Tax rate means the amount payable that the landowner must pay to the municipal authorities. In determining the characteristics of the plot, as well as its cadastral value. The article considers what land tax is. An example of calculation is provided for individuals and legal entities.
General Provisions
Chapter 31 of the Tax Code sets the land tax, which is indicated in the budget. It must be paid by persons who own immovable property related to the object of taxation.
According to the law, any land plots located within municipalities are considered as such.
The following objects are not taxed:
- Territory related to housing stock.
- Allotment of forestry.
- Allotments that are withdrawn from circulation, in accordance with the laws of the Russian Federation.
- Territories with reserves, cultural monuments and similar objects located on them.
Factors Affecting Payout
The size of the fee does not depend on the financial income of the owner of the site or on the fertility of the soil. Any example of calculating land tax will show that the most important parameters that are taken into account are the size of the allotment, its type, location and the like. The tax base is always based on the cadastral value of the land recorded in the Unified Register. The total amount is also affected by the availability of benefits.
Bid determination
Law "On the General Principles of Local Self-Government in the Russian Federation" No. 131 indicates that both the introduction and amendment, as well as the abolition of the tax charge, are within the powers of the regional authorities. Therefore, in the local administration you can find out all the information about the current rate. They will also tell you what land tax is set. An example of calculation is easier to find on third-party resources.
Features when determining a bid
Often there are cases when the allotment of land is located on the border territory. Then the norms of 2 regions in which their land tax is established apply immediately. For budgetary organizations, an example of calculation is carried out for each region separately (as well as for individuals). Then the size of the cadastral price of the object is taken into account.
When revaluing the cadastral value, the tax base can be changed on the basis of the following rules:
- If an error is made in the calculations, then the recalculation is done for all years calculated incorrectly.
- If the adjustment is carried out by decision of the commission or the court, then the changes begin to apply from the moment the citizen appeals to the appropriate authority on the issue of price revision.
- In other situations, the change in the current year is not carried out, and the new cadastral price starts to be taken into account from the next tax period.
If the allotment of land is in common ownership, then the tax is distributed in equal parts or in accordance with the share of each of the co-owners of the land.
When to pay
The due date is contained in both federal and regional laws. Individuals must deposit cash until October 1 of the following year after the tax period. Citizens are encouraged to know how to calculate the land tax. They can use the example and formula to perform the necessary calculations. This may be necessary to verify the calculations made by the tax authorities, as ready notifications with the amounts are sent to payers by mail. Of course, every literate person should understand why he pays money.
Legal entities, as a rule, independently engage in settlement. In addition, they separately pay an advance, and also submit a prepared declaration to the territorial office of the Federal Tax Service. Payment of tax is as follows:
- After the end of the 1st quarter, a deposit and a declaration are made.
- After the end of the 2nd and 3rd quarter, deductions are also made and reporting is provided.
- After the end of the year (no later than February 1), legal entities pay the remaining amount and submit a declaration to the tax authority.
Notification
Individuals transfer money for land tax on the basis of a notice in which there is information about the object, the calculated amount, as well as the timing of payment. The notification is sent to the address of the owner of the site no later than one month before the payment deadline. If the letter was not received, it is advisable to contact the tax authority in person to receive a notification. Otherwise, interest may be charged.
If errors are found in this document, then the citizen should contact the organization using the contacts in the notification. It is convenient to verify data and also make payments by registering on the official website of the tax service. Having gained access to your personal account, a citizen can always be aware of how much should be paid, and in what timeframes.
Rate for individuals and legal entities
For all landowners, the same land tax is calculated. The calculation example presented below proves this. The amount of the fee is based on the provision of Article 394 of the Tax Code.
For the following lands, the rate is 0.3%:
- Farmland.
- Plots with residential buildings and communal infrastructure located on them.
- Special purpose lands with limited circulation.
- Allotments intended for gardening and horticulture.
