Tax Code of the Russian Federation: land tax. Tax Code of the Russian Federation: land tax Chapter 31 land tax of the Tax Code of the Russian Federation

Article 387.

General provisions

Article 388.
Article 389.
Article 390.
Article 391.
Article 392.
Article 393.
Article 394.
Article 395.
Article 396.
Article 397.
Article 398.

Article 297. General provisions

Article 388. Taxpayers

Article 389. Object of taxation

1) land plots withdrawn from circulation in accordance with the legislation of the Russian Federation; 2) land plots limited in circulation in accordance with the legislation of the Russian Federation, which are occupied by especially valuable objects of cultural heritage of the peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage, museum reserves; 3) expired on January 1, 2013; 4) land plots from the forest fund lands; 5) land plots limited in circulation in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund; 6) land plots that are part of the common property of an apartment building.

Article 390. Tax base

Article 391. Procedure for determining the tax base

1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory; 2) disabled people of disability groups I and II; 3) disabled people since childhood; 4) veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of combat operations; 5) individuals entitled to receive social support in accordance with the Law of the Russian Federation “On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant” (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-I), in 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 dated 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”; 6) 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; 7) 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; 8) pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong allowance.

Article 392. Features of determining the tax base in relation to land plots in common ownership

Article 393. Tax period. Reporting period

Article 394. Tax rate

1) 0.3 percent in relation to land plots:

classified as agricultural lands or lands within agricultural use zones in populated areas and used for agricultural production; occupied by the housing stock and objects of engineering infrastructure of the housing and communal complex (except for the share in the right to a land plot attributable to an object not related to the housing stock and objects of engineering infrastructure of the housing and communal complex) or acquired (provided) for housing construction; purchased (provided) for personal subsidiary plots, gardening, market gardening or livestock farming, as well as summer cottage farming; limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs;

2) 1.5 percent in relation to other land plots.

Article 395. Tax benefits

1) organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation - in relation to land plots provided for the direct performance of the functions assigned to these organizations and institutions; 2) organizations - in relation to land plots occupied by public state highways; 3) expired on January 1, 2006; 4) religious organizations - in relation to land plots owned by them on which buildings, structures and structures for religious and charitable purposes are located; 5) all-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80 percent - in relation to land plots used by them to carry out their statutory activities; organizations whose authorized capital consists entirely of contributions from the specified all-Russian public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to land plots used by them for production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services); institutions, the only owners of whose property are the specified all-Russian public organizations of disabled people - in relation to land plots used by them to achieve educational, cultural, medical and recreational, physical education and sports, scientific, information and other purposes of social protection and rehabilitation of disabled people, as well as for providing legal and other assistance to people with disabilities, disabled children and their parents; 6) organization of folk artistic crafts - in relation to land plots located in places of traditional existence of folk artistic crafts and used for the production and sale of folk artistic crafts; 7) individuals belonging to the indigenous peoples of the North, Siberia and the Far East of the Russian Federation, as well as communities of such peoples - in relation to land plots used for the preservation and development of their traditional way of life, farming and crafts; 8) no longer in force on January 1, 2006. 9) organizations - residents of the special economic zone, with the exception of the organizations specified in subparagraph 11 of this paragraph - in relation to land plots located on the territory of the special economic zone, for a period of five years from the month the ownership of each land plot arose; 10) organizations recognized as management companies in accordance with the Federal Law "On the Skolkovo Innovation Center" - in relation to land plots included in the territory of the Skolkovo Innovation Center and provided (acquired) for the direct performance of the functions assigned to these organizations in accordance with the specified Federal Law; 11) shipbuilding organizations that have the status of resident of an industrial-production special economic zone - in relation to land plots occupied by buildings, structures, and structures for production purposes owned by them and used for the construction and repair of ships, from the date registration of such organizations as a resident of a special economic zone for a period of ten years; 12) organizations - participants in a free economic zone - in relation to land plots located on the territory of a free economic zone and used for the purpose of fulfilling an agreement on carrying out activities in a free economic zone, for a period of three years from the month in which ownership of each land plot arose.

Article 396. Procedure for calculating tax and advance payments for tax

Article 397. Procedure and terms for payment of tax and advance payments of tax

Article 398. Tax return

Land tax is a local one, described in detail in Chapter 31 of the Tax Code of the Russian Federation and is mandatory for payment in regions whose authorities have adopted a regulatory legal act introducing this tax. Land tax for individual entrepreneurs is a fairly broad topic, but we will try to talk about it as informatively as possible for you.

