Today we will be interested in a payment called "land tax." The tax base on it, the benefits and the timing of the contribution of funds to the state treasury - every modern citizen should know about all this. Otherwise, if the ownership of the land or its part does not exclude serious problems.
Description
What is land tax? The tax base of this payment will be presented later. First, a little theory.
Land tax - an annual payment made by the owners of land or their shares. It is regional in nature. That is, the calculation of the base will depend on the location of the property.
Payers are individuals and legal entities. The main thing is to own land or a share of the land. If a person does not have such objects, you will not have to pay for them.
Base definition
And how is the tax base of the land tax determined? This question causes a lot of controversy and problems.
The thing is that the cadastral value of real estate is considered to be the base used in calculating the said payment. In our case, a land plot.
The main problem is that every 5 years, revaluation of real estate should be carried out. And therefore, the base cannot be considered a constant. She is constantly changing.
Important: the cadastral price depends on the region in which the property is located. The size and general condition of the subject of taxation is also important. Therefore, to independently calculate the tax base of the land should not be.
Base and several owners
Not always the population owns real estate individually. Often objects have several owners. What happens to the payment being studied in this case?
The tax base of land tax will be determined from the cadastral price of the plot in proportion to the allocated shares in the property. If we are talking about common shared ownership, the cost of land in the cadastre will be divided by the number of owners, and then tax will be calculated from each share. Corresponding amounts will be charged to each owner.
About bids
The tax base for land tax is defined as the value of the cadastre plot. The relevant information can be seen in the extract of the USRN or clarified on the Rosreestr website. Only after this, the citizen will be able to do an independent calculation of the tax payment.
A huge role in determining the amount paid for land ownership is played by the tax rate. It is 0.3%. This figure applies to:
- lands intended for agricultural activities;
- plots for housing and engineering infrastructure;
- land allotted for individual housing construction, gardening, gardening, animal husbandry;
- places restricted in circulation due to provision for security, defense and customs.
In all other cases, you will have to face a rate of 1.5%. Individuals usually do not meet her.
About benefits
They used to say that no privileges were given to owners of land plots. This is actually not the case. With the tax base of the land tax sorted out. And what are the benefits and to whom are they offered in the Russian Federation?
To date, exemption from the said payment relies on:
- the indigenous people of the North, the Far East, Siberia;
- communities previously listed peoples.
These are federal beneficiaries. Among regional benefits, they often do not single anyone out - only certain categories of entrepreneurs. Individuals have to pay the full amount.
Base reduction
The Federal Tax Service often talks about the possibility of reducing the tax base for land tax. In this case, a fixed amount is taken from the cadastral value of land. We will tell about registration of privileges later. First, find out who has the right to it.
A decrease in the tax payment base by 10,000 rubles per person is due:
- Heroes of the Russian Federation and the Soviet Union;
- cavalry of the Order of Glory;
- disabled people (with the exception of 3 groups);
- veterans and invalids of the Second World War;
- persons who have been exposed to radiation;
- victims of the events in Chernobyl;
- nuclear test participants;
- those who participated in the elimination of accidents of nuclear installations.
These citizens are often considered federal beneficiaries in Russia. In our case, they are not exempted from the payment. Citizens simply get a good discount by reducing the base when calculating the payment.
Large deduction amounts
But there is another rather interesting scenario. We are talking about a large reduction in the existing tax base of the land tax. Then, for each beneficiary, a deduction of 1,000,000 rubles is provided. Such support is provided mainly in Moscow.
You can apply for the corresponding bonus:
- disabled people of 1 or 2 groups;
- disabled since childhood;
- veterans and invalids of the Second World War / other military operations;
- victims of accidents in Chernobyl or at the Mayak;
- participants in the testing or elimination of thermonuclear weapons.
The procedure for obtaining this benefit will be the same as in the case of the standard deduction. The main thing to remember is how to behave. The absence of a suitable package of papers will make the process of applying for benefits impossible or extremely problematic.
The procedure for applying for benefits
To reduce the tax base of land tax, a citizen will have to declare their rights to benefits. Until this is done, the bills must be paid in full.
To carry out the process of reducing the tax payment for a plot of land, you will need:
- Form a specific package of papers. Usually it includes - a passport, the basis for the provision of benefits, land documents, a statement.
- Contact your local tax authority with a petition of an established form.
- Submit an application with documents for consideration.
That's all. If the request is submitted before October 1, recalculation will be done immediately. Otherwise, benefits will be provided next year. This is a completely normal and legal phenomenon.
How to calculate taxes
The definition of the tax base of the land we found. And how to calculate the tax payment for land?
For this, the formula is used:
- (tax base - deduction) X tax rate X (number of months of ownership / 12).
It is important to consider that for a full month of ownership of the land will be considered the acquisition of ownership from the 15th. In such circumstances, rounding up is carried out. Otherwise, to a lesser extent.
No error counting
Almost any land used is an object of taxation of land tax. The tax base is calculated in Rosreestr and changes from time to time. So how can you easily find out the amount due to pay for ownership of the site?
For example, some citizens use online calculators. One of them can be found on the website of the Federal Tax Service of the Russian Federation. Here you have to:
- Go to the site of the corresponding service. For example, nalog.ru - "Services" - "Calculator ...".
- Indicate data on the object of taxation.
- Enter information about the owner of the property and its benefits.
- Click on the "Calculate" button.
Information about the upcoming payment will appear on the screen. Usually when using official services there are no errors.
Important: the exact amount of the land tax payment will be found out from the tax notice. It arrives 30 days before the end of the money transfer period.
Due date
And when is it necessary to pay for land ownership in Russia? The answer to this question is extremely important, especially for legal entities.
Individuals must transfer money to the state treasury in the established amounts by December 1. This refers to the year following the acquisition of the land. And so every time. Taxes for property and land are calculated in the next tax period. This requirement is considered legal.
Organizations usually make advance payments. They are produced according to the following principles:
If you do not take into account the advance payment, the main payment of land taxes is made at the same time as in the case of individuals. This means that the money must be transferred to the state treasury no later than December 1.
Important: tax notifications are sent until November 1, inclusive.
Payment Methods
We found out what the land tax is, the tax base for it, what benefits the citizens of the Russian Federation have in certain cases. And how to pay the bills?
To do this, you can:
- conduct a transaction in any bank;
- transfer funds through "State services" (a tax notice is sent here);
- transfer funds through bank terminals or ATMs;
- Using ordinary payment terminals;
- Turning to the help of the service "Payment of public services";
- going to the Federal Tax Service and giving the money to employees (in the tax there are special terminals and there are cash desks).
That's all. The tax base for land tax is the value of the plot (cadastral). And therefore, it is far from always worth making independent transaction calculations.