Who is exempt from paying land tax: categories of beneficiaries

Concept of land tax

Land tax is understood as a collection into the state budget of the region. The amount of the contribution is established on the basis of the price that was assigned during registration in the cadastral system and is based on the location of the land and its purpose.

Land is treated as part of real estate, so the tax calculation will be identical. The category of payers includes owners and users of plots. The tax rate varies between 0.1–2.5% of the cadastral registry assessment. The definition of the circle of payers is enshrined in the Tax Code in Article 389.

Legislation

The scope of taxation as a whole is regulated by two parts of the Tax Code of the Russian Federation. This also applies to land tax issues. Chapter 31 is devoted specifically to this payment, which establishes its collection from both legal entities and citizens. As for beneficiary organizations, you can learn about them from Article 395 of the Tax Code of the Russian Federation.

This article is quite voluminous in content, which suggests that legal entities in Russia are provided with fairly favorable tax conditions.

However, not every legal entity can be exempt from paying land tax; for this it is necessary to be an organization with a strictly defined type of activity. What types of activities these are are described in more detail below.

Are pensioners and disabled people exempt from paying land tax?

This question worries almost all pensioners. After the adoption of changes to legal acts relating to land, the rate increased significantly. Not every person receiving pension benefits can pay this amount. Therefore, a discount on paying this fee was developed for them.

Considering Article 395 of the Tax Code, one can see that representatives of small nationalities have a complete exemption from paying the tax: indigenous residents of the Northern, Siberian and Far Eastern regions, whose plots are used for the purpose of preserving and further promoting their traditions. Such lands are adapted for national farming or traditional crafts.

For other persons, a benefit is established that will reduce the tax rate. This category includes:

• Heroes of the USSR, Heroes of the Russian Federation, as well as pensioners - full holders of the Order of Glory;
• disabled people of the first two groups;
• persons with disabilities since childhood;
• WWII veterans and combatants;
• people who have received radiation exposure from nuclear power plants and are protected by law;
• those who received or suffered radiation sickness or disability as a result of nuclear testing.

The benefit applies only to 6 acres. In 2021, a category of pensioners was added. If a person owns a larger plot, the benefit is valid only for 300 sq.m. For the remaining area the standard rate is charged.

Municipalities determine their preferences and the conditions for their provision for each category of citizens.

Therefore, the answer to the question of whether pensioners and disabled people are exempt from paying land tax is negative if the size of their plot does not exceed 6 acres.

Federal and local levels

Federal benefits are reflected in the country's Tax Code.

Moreover, at this level for organizations, these relaxations become absolute – legal entities are completely exempt from paying state fees.

As for individuals, it is not only relevant for them to be given the opportunity to ignore the tax altogether - they are also covered by the option of reducing the amount of the mandatory contribution. This statement is regulated by the provisions of Art. 391 Tax Code of the Russian Federation.

Land tax from individuals

In addition to the country’s Tax Code, local authorities also take part in the formation of conditions on a preferential basis. To find out the privileged categories of persons in this fact, you will need to familiarize yourself with the relevant local regulations.

To do this, you need to visit either the official website of the region, or use a special service of the Federal Tax Service of the Russian Federation. The second option is implemented quite simply - you will need:

1. Log in to the virtual resource.
2. Select a subject of the state.
3. Specify the tax category and its period.
4. Establish a specific area of ​​the region - this point does not apply to cities of federal significance (Moscow, St. Petersburg and Sevastopol).

Obtaining information about benefits on the Federal Tax Service website
After specifying the information, the user is provided with all information on tax support, which is implemented in accordance with the decisions of the municipality. For federal cities, the conditions on the preferential principle are based on regional acts.

In particular, the Law “On Land Tax” (adopted on November 23, 2012) is relevant in St. Petersburg - its provisions regulate complete exemption from payment of the contribution. In addition to the categories of citizens receiving privileges under federal decisions, the order of the authorities of a constituent entity of the Russian Federation extends this opportunity to:

• disabled people: from birth, category 1, combat;
• combat veterans;
• persons critically exposed to radiation.