Land law in the Russian Federation - payers, tax base, benefits, problems

Payers of land tax are absolutely all organizations and ordinary people who own land. In Moscow and St. Petersburg, the nuances of land tax are established by the local authorities themselves. Local regional authorities, on the basis of the Federal Law, issue local regulations on land tax, which establish deadlines, tax payment procedures, reporting periods, benefits, etc.

Federal Land Tax Law

Land tax was introduced by Federal Law No. 141-FZ of November 29, 2004, in 2010 in Articles 396, 397 and 398 (which determine the procedure for calculating land tax and advance payments thereon, the procedure and terms for paying the tax and advance payments, the procedure and terms submission of a tax return) Federal Law No. 229-FZ has been amended. Chapter 31 of the Tax Code spells out all the nuances relating to land tax, with all amendments and changes.

Tax base for land tax

The tax base (that is, the characteristics of the object on the basis of which the tax is calculated) is the cadastral value of the land plot for which the tax will be paid.

Organizations and individual entrepreneurs determine it themselves, based on information from the state land cadastre; for individuals, the tax base is determined by the tax service, based on information provided by state bodies from the same register.

If the land plot is in common ownership, the tax base is divided equally between all owners; if the land plot is in common shared ownership, the tax base is divided in proportion to the shares of the owners.

Land tax for individual entrepreneurs

Individual entrepreneurs are required to pay land tax in the same way as everyone else if their land is used in business activities.

That is, if an individual entrepreneur, for example, is engaged in agriculture and owns land on which he grows potatoes for sale, he is obliged to pay land tax. But only if this land plot belongs to an individual entrepreneur by right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession, but if the land is leased or for gratuitous fixed-term use, then the land tax is paid by its owner.
An individual entrepreneur is required to pay land tax, regardless of the taxation system he uses.

Land tax for individuals

Individuals, owners of land plots, as well as organizations and individual entrepreneurs (if they own land by right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession) are payers of land tax. The tax amount is a percentage of the cadastral value of the land (determined by a special commission).

Tax period for land tax

According to the legislative framework, the tax period is set for a calendar year (both for organizations, individual entrepreneurs, and individuals). The deadlines for tax payment are set by local governments; citizens must pay the tax based on notifications sent from the relevant organizations.

Calculation of land tax

For individuals, tax is calculated exclusively by the tax authorities; organizations and individual entrepreneurs calculate their land tax themselves.

Both advance payments for land tax and the tax are paid in accordance with the established tax period to the local budget (of the territory to which the land plot belongs).

Land tax debt

If you suddenly have doubts about debts or want to check your accounting, the Federal Service of the Russian Federation has introduced a new online service: the ability to find out and calculate debt using a special form. You will only need to enter your first and last name, as well as an identification code.
By the way, this service helps not only to find out the debt for land tax, but also for property, transport and personal income taxes.

Budget classification codes

When paying land tax (as well as any other), it is necessary to correctly indicate all the details, in particular budget classification codes. The BCC for land tax for individuals for 2013 and 2014 can be easily found on the Internet on websites dedicated to accounting and taxes.

Tax benefits for land tax

p>The law provides for tax breaks and tax deductions for some taxpayers.

Benefits for paying land tax

The fifth paragraph of Article 391 of the Tax Code states that a tax benefit in the amount of 10,000 rubles is received by the following citizens:

• Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;
• disabled people of disability group I and disability group II (if it was established before January 1, 2004);
• disabled since childhood;
• veterans and disabled people of the Great Patriotic War and other military operations;
• 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 were exposed to radiation as a result of the Chernobyl disaster and the liquidation of its consequences, as a result of the accident at the Mayak production facility and the discharge of radioactive waste into the Techa River, as a result of nuclear tests at the Semipalatinsk test site;
• individuals who received or suffered radiation sickness or became disabled as a result of interaction with any types of nuclear installations.

Exemption from land tax

Article 395 of the Tax Code contains a list of nine active clauses, according to which the following are exempt from land tax (of course, subject to the intended use of land):

• religious organizations;
• organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation;
• organizations that own areas along which state highways pass;
• public organizations of disabled people (provided that disabled people make up at least 80% of the organization);
• organization of folk arts and crafts;
• shipbuilding organizations that have resident status in an industrial and production special economic zone;
• resident organizations of the special economic zone;
• organizations falling under the Federal Law “On the Skolkovo Innovation Center”;
• individuals - representatives of small peoples of Siberia, the North and the Far East of the Russian Federation. Communities of such peoples.

How to reduce land tax

This can only be done by reducing the cadastral value of the land. This can be done not only by the owner of the site, but also by the land user, tenant and even subtenant.

To change the cadastral value of a land plot, you need to contact the arbitration court and provide there a package of documents from an application for revision of the cadastral value to conclusions and reports on the value of the taxable property and real estate (if there is one on the land plot).

