Tax collection is a prerequisite for the availability of land allotment in the property. An owner can be both an individual and a legal entity. The Tax Code of the Russian Federation contains the basic rules, as well as the formula for calculating land tax. All the nuances regarding the categories of the owner, characteristics of the land and others are regulated at the regional level.
The legislative framework
The main provisions of the law that apply to the calculation of land tax include the following:
- According to paragraph 1 of Art. 65 of the LC RF, the use of land is paid.
- In Art. 15 of the Tax Code of the Russian Federation states that the land tax refers to regional taxes.
- The standards of land ownership by individuals and legal entities are covered in Ch. 31 of the Tax Code.
- In addition, each region has its own legal acts that specify federal norms. These include, for example, setting the interest rate.
- In Art. 387 of the Tax Code of the Russian Federation indicates that this tax charge is established simultaneously at the federal and regional levels. From the article you can also learn about the procedure and period of payment, that in certain cases the amount (exemptions) non-taxable may be applied.
- Another document of relevance to the issue under consideration is the EAS No. 54. The Decree states that legal acts on land ownership are used in calculating the land tax.
Basis for calculation
The basis on which the land tax calculation formula is applied to individuals and legal entities is the cadastral value. Its value is fixed at the regional level.
Before applying the land tax calculation formula for individuals and legal entities, preliminary work is carried out to obtain the following information:
- The existence of an obligation to make an advance payment or the absence thereof. This information is contained in regional legal acts.
- About the availability of benefits.
- About the current tax rate for a particular category of land.
- On the cadastral price of the land.
The basic formula for calculating land tax for legal entities (and individuals) is as follows:
tax = inventory price * effective interest rate.
The calculation shall be based on the size obtained as a result of appraisal of the allotment carried out by authorized state structures (where its purpose is taken into account), established on the date of registration of land ownership.
The legislative base is the Tax Code. It provides marginal rates. For the categories specified in paragraph 3 of Art. 394 of the Tax Code of the Russian Federation, the rate is 0.3 percent, and for the remaining categories - 1.5 percent.
The category of land owned by a legal entity is indicated in the charter papers of the organization. If at the local level this rate is not set, then payment is made at the maximum size provided for by the Tax Code.
Advance payments are cases where the land tax is transferred quarterly. The calculation formula allows you to get the total amount of tax collection. When paying tax, an advance is deducted from this amount. To calculate it, the following land tax calculation formula is applied to individuals (and legal entities):
advance = inventory price * bid / 4.
The tax base
In Art. 390 of the Tax Code of the Russian Federation, it is said that the basis for calculating the tax is the value of the cadastre plot. The calculation is based on data falling on the first day of the tax period. However, if the site was purchased in the middle of the year, then the corresponding cost is taken on the date at which the state registration was carried out.
Having dealt with the general application, we can proceed to the features of the calculation for legal entities and individuals.
Calculation for legal entities
It is easiest to understand how calculi are made by studying a specific example. The company owns the land during the year. Local authorities obliged to pay land tax every quarter. To make the calculation, the following data are taken:
- Inventory price - 20,350,000 rubles.
- The tax rate is 1.5%.
- Benefits do not apply.
- All necessary advances paid.
- The reporting period is one year.
The calculation of the amount for the 1st quarter is considered as follows:
RUB 20.350 million * 1.5% / 4 = 76.313 thousand rubles.
Advances for the second and third quarters should be paid in the same amount. Land tax for the year will be equal to 305,250 thousand rubles. At the same time, at the beginning of next year, you need to pay the same amount - 76.313 thousand rubles.
Partial Land Ownership: Tax Calculation
Far from always ownership comes from the beginning of the year. Land can be bought, for example, in the middle of the year. Therefore, for land tax, the calculation formula is applied taking into account real-time ownership. For this purpose, additional data is included in the formula, as a result of which it will look as follows:
tax = inventory price * bid * (number of months of ownership / 12 months).
Then:
advance payment for the quarter = price on the cadastre * rate * (number of months of ownership / 5) / 4.
The calculation includes only the full months of the site being owned. The period is taken until the 15th. The tax is paid at the end of the year. Its amount is calculated by the owners independently. But if the local authorities ordered to make an advance payment on a quarterly basis, then at the end of the year it remains only to pay the same amount of payment.
Example of calculation for an incomplete year of ownership
According to the documents, the company owns the land on May 14. The cadastral price is 25 500 000 rubles. A rate of 1.5% applies. Benefits to the owner are not provided, and advances are made. It turns out the following picture:
- In the 1st quarter, the company did not own land.
- In the 2nd quarter, ownership was 2 months.
- In the 3rd quarter - 3 months.
- In just a year, the company owned an allotment of 8 months.
Then, for the advance payment for the 2nd quarter of land tax, the calculation formula with the example data has the following form:
25 500 000 * 1.5% (2/3) / 4 = 63.750 thousand rubles.
The calculation for the 3rd quarter will be as follows:
25,500,000 * 1.5% / 4 = 95.625 thousand rubles.