Also, this law has become relevant due to a decrease in the tax base for certain groups of persons:

• some military personnel;
• families recognized as large families - that is, they have three (or more) children whose age does not exceed 18 years;
• families raising a child with a disability category;
• people of retirement age.

In addition, the regional act provides preferential conditions for some legal entities.

For example, the state land tax may not be paid by city authorities, as well as institutions operating on an autonomous, government and budgetary basis.

For Moscow and the Moscow region, a law with an identical name is relevant (adopted on November 24, 2004). In accordance with his positions, we can conclude that the list of legal entities that do not have to worry about paying the state fee has expanded quite significantly:

• regional authorities and city municipalities;
• individual institutions: state-owned, autonomous, budgetary, trade unions;
• organizations providing jobs for persons with disabilities;
• private companies operating on a non-commercial basis;
• some cooperatives.

Individuals living in the Moscow region also have increased privileges. For example, citizens whose status corresponds to the title of Hero of the Russian Federation or the USSR are not required to pay land taxes at all.

Calculation of land tax for individual (disabled people, veterans, large families) beneficiaries at the federal level occurs with the condition that the tax base can be reduced by a certain amount.

Combat veteran Prolov K.N. has its own site in the Moscow region. Its cadastral value is 2 million rubles. The rate is 0.3% of the cadastral value.

In accordance with the status of Prolov K.N. has the opportunity to take advantage of a discount on reducing the amount of the base to be paid in 1 million rubles - this figure is typical for his region. The amount to be paid will be 3,000 rubles = (2,000,000 – 1,000,000)*0.3/100.

Benefits for disabled people (groups 1 and 2)

It is worth immediately noting that for disabled people, federal laws do not provide for an option with a complete exemption from payment - its provisions apply only to certain types of benefits.

In particular, disabled people of category 1 and those who received this status in childhood can use the opportunity to reduce the base from which the tax is calculated - the reduction must exceed the cost of 600 square meters of land.

Federal laws do not provide benefits for persons with disability group 2, but municipal authorities often resolve this injustice.

Important: relaxations can be extended to only one plot of land owned by a citizen.

The procedure for applying for preferential conditions is quite simple:

1. First of all, it is necessary to draw up an application in the approved form: the number of the tax department where the documents will be submitted, the surname, first name, patronymic of the applicant and the individual taxpayer number must be written down.

   The text itself contains a request for the assignment of benefits for land tax, the address of the site and the basis according to which the public service is obliged to provide these conditions. Next, the citizen is advised to check the request - registration with errors may lead to refusal of consideration.

   Read also:  Structure. In the Russian Federation, the tax system is three-level:

   
   Sample of filling out an application for land tax benefits

2. Before submitting, you must also take care of collecting a package of necessary documents, which will determine whether the citizen belongs to one of the categories of persons entitled to receive special conditions. The evidence may be a certificate of disability or a certificate of a WWII veteran.
3. The package of documents is submitted either personally or through a proxy - in this case it is necessary to issue a notarized power of attorney in advance.

Important: benefits for disabled people are valid for as long as there is a valid reason for its implementation. That is, if a citizen has a disability, then he continues to manage the site and pay the fee, taking into account the concessions provided.

If, during the next medical and social examination, the category was not confirmed, then he is deprived of benefits. Typically, re-examination must be completed every year - for disability group 2, every 2 years - for disability group 1. Lifelong disability status is assigned very rarely.

Veterans of Labor

In the Russian Federation, there are two groups with the title Veteran of Labor. The first is considered as a Labor Veteran of the Russian Federation, the second possible is a Veteran of the Republic of Ingushetia, for example.

It is worth considering this division, since it depends on how the benefits for the land plot will be updated and whether they will be used at all.

In particular, the provisions of Russian legislation clearly determine that at the federal level only Labor Veterans of the Russian Federation can transfer the fee in question at a reduced tax base.

All other persons with this title should rely only on acts of regional and local significance.