The second way to reduce land tax: contact the commission for resolving disputes about the results of determining the cadastral value (within six months after the cadastral valuation).

Which areas are not subject to taxation?

Land tax is established on specific land plots of legal entities and individuals. There are a number of areas that are not subject to tax, for example, lands such as:

• occupied by cultural and archaeological heritage sites, nature reserves;
• provided for the needs of defense and security of the state, as well as for customs services;
• provided to forest and water funds;
• withdrawn from circulation.

Tax rates

The amount of land tax depends on the intended purpose of the land, as well as on the status of its owner (beneficiary or not). If the above about benefits and exemptions from payment does not apply to you, and you use the land plot for:

• Agriculture;
• housing or future housing;
• garden, vegetable garden, personal subsidiary plot,

you will pay 0.3 percent of the cadastral value of the land once a year.

In other cases, 1.5 percent is paid.

Local governments can establish a differentiated tax rate. For land plots acquired for housing construction, during the design and construction period, taxation is carried out taking into account the coefficient.

Let us recall that land tax is paid by entrepreneurs under any taxation system, that is, land tax under the simplified tax system or UTII is paid in the same way as under the general system.

Recalculation of land tax

Cadastral valuation of land is carried out every five years. If, as a result of the revaluation, the taxpayer’s situation has improved, you can contact the tax service with an application for recalculation of the land tax.
New data is considered valid from the first of January of the new year, therefore, you can ask for a tax recalculation, for example, for the previous year, because recalculation regulations have retroactive effect if they improve the taxpayer’s situation.

Land tax problems

Due to the fact that the tax base is determined according to the cadastral value of land plots, and many municipalities provide information about objects of taxation and legal holders of land plots to the tax services at the wrong time or not in full, individuals suffer, for whom the tax amount is calculated by the tax services. .

Certain problems also arise when calculating taxes on plots where multi-apartment residential buildings are built: often cadastral registration of such plots has not been carried out, and apartment owners do not have documents for the land.

If you think that there are any problems with your land tax, feel free to open the Tax Code, Chapter 31 “Land Tax”, and do not hesitate to contact government authorities with complaints and statements.

Land tax in 2012

From January 1, 2012, on the basis of paragraph 11 of Art. 395 of the Tax Code of the Russian Federation, shipbuilding organizations (see paragraph above on exemption from land tax) do not pay land tax. If, of course, they use the land for ship repair and industrial premises.

Also in 2011, the cadastral value of land was recalculated, which allows those taxpayers whose situation has improved in accordance with new information to apply for recalculation of land tax.

In 2014, a new real estate tax is planned, which will replace both land and property taxes. The tax will be mandatory for both legal entities and individuals, and will also be established based on the cadastral value of the property.

The new tax was planned to be introduced on January 1, 2013, but now the deadline has been postponed until next year.

As you already understand, understanding what concerns land tax in the tax code is not so difficult if you spend a few hours of your time and carefully study the relevant articles.

CITIES OF MOSCOW

About land tax

Document with changes made:
(Tverskaya, 13, N 67, 06/04/2005) (for the procedure for entry into force, see);
(Bulletin of the Mayor and Government of Moscow, N 60, 10.24.2007) (for the procedure for entry into force, see);
(Bulletin of the Mayor and Government of Moscow, No. 45, 08/12/2008) (for the procedure for entry into force, see);
Moscow City Law No. 58 of November 19, 2008 (Bulletin of the Mayor and Government of Moscow, No. 66, November 25, 2008) (for the procedure for entry into force, see);
Law of the city of Moscow dated September 16, 2009 N 30 (Bulletin of the Mayor and Government of Moscow, N 54, 09.29.2009) (applies to legal relations arising from January 1, 2009);
(Tverskaya, 13, N 67, 06/03/2010, Bulletin of the Mayor and Government of Moscow, N 35, 06/22/2010) (applies to legal relations arising from January 1, 2009);
(Tverskaya, 13, N 137-138, 11/18/2010, Bulletin of the Mayor and Government of Moscow, N 64, 11/16/2010) (for the procedure for entry into force, see);
Law of the city of Moscow of November 17, 2010 N 48 (Bulletin of the Mayor and Government of Moscow, special issue N 1, 11/30/2010, Tverskaya, 13, N 144, 12/02/2010);
(Tverskaya, 13, N 146, 12/07/2010, Bulletin of the Mayor and Government of Moscow, special issue N 1, 11/30/2010) (for the procedure for entry into force, see);
(Tverskaya, 13, N 143, November 29, 2011, Bulletin of the Mayor and Government of Moscow, N 66, November 29, 2011) (for the procedure for entry into force, see);
(Bulletin of the Mayor and Government of Moscow, No. 29, 05/24/2012) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma, duma.mos.ru, 02/08/2013) (for the procedure for entry into force, see);
Law of the city of Moscow dated April 16, 2014 N 15 (Official website of the Moscow City Duma www.duma.mos.ru, 04/25/2014);
(Official website of the Moscow City Duma www.duma.mos.ru, 07/07/2014) (applies to legal relations arising from January 1, 2014);
(Official website of the Moscow City Duma www.duma.mos.ru, 04/08/2015) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, 10/14/2015) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 30, 2015) (for the procedure for entry into force, see Part 2 of Article 4 of the Moscow City Law of November 25, 2015 N 65);
(Official website of the Moscow City Duma www.duma.mos.ru, 04/15/2016) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 29, 2016) (came into force on January 1, 2017);
(Official website of the Moscow City Duma www.duma.mos.ru, 07/21/2017) (applies to legal relations arising from January 1, 2017);
(Official website of the Moscow City Duma www.duma.mos.ru, 05/22/2018) (applies to legal relations arising from January 1, 2018);
(Official website of the Moscow City Duma www.duma.mos.ru, November 29, 2018) (came into force on January 1, 2019);
(Official website of the Moscow City Duma www.duma.mos.ru, December 27, 2018).
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This Law, in accordance with the law, establishes land tax on the territory of the city of Moscow.

