Land tax 2015, land tax rate
TAXATION 2021: deadlines for payment of land taxes, calculation of kbk codes.
Land tax is a local fee. This means that the tax code sets only marginal rates, and the final calculation and payment of land tax is carried out on the basis of local laws. Payment deadlines and benefits for land tax are also established by the municipal administration. The object of taxation is land plots located in the region, owned by individuals and legal entities. The use of land occurs on the basis of the Land Code of Russia (federal law of October 25, 2001 N 136-FZ). In accordance with this code, all land plots are included in the state cadastre, where the value of taxable property is indicated. The value of land is used to determine the tax base.
The scheme for paying land taxes is different for individuals and organizations. The former pay land tax on the basis of a tax notice sent to them by the local Federal Tax Service. Tax officials calculate land tax based on the tariff rates in force in a given region; the payer only has to pay this fee. Enterprises and individual entrepreneurs using land must calculate the amount of land tax themselves. Payment of land taxes to the budget is made at the location of the land plot, this is done based on the results of the reporting and tax period. The tax period for this type of fee is considered to be a calendar year. We will tell you how land tax is calculated and paid for these categories of payers.
Calculation and payment of land tax by organizations and individual entrepreneurs.
Taxpayers - organizations, as well as individuals who are individual entrepreneurs, calculate the tax base and the amount of land tax each year independently. The calculation is based on data from the state land cadastre. The taxable base is considered to be land plots used for business activities, owned by them as property or in constant use (for individual entrepreneurs - also on the right of lifelong inheritable ownership of the land). Advance payments for land use tax are calculated in the same manner. At the end of the tax period, enterprises and individual entrepreneurs fill out and submit a land tax return to the Federal Tax Service.
Taxpayers for whom a quarter is defined as the reporting period calculate and pay advance land tax at the end of the 1st, 2nd and 3rd quarters of the year. The amount of the advance payment is a quarter of the tax rate, which is established at the beginning of the year by local legislation. At the end of the year, all advance payments are summed up and deducted from the amount that will need to be paid for the use of the land. However, there may not be an advance tax on land; it all depends on the decision of the local administration.
Land tax for individuals, payment.
Individuals pay taxes for the use of land in a slightly different way. In 2015, as in previous years, they do not need to delve into the intricacies of calculating land tax and even know its rate: the tax office will do everything for them. The tax authorities themselves will calculate the amount of contributions to the budget and send a tax notice. The law establishes that tax notification must arrive no later than a month before the expiration of the deadline for payment of land taxes, determined by local authorities.
Moreover, employees of the Federal Tax Service will explain all unclear points, help fill out the necessary documents, or even do it for the taxpayer (usually this service is paid).
Responsibility for non-payment of land tax
The amount of the fine for non-payment of land tax depends on whether the non-payment is intentional or not. Moreover, this will have to be proven in court.
For unintentional non-payment or underpayment of land tax, you will have to pay a fine of 20% of the tax amount or the amount of underpayment. For intentional non-payment of land tax, the fine is doubled and amounts to 40% of the amount of unpaid land tax.
In case of overpayment, the overpaid amount will automatically be offset against the next payment.
The material has been edited in accordance with changes in the legislation of the Russian Federation 01/26/2018
Land tax rate in 2015 in Moscow
As mentioned earlier, the land tax rate is determined by municipal legislation, but not higher than that established by Article 394 of the Tax Code. There are two maximum tax payments: 0.3 percent for land used for agricultural production and housing, and 1.5 percent for other land plots. The Moscow government has established three tax rates: - 0.1% for residential land and infrastructure; — 0.3% for summer cottages and sports facilities; — 1.5% for all other plots of land in Moscow.
Land tax rates are indicated as a percentage of the cadastral value , which, for obvious reasons, is different in the city center and on its outskirts. In addition, the amount of tax may depend on how the land is used, the right to make such adjustments is left to local authorities. For example, if a site is used for profit, the tax rate is usually higher than for land used for non-profit purposes. Finally, a number of citizens have the right to a land tax benefit, that is, part of the cadastral value is not subject to taxes to the budget.