If the municipality decides to change the provision of privileges for Veterans of the Russian Federation, then they must be guided by the decisions of the Government of the Russian Federation - local regulations cannot deprive or reduce the position of benefits. They only have the power to improve the conditions for paying government fees.

The size of the reduction in the tax base for such Veterans corresponds to the size of the reduction for disabled people - not less than the cadastral value of 600 square meters. Also, the benefit can be extended to only one plot owned by the Veteran.

Therefore, it is worth additionally noting that when filling out an application for relief, it is necessary to indicate the address where the land is located.

Important: the title Veteran is granted upon award to a citizen without the need for subsequent re-examination - therefore, the benefit will be provided for an indefinite period.

This privilege can be canceled or expanded only if a new decision is made by federal or local authorities.

Which organizations are exempt from paying land tax?

In addition to individuals, legal companies are also given the right to receive benefits. The list of such organizations is based on their performance of special functions.

The determination of the fee for organizations is based on the category into which the land falls. There are several types of plots that are not subject to the tax:

• not included in circulation;
• of cultural value;
• nature reserves;
• protected state areas;
• including water resources that are state property.

Submission rules

It is important to understand that registration of a land tax reduction is provided individually for each citizen upon completion of the appropriate application.

That is why employees of the Federal Tax Service do not have the legal right to provide tax reductions even for preferential categories of citizens.

A preferential offer is issued based on the collected documentation provided to the nearest branch of the Tax Service. You will need to attach a completed application to it.

In case of a positive decision, employees of the Federal Tax Service will automatically issue an extension of the preferential land taxation.
Simply put, submitting documents is only necessary once.

Who sets the benefits?

The tax is credited in two directions: to the federal and local budgets. The establishment of benefits will be carried out by bodies of both levels of government. The government determines generally accepted rates and the conditions for their application.

According to federal law, organizations that:

• belong to the department of the Ministry of Justice of Russia;
• whose main activity is road construction;
• carry out religious activities;
• represent communities of people with disabilities;
• develop creative people;
• included in a special economic zone.

For more specific territories, the parameters of benefits are considered by municipalities. They can expand and complement preferences. Therefore, in some regions of Russia, pensioners are also included in the preferential class.

Requirements for exemption from land tax

By studying the laws, it is easy to understand who is included in the circle of persons excluded from paying land taxes. A citizen must provide evidence to the tax authority that he belongs to this category in order to receive a preference. A professional lawyer will help you defend your right to reduce your tax base. He will explain to the person or organization whether their site belongs to legally protected areas or has other privileges. In cases where the tax authorities disagree with the requirement to provide benefits, the case will be referred to the court. In such a situation, you cannot do without the help of a specialist.

What benefits are available to legal entities?

For most legal entities, tax legislation is not

establishes no benefits. That is, unlike citizens who can claim tax deductions in various amounts, a legal entity either pays land tax at rates established differently in the relevant municipalities, or is exempt from paying it completely.

Of course, a reduction in the tax rate in some cities can be considered some relief. For example, for enterprises engaged in production in the city, the land tax rate can be reduced by one third.

Therefore, the benefit for legal entities is expressed in complete exemption from paying tax, but subject to special conditions for this.

Who is completely exempt from paying

It can be summarized that both individuals and organizations will be fully exempt from tax. Their right is specified in tax legislation. An organization can receive an exemption in cases where a water body, forestry or nature reserve is located on the land area. They also do not pay tax for territories that have state protection.

The type of individuals eligible for exemption includes indigenous residents of the North, Far East and Siberia. If their main goal is established - to preserve the traditions of folk crafts and economics, as well as to promote their development. Pensioners and disabled people receive a benefit, which is expressed in getting rid of the tax charged on 6 acres. In cases where the plot exceeds this size, the remaining square footage is charged the full rate approved in the region. This discount also applies to families of military personnel who have lost their breadwinner.

Categories of beneficiaries exempt from paying tax

The category of beneficiaries, unfortunately, currently has only one option. It includes nationalities represented by a small number of people belonging to them. We are talking about peoples:

• Far Eastern;
• Siberian;
• northern.