Land tax for the whole year is calculated as follows:
25,500,000 * 1.5% (8/12) = 255 thousand rubles.
It turns out that the surcharge after the end of the year will be equal to the amount analogous to the 3rd quarter - 95.625 thousand rubles.
Calculation for individuals
An individual must pay a land fee in the form of one amount at the end of the year. In this case, you do not need to carry out the calculations yourself. This is done by the tax service, after which it sends corresponding notifications. At the same time, the owner of the land allotment has the right to independently verify the accuracy of the amount indicated in the tax notice. To do this, you need to know whether laws adopted at the local level exist or not. In addition, the following information is found out:
- Does the owner have the right to use any benefits.
- Price of land that is taxed.
- Tax rate.
Different regions have their own benefits for individuals. Information on this can be found in the tax office of residence by making a request. If the taxpayer is entitled to a benefit, he must contact the tax authority himself and submit the corresponding application. In this case, you need to attach a copy of the property certificate for the site. Then the tax service confirms the right to the exemption and subsequently makes calculations based on it.
Citizens should be aware that the rate on land tax cannot exceed, in particular, the following amounts:
- 0.3% - for agricultural land and cottages.
- 1.5% - for other lands.
The main formula for calculating the tax on a land share is as follows:
tax = inventory price * current rate.
If there are benefits, then the calculation will be as follows:
preferential tax = (price on the cadastre - tax-free amount) * current rate.
Full months are subject to calculation. The principle in this case is the same as with legal entities.
Example
Despite the fact that individuals do not need to consider the land tax, how to calculate (example) is desirable to know. This will help, if necessary, to verify the accuracy of the data provided by the inspection staff. Data for calculation:
- Ivanov had owned the cottage since the beginning of the year. But on September 17, he sold it.
- The cadastral value of the plot is 850 thousand rubles.
- The current rate is 0.3%.
- Benefits do not apply.
- Advance payment is not paid.
- Ownership was 9 months.
The tax is calculated as follows:
850,000 * 0.3% * (9/12) = 1,912 rubles.
That is the amount Ivanov will have to pay at the end of the year.
Features
Article 388 of the Tax Code contains information on the basis of compulsory contributions for the use of land owned in perpetual use or belonging to the right of life inheritance:
- If the inventory price changes, it will be taken into account next year.
- If there are errors, the local tax authorities recalculate by making the necessary corrections.
- The price of the cadastre per plot may vary as a result of consideration of the relevant issue by the dispute committee or the court. In paragraph 1 of Art. 391 of the Tax Code states that changes are made in the same year in which the application was received, but not earlier than this period.
- When owning land in shares, payment is made in proportion to the shares of each individual.
- When several people own land without determining shares (joint ownership), taxes are considered equally.
The timing
The payment is paid until December 1 of the following year after the year for which the tax is calculated. For example, for 2018, you must pay the land tax before December 1, 2019.
The calculation formula is not present in the notification. But the taxpayer can verify the amount himself. The notification is sent to the taxpayer one month before the deadline for payment.
Companies calculate their own land tax. The rate for legal entities, the possibility of the availability of benefits and more - all these issues accountants need to find out to perform the correct calculation.
From what age
The notice is sent to the private person who is responsible for the disposal of the allotment of land. A citizen must be an adult and capable person. But if the owner of the site has not yet reached the age of eighteen, then the responsibility for the timely payment of taxes lies with his legal representatives - parents or guardians.
When the child reaches the age of fourteen, parents can write a statement to delegate this responsibility to the grown child. The application must state the request for tax assessment to the owner of the site who is not yet eighteen years old. It also expresses consent to the transfer of this responsibility. However, if the minor owner is late in payment, then the claims of the tax service will apply to applicants who represent the property interests of the minor (that is, legal representatives).
Responsibility for non-payment
If the owner of the land does not fulfill the obligation to pay tax, tax inspectors first send a second notice to the non-payer. It is awarded against receipt. If this does not work, then a fine is charged, the amount of which is determined by local authorities. When the amount of debt reaches 1,500 rubles. or it will be three years from the moment of its appearance, the inspector applies to the judicial authority to recover the amount of tax by force.
The owners of those land plots for which the price of the cadastre is not determined are also obligated to pay the corresponding fee. If calculation is not possible, the nominal value is applied. But this is very rare.
You can find out whether there is a land tax debt by registering on the official website of the tax service or by contacting the territorial office of the inspection of the place of residence.
The final amount depends on the location of the allotment, its application and area. It’s not difficult to find out the price by cadastre today, since the relevant data are available on the Rosnedvizhimost website. Current rates can be found by visiting the website of the municipal authorities.
Conclusion
Thus, knowing the basic principles of calculation, you can easily calculate the land tax. The income tax rate, inventory price, the availability of benefits, the necessity or absence of the need to make an advance are the main data that should be studied in order to correctly calculate.
This action is necessary for the legal entity, since the responsibility for the calculation lies with him. An individual does not need to do this, since the calculation is performed by the tax service, after which he sends a corresponding notice. However, a citizen can always verify these amounts by doing the calculations yourself.