Tax benefits on land tax for pensioners.
For some categories of citizens, land tax benefits are provided. This benefit is expressed in a non-taxable amount. The tax rate is mandatory reduced for Heroes of the Soviet Union and the Russian Federation, disabled people since childhood, veterans of the Great Patriotic War, combatants, Chernobyl survivors injured as a result of nuclear weapons testing. In some regions, additional benefits are provided - for example, for pensioners, low-income and large families, and internally displaced persons. If the tax deduction exceeds the contribution amount, then nothing is paid at all.
To receive the benefit, the taxpayer must submit supporting documents to the tax office. To find out what exemptions are provided for by local legislation for a specific individual, the easiest way is to contact the tax office at the location of the land plot. You can also use the Internet and at the same time find the land tax rate in 2015 to check whether the tax authorities calculate the amount of the fee correctly. It should be understood that in each region the benefits and rates are different, and those tax deductions that are valid, for example, for Moscow, do not apply in Novosibirsk.
Land tax: fee for using a plot
The tax base for collection is considered to be land owned by individuals and enterprises by right of ownership, lifetime possession or perpetual use. Ownership does not include renting. Lands withdrawn or restricted in use are not subject to taxation. Its amount is determined in accordance with the cadastral value of the site.
The cadastral value is established after the state assessment of the site. The information is transferred to the cadastral register, from where the Federal Tax Service draws it when calculating the amount of the fee. In addition to this cost, the calculation formula also includes the land tax rate for individuals. Its limit value is established by federal legislation:
- 0.3% - the rate for agricultural land, plots located under residential buildings or used in household (dacha) farming.
- A rate of 1.5% is used for plots of other purposes.
The calculation formula is simple: the cadastral value (data from the register) is multiplied by a rate of 0.3 or 1.5. As a rule, individuals own land used for agricultural purposes, summer cottages, and utility plots, which means that they are subject to a 0.3% rate. For a site located under an apartment building, this value is also used. The calculation takes into account the share in the common land of all residents and the area of the apartment.
Some categories of beneficiaries can count on a discount when determining the amount of land tax for individuals (reduction of the tax base by 10 thousand rubles):
- disabled people;
- Heroes of the Russian Federation, USSR;
- WWII participants;
- “Chernobyl victims” and persons equated to them.
In addition, local authorities may, at their discretion, add preferential categories to this list. Thus, in different cities, parents with many children, pensioners, and so on are recognized as beneficiaries.
Deadline for payment of land taxes to the budget
When acquiring ownership of a land plot, the authorities registering the transaction in the land cadastre, in accordance with paragraph 4 of Article 85 of the NKRF, provide information to the tax authorities at the location within 10 days from the date of registration of rights to real estate (land). All information is submitted to the Federal Tax Service by February 1 of each year; that is, the amount of land tax for 2011 is calculated based on 2010 data. This information is submitted in the form established by Order of the Ministry of Finance dated September 7, 2005 No. 112n on approval of the form “Information on land plots, as well as on persons to whom the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession is registered.” The same order provides recommendations for filling out the form. In this way, the tax office will know who must pay land tax and in what amount.
According to paragraph 1 of Article 397 of the Tax Code, the procedure and deadline for paying land taxes is determined by the legislative acts of the constituent entities of the Russian Federation. The only restriction provided for by the higher law is that it is not allowed to demand payment of tax on the use of land plots before the deadline established by paragraph 4 of Article 396. Note: as of January 1, 2011, this clause is no longer in force. Instead, two provisions apply: for organizations and individual entrepreneurs, according to paragraph 3 of Article 398, the deadline for submitting a tax return and paying land tax is set until February 1, and for individuals, based on paragraph 1 of the article, the payment deadline cannot be set earlier than November 1.
Tax benefits
In Art. 395 of the Tax Code lists the categories of organizations that are exempt from the ZN.