In addition, not all plots are eligible for benefits, but only those on which the represented nationalities lead a traditional way of life, while they engage in fishing like their ancestors.

Do pensioners pay land tax?

In this article we will look at the amount of land tax, what categories of beneficiaries exist and how to apply for benefits to the tax authorities.

It is imperative to take into account that for some individuals it is possible not to completely cancel the payment, but to partially reduce it. Thus, the following have the right to reduce the financial base for calculating the amount of the fee by ten thousand rubles:

• citizens with disabilities;
• liquidators of the accident at the Chernobyl nuclear power plant and liquidators of similar man-made disasters;
• combat veterans, etc.

Tax benefits for combat veterans: list of areas

For this group of the population there are various benefits, including tax benefits. A complete list of tax breaks can be found in our article.

Since the cadastral price of land becomes more and more every year, such a trifle as ten thousand rubles will not have a serious impact on the amount of deductions paid subsequently. However, it is nice to know that some savings did occur.

Payment of tax is made after receipt of a notification from the inspection by an individual. At the same time, it sometimes happens that service employees indicate the amount, forgetting to apply the benefit described above. In this case, you need to contact them; it is better to personally go to the department to which you belong according to your place of residence, provide notice and documents confirming your right to reduce the financial base for calculating the amount of the fee.

All other preferential opportunities no longer belong to individuals, but to legal entities that perform specialized functions. In this case, benefits will be applied only to the land that takes part in the performance of these functions.

We are talking about areas:

• used for the development of state highways;
• for folk art crafts;
• belonging to various institutions.

It is also necessary to draw your attention to the fact that some institutions may also be completely exempt from paying tax. We are talking about enterprises, organizations or other types of associations that have public status and work for people with disabilities.

At the same time, disabled people in the organization must number at least 80% of the total composition

In addition, preferential conditions are applied by organizations whose authorized capital was created thanks to contributions from public associations for the disabled. At the same time, for the required organizations, the presence of disabled people in the composition must be at least a quarter of the entire association. The use of preferential taxation, that is, its abolition, is prohibited for them if companies from the categories listed above produce and sell goods from the list established by the state, and also provide services or work.

Residents of specialized economic zones also do not have to pay tax on land ownership, but this benefit is provided to them temporarily. Let's list the deadlines:

• residents of special economic zones are exempt from payments for up to five years;
• organizations whose core activity is shipbuilding have not paid tax for ten years;
• Residents of economically free zones do not have to pay for three years.

How to get a benefit

You should go to the Federal Tax Service before November 1st. Since benefits have a declarative nature, they can be applied to the current period and to the three previous years. To write an application you will need to prepare the following documents:

• passport;
• pensioner's ID;
• photocopies of documents;
• information about the site (registration number and address).

A sample application will be provided to the inspectorate. To save time, the form and sample can be downloaded on the Internet. The application should be filled out using dark-colored paste and printed characters. All information is entered in accordance with passport and cadastral documents.

Large families also provide a certificate issued by the Social Security authority indicating the appropriate status.

Please note that if the tax authority has documentary evidence of the right to the benefit, then there is no need to submit an application.

Subtleties of calculating land tax in educational institutions

Note! Speech in paragraph 2 of Art. 388 of the Tax Code of the Russian Federation deals with cases when an organization acts as a tenant of a land plot and pays rent for its use. If an organization rents out a land plot that belongs to it (by right of ownership or permanent use), that is, acts as a lessor, it is the organization that is recognized as the payer of land tax. If, upon acquisition of a building, structure or other real estate, the acquirer (buyer), in accordance with the law or agreement, transfers the right of ownership to that part of the land plot that is occupied by real estate and necessary for its use, the tax base in relation to this land plot for this person is determined proportionally his share in the ownership of this land plot. Moreover, if the acquirers (buyers) of a building, structure or other real estate are several persons, the tax base in relation to the part of the land plot that is occupied by real estate and necessary for its use, for these persons is determined in proportion to their share in ownership (in area ) for the purchased property.

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