Land tax for individuals in 2021

Features of paying land tax

Editorial

Promdevelop editorial team

Individuals and organizations that own land plots are required to annually pay taxes on them to the state treasury.

In this article we will look at the procedure for calculating them, the changes that have occurred in the current year and the features of calculation.

After the rights to the property of the site are registered, the supervisory inspection receives information about the new owner and accrual begins. They are subject to:

areas intended for agricultural purposes;
land for individual housing construction;
plots purchased for farming and gardening;
lands of gardening partnerships.

Land tax rate for individuals and legal entities

Individuals pay the fee on a general basis. It is calculated based on the cadastral value of the property, which is indicated in the state register. This value is then multiplied by the coefficient established in a particular region.

For enterprises and entrepreneurs, it is the same as for individuals and cannot be more than the established value if the object is used for agricultural needs or for housing construction. Other areas are taxed at 1.5%. Legal entities independently draw up declarations and make payments. The tax period for this duty is one year.

Registration of a real estate property on the cadastral register: land plot, house. How to get USRN?

Land tax rate for individuals in 2021

Leased land is not subject to tax.
Plots that are registered as property in accordance with current legislation will have to be paid for. These include indefinitely used land and allotments for lifelong use. When a plot is seized from the legal owner or its use is limited, the Federal Tax Service exempts citizens from tax payments. The basis for calculating land tax is the cadastral value. Before determining the amount to be paid, a state assessment of the territory owned by a person is carried out. The result obtained by the experts is entered into the cadastral register. Subsequently, to generate payment documents for taxpayers, the necessary data is taken from here.

One of the components of the calculation formula is the interest rate. It is determined by law and today is:

for agricultural lands, summer cottages and intended for housing development – 0.3%;
other lands are paid at a 1.5% rate.

The amount paid by individuals is calculated according to the following algorithm:

the cadastral value of the land is found in the state register;
multiply it by the tax rate chosen in accordance with the method of use of the site.

Ordinary citizens do not have large plots of land. They often conduct personal farming in the assigned territory, so they pay 0.3% to the treasury. If a house for many residents is built on the land, the rate remains the same. When paying off land tax debt in joint ownership, they take into account the part that belongs to a particular taxpayer and the area occupied by his apartment.

When paying land tax, not everyone is on an equal footing.
Preferential categories of individuals pay 10,000 rubles less. These include:

Heroes of the Soviet Union and Russia;
disabled people;
veterans of the war of 1941–1945;
participants in the Chernobyl disaster.

Local authorities have the right to expand this list. There are regions that include pensioners and large families.

Deadline for payment of land tax

Individuals and entrepreneurs are required to transfer funds before December 1 of the current year. Please remember that payments are made for the past year. This year, reporting persons will pay for 2021. A month before the specified date, they receive written notifications from the supervisory authority, which indicate the amount of payment and have a receipt for payment. You can do it using online services or through the cash desk of any bank branch.

For legal entities, a different time frame is established, since they do not receive written notifications, but they independently draw up a declaration and transfer funds. Organizations make advance payments once a quarter, which include the amount of tax. At the end of April, July and October, companies and firms pay them for the current year. The last quarter of the current period is paid until February of the following year.

Tax on the sale of land

Its value is 13% of the value of the property being sold. It is paid if the period of ownership is less than 5 years. You can sell land before this period without charging a duty when it:

privatized;
became the property under a maintenance agreement with a dependent;
received under a gift agreement or inheritance from close relatives.

In these cases, the tenure period is reduced to 3 years. If you make a sale before this period, you will need to make mandatory contributions to the state treasury.

Land tax for individuals and legal entities

Any person who owns a land plot is obliged to pay contributions to the budget for this area. The rates applied to owners are the same, regardless of whether they are private users, entrepreneurs or organizations.

The only difference is the timing of payment and the procedure for completing documentation. Firms and companies independently fill out declarations and submit reports to the supervisory authority. Individuals only need to make contributions on time according to the statements that come from the supervisory service.

Deadline for paying land tax for individuals

The period for paying off tax debts for owned land plots expires in September. The tax must be paid by the 31st day inclusive. This is established by Article 297 of the Tax Code of the Russian Federation. Citizens pay the land tax by making advance payments, the transfer of which ends on September 15. Regional regulations may push back the deadline for paying land fees.

Individuals do not calculate the payment amount; Tax Service employees do this for them. After the calculations have been made, the taxpayer receives a receipt, which he pays by bank transfer.

Citizens who do not want to wait for payments from the Federal Tax Service will independently find out the amount of tax. They go to the Tax Service website and enter the cadastral number of their plot into the online calculator presented on one of the pages.

In this way, the approximate amount of the future payment is obtained. Only representatives of the Federal Tax Service have complete information. Citizens wishing to obtain accurate figures visit the branch nearest to them.

Land can be considered property, but this category, like transport, is subject to personal tax. A property tax is paid for the remaining property. This includes living space of the following sizes:

houses with an area of more than 120 square meters;
apartments whose dimensions exceed 60 square meters.

Nowadays, the government tax on owned property is called a property tax.

The interest rate varies depending on the taxable items:

real estate, the price of which is less than 300 million, will cost at a rate of 0.1%;
for objects costing more than 300 million, the tax will be calculated at a 2% rate.

Heroes of the Soviet Union and the Russian Federation, veterans of the Great Patriotic War, disabled people and pensioners are given benefits when paying real estate taxes.

When the property is sold, taxes are taken on the money earned. Land plots are no exception. In this case, after completion of the transaction, individuals are required to pay 13% of the profit received. If the period of ownership of the property exceeds 3 years, personal income tax is not charged.