These include organizations of people with disabilities, religious organizations, construction
organizations in terms of land plots used for roads, enterprises associated with folk crafts, as well as organizations that are participants in special or free economic zones and others.
Some categories of citizens have benefits on the tax base (NB).
This benefit is that the National Security Fund for beneficiaries is reduced by 10,000 rubles. The preferential category includes Heroes of the USSR, the Russian Federation, disabled people of the 1st and 2nd groups, veterans and disabled people of wars and hostilities.
Chernobyl victims, citizens who were exposed to radioactive radiation in Semipalatinsk, during and during nuclear weapons testing, also have benefits.
You can't pay twice
People often ask: is there a tax deduction when purchasing a home if the person who purchased the property does not work but receives a pension? Unfortunately, no, it will not be possible to get back part of the money paid. So the references in letters from readers to the fact that the tax office refuses them “without reason” are unfounded. The fact is that this benefit is provided by the state in the form of a refund of part of the income tax paid by the citizen (personal income tax). If a person works, he pays income tax in the amount of 13% of his earnings. But pensioners are exempt from paying income tax; this tax is not withheld from their pensions. Accordingly, there is nothing to return to the pensioner who spent money on purchasing housing. The only exception is working pensioners. They can avail this benefit by refunding the amount of income tax paid on their salary.
And now - about the innovations that occurred this year with the payment of land tax.
After many years of discussions in the government, ministries, and in the expert community, instead of introducing a single property tax, which has been discussed so much recently, a law was adopted in the fall of 2014 changing the procedure for calculating and paying land tax, corporate property tax and property tax individuals.
“It was decided not to introduce a unified real estate tax,” explains Dmitry Gordeev, leading legal adviser at the Institute of Urban Economics. — Amendments to Federal Law No. 284-FZ of October 4, 2014 established that both land tax (Chapter 31 of the Tax Code of the Russian Federation) and property tax of individuals (Chapter 32 of the Tax Code of the Russian Federation) are paid separately. Moreover, both are calculated based on the cadastral value of the land plot and a residential building, residential premises (apartment, room), garage, parking space, a single real estate complex, an unfinished construction project, other building, structure, structure, premises owned by a citizen.” .
The state will not tax twice the share in the land plot on which the apartment building is located
These amendments to the Tax Code came into force on January 1, 2015. Thus, from the beginning of this year, the Law of the Russian Federation of December 9, 1991 N 2003-I “On taxes on property of individuals” was terminated and the provisions of Chapter 32 came into force Tax Code of the Russian Federation on property tax for individuals.
“One of the novelties of the new law is that now land plots that are part of the common property of an apartment building are not recognized as subject to land tax,” explains Dmitry Gordeev. “There was no such seizure before.”
That is why many of our readers who live in their own apartments in apartment buildings were surprised to find in their mailboxes in the fall receipts from the tax service with an offer to pay tax for a plot under a common house.
“Last year it was necessary to pay such a tax,” says Gordeev. — But in 2015 it was canceled, and there is no need to pay for it. But don't get confused: in the current year we pay taxes for the previous year. That is, in 2015 they will send us settlement receipts for 2014, when the requirement to pay such a tax was in effect. Let me remind you that the owner of an apartment in an apartment building is also the owner of a share in the land plot on which the house is located, and this share is proportional to the area of his apartment. Based on this, the amount of land tax is calculated. It will need to be paid by October 1, 2015. But in 2021, no one will pay this tax.”
True, according to the expert, this decision of legislators, who freed citizen-owners from the need to pay land tax for their share in a “common” plot, should not be considered as the generosity of the state.
“According to the Housing Code, the land plot on which the apartment building is located, provided that its boundaries are indicated in the state cadastral registration documents, is included in the common property of the owners of the premises in the apartment building,” clarified Dmitry Gordeev. — That is, the cost of such a plot of land is taken into account in the cost of the apartment. And the owner of the apartment is obliged to pay property tax for individuals.
The only thing that can be stated is that the state will not tax twice the share in the land plot on which the apartment building is located.”