In relation to other sites, the tax is 1.5%. Different regions can set their own rates (with a decrease in its value to 0.1% or using a differentiated approach). For example, in the Yaroslavl region, the rate is equal to from 1% to 1.5%. The difference is due to the category of land. Information on this can be found by contacting the municipal authorities. If local authorities have not set rates, then the tax charge is calculated based on the values determined at the federal level.
Example calculation for individuals
Each owner of the plot can independently calculate the land tax. The calculation example is based on the following formula:
Rate = cadastral value * share * regional tax rate * coefficient of ownership (if the allotment was not owned all year).
Imagine that the cadastral value of the plot in the MO is 2.5 million rubles. The tax rate on this land is applied at a rate of 0.3%. Then the example of calculating the land tax for individuals in the general case will be as follows: 2.5 million * 0.3 / 100 = 7500 rubles.
If the site has been owned for 4 months, then the coefficient will be 0.33 (or 4/12). In this case, the formula will take the following form: 2.5 million * 0.3 / 100 * 0.33 = 2475 rubles.
If the land is in shared ownership (3/4), then an example of the rate for land tax will be: 2.5 million * 0.3 / 100 * ¾ = 5625 rubles.
If a citizen has the right to a benefit, then its size is subtracted from the value received.
Privileges
Article 395 of the Tax Code states that certain individuals and legal entities have the right to enjoy benefits. Legal entities include the following:
- Institutions of a religious type.
- Prisons.
- Avtodory.
- Separate public organizations.
- Other faces.
Among individuals, the following beneficiaries are distinguished:
- Disabled people.
- WWII veterans.
- Persons at risk.
- Those who had radiation sickness or received disability in connection with radiation.
- Other faces.
Regardless of the region, a benefit applies to these individuals, the amount of which is 10 thousand rubles. Thus, 10 thousand rubles are deducted from the final amount. In addition, the regions may have their own programs that differ in amounts, as well as a list of applicants. To find out about the beneficiaries in your area, you should contact the tax office at the place of residence.
There are times when a benefit begins to apply or ends in the middle of the year. Then the tax charge is calculated by dividing the number of full months for which there was no discount by the number of months in a year.
FAQ
Many people have a number of questions about paying land tax. Most often found are:
- Can I pay the land tax ahead of schedule? Yes it is possible. To do this, contact the tax office at the location of the allotment of land.
- Can inspectors require a cadastral price certificate for a site? No, they can’t. Additional requirements to the payer are not presented by the tax service.
- When does the obligation to pay land tax cease? Information on this is contained in Article 388 of the Tax Code. According to its provisions, this fee is required to pay persons who have a land allotment in the property, perpetual use or inherited possession for life. Consequently, immediately after the alienation of the land, the obligation to pay land tax ceases. For example, dates begin to be calculated from the moment changes are made to the Unified Register.
- What documents are title documents in order to recognize a person as a taxpayer? This right is confirmed by the State Registration Certificate. If the site was purchased before January 31, 1998, then the documents that were in circulation at that time are fundamental. Re-registration in order to obtain new documents is not required.
- Are there any restrictions on the periods of recalculation of tax collection? Yes there is. Recalculation is possible for three years (no more) before sending a corrective notice.
- How is the penalty charged? This procedure depends on when the notification was received. If there was no violation by the tax authority, then the penalty is charged from the day after the deadline set for the payment of the tax charge. If it was received late, then the citizen has the right to pay the tax within 30 days after when he received a notification in fact.
- What will happen if you do not pay land tax? An example of calculation for organizations is necessary, since they must carry out this action on their own. Individuals receive a notification. Regardless of whether the owner is a natural or legal person, he is responsible for the failure to fulfill taxpayer duties. For non-payment (as well as for incomplete payment) of land tax, according to Art. 122 of the Tax Code, a fine is imposed, the amount of which is 20% of the arrears.
Conclusion
Legal entities must make settlements on their own. To be sure that the overpayment is not made, individuals also will not hurt to know how to calculate the land tax. An example of payment with the calculation given in the article will help in this. Any nuances can be found in the tax service at the place of residence, since this fee is set at the regional level.