Today, you and I will be interested in the tax on the sale of land. For many, this topic is becoming really important. Indeed, when receiving this or that income, citizens must make certain payments (percent) to the state treasury. With rare exceptions. If this is not done, then you can run into many problems. Real estate transactions are a process that, in principle, is subject to contributions. For example, the sale of land. Taxes in this case can be paid or not. So what cases are possible?
By income
To begin with, many transactions are taxed. Especially regarding property and property. Earth belongs to them. This means that the tax on the sale of the land will be paid. In any case, in most situations this is the rule that will apply in Russia.
The purchase and sale transaction will be regarded as the income of an individual. It's no secret that all taxpayers are taxed by them. With no exceptions. It is also worth noting the following fact: the tax on the sale of a house and a land plot (or just a plot) will be called income tax. True, there are some peculiarities here. Which ones?
Who pays?
For example, first of all, you need to pay attention to the payer. Tax after the sale of land is paid only by the owner. More precisely, those who received income after the transaction. The buyer is not subject to this payment in any way.
True, there are exceptions. Let's say the sale and purchase of a land plot took place. Taxes will be paid by all taxpayers who were, as already mentioned, the owners thereof. Some are inclined to believe that pensioners will be exempt from payment. Legally, such a decision is not valid. That is, income tax is paid by all and in full. You’ll have to put up with it.
If we talk about the so-called land tax, then there are also no discounts and benefits for pensioners on it. For finding a site in the property, money must be paid to the state treasury annually. Both pensioners and ordinary citizens are equal here. Do I have to pay land sales tax always? Not. There are exceptions.
Tenure
And a huge role here is played by the period of time in which land and other real estate was in your property. The thing is that income tax, as we have already found out, is always paid by everyone. Regardless of social status. But there are exceptions.
One of them is the transfer of land and real estate from a close relative under a gift agreement. It turns out that a person seems to make a profit in the form of property, but it is not taxed. Also, the income contribution in this case will not be paid if the land has been owned for more than three years. Such rules are spelled out in the Tax Code of the Russian Federation. That is, it is enough to own a land plot for more than 36 months to be completely exempted from income tax upon its sale. This scheme is used by many citizens. Quite an obvious option, because the sites are now expensive. And interest charged can seriously hit your pocket.
How much to pay?
A little about how much you have to give for a deal made with the earth. Remembering the rule is extremely easy. The tax on the sale of land, as we found out, is called income tax. In this case, you need to pay attention to the fact that the calculations will be made according to the rules provided for such contributions.
What is it about? The tax on personal income requires the contribution of 13% of the total funds received to the state treasury. That is, the more expensive you sell land, the higher your debt will be. No other formulas or rules are provided. This rule applies only to residents of the Russian Federation. These are citizens who are more than 183 days (accounting for a year) located in the country.
Non-residents
As we have already noticed, the tax on the sale of a land plot really needs to be paid. Moreover, all citizens of the Russian Federation do this. The tax that is levied is called income tax. It also applies to non-resident foreign citizens. It turns out that even a guest of our country cannot evade paying contributions to the treasury of Russia.
For such citizens, a slightly different rule applies. More precisely, the tax rate required for settlements is increasing. How much A little more than twice. The thing is that non-residents of the Russian Federation are taxed upon the sale of land in Russia at a rate of 30%. Many consider the rate of 13 percent already sky-high, let alone 30! But such norms are established by law. To verify this, you can look at the official website of the Federal Tax Service of Russia. There you will see that land sales tax for residents of the Russian Federation is set at 13%, and for non-residents - 30%.
Terms of payment
How long does it take to pay all bills? Here, too, have their own rules. Of course, there is no need to rush too much in paying taxes after the sale of a land plot. You will have enough time to prepare well for this process and pay on time.
There is a so-called tax reporting period. It lasts until April 30 of each year. And it has to do with the previous one. That is, in 2016, before April 30, you need to report to the state for income in 2015. So, transactions made can wait a bit. Nevertheless, it is necessary to report and submit a special reporting form (3-NDFL) before April 30 in each year. Do not forget, data is taken from the previous period.
But it is possible to pay sales tax (and income) until July 15 of the same year. Conditionally - until mid-summer. In Russia, the so-called advance payment has become very widespread. It is paid until April 30 of each tax reporting period. Starting from this date is easier. You can pay in advance and not worry about having debts to the state.
Shares
Are land share sales taxes levied ? This question does not interest citizens so often, but it does occur. Here, fortunately, one can definitely answer - yes. This will also be considered income tax. This means that all the rules that were taken into account earlier also apply to the land share. How much to pay? Information again known to us. It turned out that the residents of the Russian Federation will give only 13% of the transaction amount, and non-residents - 30. There are no discounts and other features here. And evade from the payment does not work. Lack of payment can lead to loss of property, as well as problems with tax authorities.
conclusions
What should be concluded from all of the above? Tax on the sale of land is paid. It is called income. And no one is exempted from it. Except when the property has been owned for more than three years. And it doesn’t matter if there is a house on the plot or not. The fact remains.
Citizens and residents of the country contribute 13% of the total transaction amount to the state treasury, and non-residents - 30% each. In some cases, a tax deduction can be made. But such an opportunity is available only to citizens of the Russian Federation. The tax is paid until July 15, but reporting on it must be submitted before April 30 of the year following the transaction. Most often, payment is made along with this. This will be an advance payment. In a word, nothing difficult, if you carefully understand.