,000 rubles - cadastral value of 1 hundred square meters

375,000 × 2=750,000 rubles - cadastral value of 2 acres, from which the tax will be calculated

N = 750,000 × 0.3 / 100 = 2250 rubles‌

Ivanov bought a plot of 6 acres in October,‌

he has no benefits. Cadastral value - 2,000,000 rubles. The amount will be calculated taking into account the ownership period, which is 3 months or 0.25 part of a year. We think like this:‌

N = 2,000,000 × 0.3 / 100 × 0.25 = 1,500 rubles‌

You can calculate the amount yourself or use the online calculator on the Federal Tax Service website. Or you can enter your Taxpayer Identification Number (TIN) into the form on the Autonalogs website and within a few seconds find out what tax payments have been accrued to you. You will see not only land tax, but also property and transport taxes, if you are required to pay them, and you will also be able to pay tax fees online without registration.

Examples of calculations

Examples of standard tax calculations:

1. A plot of land in SNT with a cadastral price of 150,000 rubles has been owned for more than a year, has one owner, and there are no benefits. The tax amount will be: 150,000 × 0.3% × 1 = 450 rubles.
2. Land for individual housing construction costing 250,000 rubles. It was in the possession of one owner for three months, then was sold. The amount is divided between the seller and the buyer: 250,000 × 0.3% × 3 ⁄ 12 = 187.50 rubles. for the first owner. For the second: 250,000 × 0.3% × 9 ⁄ 12 = 562.5 rubles.
3. The owner owns half of the plot. The land is not classified as horticultural, residential or defense land. Price – 160,000 rub. The tax amount will be: 160,000 × 1.5% × 0.5 = 1,200 rubles.
4. A garden plot is valued at RUR 200,000. and belongs to a combat veteran who has a benefit of 10,000 rubles. Tax amount for the beneficiary: (200,000 – 10,000) × 0.3% × 1 = 570 rubles.

If the owner has not received a receipt, he can find out the amount of debt on the State Services portal, in his personal account on the Federal Tax Service website or at the regional tax office.

Who needs a calculation?

If a citizen officially owns plots of land, uses them on an indefinite basis or disposes of them for life, then he must pay the tax in full. Other forms of ownership, such as rental or temporary ownership, are not subject to taxation. The tenant's responsibilities do not include payments to the treasury - this is only necessary for the owner.

Taxable items do not include:

• removed, limited plots of land that are not involved in property circulation;
• land plots related to historical monuments and cultural heritage of the country;
• lands of forest and water funds;
• plots that belong to the owners of the apartment building located on them.

If a legal entity does not have ownership rights to a property, but only rents land, then it is exempt from paying compulsory tax.

Calculator

To calculate land tax, you must fill in the following fields:

1. Cadastral value (minus the amount of the benefit, if any).
2. Interest rate (0.3% for agricultural land and housing construction. To calculate the tax on other plots - 1.5%).
3. Shared ownership. For example: 1/3 - 33%, 1/2 - 50%, 1 - 100%.
4. If the owner owns the plot for less than a year, then the actual number of months is indicated.

The necessary information for filling out the fields is indicated in the extract from the Unified State Register and on the Rosreestr website.

Basis for calculating land tax

The starting point for calculating the amount of payment for land property is the value according to the cadastre; its size is fixed at the regional level and is listed in the state register.
You can easily find out this information using the official website of the main registration authority. Sequence of the procedure for determining the amount of tax

:

• Make sure whether there is a local authority requirement to make an advance payment or not.
• Find out about the availability of benefits.
• Check current information on the latest tax rate for the category of land owned by the organization.
• Find out what the value of the land plot is according to the cadastre.

The basic formula by which land tax is calculated looks like this:
Land tax = cadastral value x interest rate

The calculated value obtained after assessing the land at the state level in accordance with the classification of its purpose is taken as of the date when the land plot was registered.

The Tax Code of the Russian Federation is the legislative basis. This document regulates the limits of the rate: from 0.3% for the categories presented in paragraph 3 of Article 394, for the rest - up to 1.5%.

According to the statutory documents, the category of the land plot, which is the property of the enterprise, is specified.

If local authorities have not made a decision on setting the interest rate, the maximum payment amount established by the Tax Code of the Russian Federation is taken as a basis.

When transferring land tax quarterly, advance payments must be made. At the end of the year, the total amount of tax is calculated, from which advance contributions paid are deducted.

Advance payment of land tax is determined by the following formula:

Advance payment = cadastral value x interest rate / 4

You can see how to use the official website of the fiscal service to automatically calculate the tax on a land plot in the video presented.

Taxation of a plot of land and a house on this plot - is there a difference?

According to paragraph 1 of Article 389 of the Tax Code of the Russian Federation, land plots, including those provided for individual housing construction, are objects for collecting land tax.

In turn, a residential building built on such a plot is recognized as the property of a citizen. In view of this, on the basis of paragraph 1 of Article 401 of the Tax Code of the Russian Federation, the house is subject to property tax.

Thus, the difference in the taxation of land for individual housing construction and a house located on this site is that different taxes are charged on their value. At the same time, different calculation methods have been established for land tax and property tax for individuals.

Reference! The land tax for individual housing construction is calculated based on the cadastral value of the land. And for a residential building, the payment is calculated as a percentage of the cadastral (or inventory) value of the property.