Land is constantly rising in price. One of the reasons for this is the development of urban infrastructure, which causes an increase in demand for houses and apartments. Since contributions to the state budget are related to the cost of plots as a percentage, they regularly increase.

New changes in land tax

Interesting fact! This year, a change regarding the procedure for calculating and calculating this duty comes into force. It will be calculated based on the cadastral value, which is equal to the market price.

This will hit citizens’ pockets and affect the amount of deductions, significantly increasing them. Previously, the amount of deductions was determined based on the balance sheet valuation, which is why their size was so low.

The increase will occur gradually and will stretch over several stages. Starting this year, the payment amount will increase by 1/5 and will reach the required value no earlier than by 2022. This will allow the country’s citizens to comfortably adapt to the new amounts that will have to be transferred to the state budget. These changes will affect all regions of the Russian Federation.

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All funds of the owners will remain in local budgets, thereby forming them. This will create a new source of funding that will help improve infrastructure. Currently, this issue is extremely relevant, since after the crisis the situation in some regions remains extremely deplorable and the budget is experiencing an acute shortage of funds.

How to calculate land tax

The formula for determining the amount of deductions is as follows:

Cadastral value (per 1 m²) * object area (m²) * coefficient (%)

This is a standard calculation option that does not take into account all kinds of deductions and benefits. If there are any, they will be aimed at reducing the base, which will affect the reduction in the amount of mandatory contributions.

For owners who took possession in the middle or end of the calendar year, the amount received will be divided by 12 months and multiplied by the actual number of months of ownership of the plot. Shared ownership implies distribution of payment according to the size of the share in use. Those who have ¼ of the area will have to pay a quarter of the total amount.

You can find out the cadastral value by contacting the Cadastral Chamber or the Rose Register. It contains all the data about the object, its area, location, individual number and cost used in determining the amount of the fee. You can also find it out using online services that are available on various websites.

Individual entrepreneurs, along with private individuals, are exempt from independent calculations. They receive a written notice containing information and the exact amount to be paid. Organizations make the calculations themselves and then make transfers.

What are the dangers of not paying land tax?

Timely payment of taxes is the responsibility of every Russian. However, it is difficult to part with your own property, even if this money is subsequently spent on noble purposes. Not all citizens willingly take their earnings to the Tax Office. Collections for land and real estate barely exceed half. More people regularly pay personal income tax.

Taxes for owned property (real estate, land and transport) are paid at different times. Previously, payment for a plot of land was made until November 1. Now the time has been cut and there are 30 fewer days to transfer money.

If the tax is not paid, you will be fined 20% of the amount accrued in the current period. Many online resources offer information about debt to the state. Of course, it is also on the website of the Russian Tax Service.

You should pay attention to the loopholes in the laws, thanks to which you can save a lot. If the land tax is not paid for a long time, the state will not be able to collect the entire deficiency. Only the last 3 years are subject to payment.

Land tax benefits

Not only certain categories of citizens are exempt from payment, but also, in some cases, organizations and entrepreneurs. Individuals who have benefits include:

Heroes of the Soviet Union and Russia, as well as those awarded the Order of Glory;
disabled people of 1st and 2nd degree, established before 2004, disabled people of 3rd degree;
nuclear weapons testers and man-made disaster liquidators;
liquidators of the accident at the Chernobyl nuclear power plant;
participants in the Great Patriotic War and other military operations.

State support for small and medium-sized businesses: what can entrepreneurs expect?

The listed categories can count on a deduction that reduces the taxable base by 10,000 rubles. Other relaxations are established by regional authorities. These are federal benefits established by the state.

Interesting fact! Each region has the right to independently expand the list. In some regions, pensioners are exempt from paying; exemptions also apply to large families, labor veterans and other segments of the population. To clarify information on benefits, you must contact the inspectorate at the place of registration of the payer.

Entrepreneurs carrying out agricultural activities on a plot of land for the purpose of making a profit can count on exemption from the duty if they own the property under a lease agreement. In this case, the responsibility for payment falls on the shoulders of the owner.

Organizations that own land on which a forest, reservoir or nature reserve is located are completely exempt from this burden. In other cases, they are required to calculate and transfer funds to the supervisory inspection on a general basis.

GLAVBUKH-INFO

The tax base for land tax is reduced by a tax-free amount of 10,000 rubles per taxpayer in the territory of one municipal entity (federal cities of Moscow and St. Petersburg) in relation to a land plot owned, permanent (perpetual) use or lifelong inherited in possession of: Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory; disabled people with disability group I, as well as persons with disability group II, established before January 1, 2004 (as amended by Federal Law No. 395-FZ of December 28, 2010); disabled since childhood; veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of combat operations; individuals entitled to receive social support in accordance with the Law of the Russian Federation “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”, in accordance with the Federal Law of November 26, 1998 N 175-FZ “On the social protection of citizens of the Russian Federation, exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and in accordance with the Federal Law of January 10, 2002 N 2-FZ "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site"; individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities; individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology; The procedure and deadlines for taxpayers to submit documents confirming the right to reduce the tax base are established by legal acts of municipalities (laws of Moscow and St. Petersburg). In this case, the deadline for submitting documents confirming the right to reduce the tax base cannot be set later than February 1 of the year following the expired tax period (as amended by Federal Law No. 229-FZ of July 27, 2010). If the amount of the tax-free amount exceeds the tax base determined in relation to the land plot, the tax base is assumed to be zero.

Art. 391 Tax Code of the Russian Federation

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