Article 1. General provisions

This Law, in accordance with the Tax Code of the Russian Federation on the territory of the city of Moscow, determines the rates of land tax (hereinafter referred to as the tax), the procedure and terms for paying the tax, tax benefits, including the amount of tax deduction for certain categories of taxpayers.
(The article, as amended, entered into force on July 4, 2005 by the Law of the City of Moscow dated June 1, 2005 N 19, applies to legal relations that arose from January 1, 2005; as amended by the Law of the City of Moscow dated July 1, 2016 April 13, 2016 No. 14 Law of the city of Moscow dated November 21, 2018 No. 26.

Article 2. Tax rates

1. Tax rates are set in the following amounts:
(Paragraph as amended, put into effect on April 15, 2016 by Moscow City Law No. 14 dated April 13, 2016.

1) 0.025 percent of the cadastral value of a land plot - in relation to land plots provided for private farming, gardening, vegetable farming or livestock farming, as well as summer cottage farming and country house construction, including lands related to public property;

2) 0.1 percent of the cadastral value of a land plot - in relation to land plots occupied by parking lots for long-term storage of individual vehicles and multi-storey parking garages, housing stock and engineering infrastructure facilities of the housing and communal services complex (except for the share in the right to a land plot, pertaining to an object not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or provided for housing construction;

3) 0.3 percent of the cadastral value of a land plot - in relation to land plots classified as lands within agricultural use zones in the city of Moscow and used for agricultural production, as well as in relation to land plots provided and used for the operation of sports facilities, in including sports facilities;

4) 1.5 percent of the cadastral value of the land plot - in relation to other land plots.

2. Part lost force on January 1, 2014 - Moscow City Law of May 16, 2012 N 17..
(The article as amended, put into effect on July 1, 2012 by Moscow City Law No. 17 of May 16, 2012; applies to relations regarding the calculation and payment of tax starting from January 1, 2012.

Article 3. Procedure and terms for payment of tax and advance payments of tax

1. Taxpayers - organizations shall pay the tax payable upon expiration of the tax period no later than February 1 of the year following the expired tax period.
(Part as amended by the Law of the City of Moscow dated November 24, 2010 No. 50; as amended by the Law of the City of Moscow dated April 1, 2015 No. 15

1.1. The part was additionally included from January 1, 2011 by the Moscow City Law of November 24, 2010 N 50; lost force on April 15, 2016 by Moscow City Law No. 14 of April 13, 2016

2. Taxpayers - organizations pay advance tax payments no later than the last day of the month following the expired reporting period.
(Part as amended, put into effect on April 8, 2015 by Moscow City Law No. 15 dated April 1, 2015, applies to legal relations that arose from January 1, 2015.

3. Part lost force on April 15, 2016 by Moscow City Law No. 14 dated April 13, 2016, and applies to legal relations arising from January 1, 2016..

Article 3.1. Tax benefits

1. Exempt from taxation:

1) government bodies of the city of Moscow and local government bodies of intra-city municipalities in the city of Moscow - in relation to land plots used by them to directly perform the functions assigned to them;

2) autonomous, budgetary and state institutions of the city of Moscow and intra-city municipalities in the city of Moscow, trade unions, their associations (associations), primary trade union organizations, as well as institutions financed from the funds of trade unions, their associations (associations), primary trade unions organizations - in relation to land plots provided for the provision of services in the field of education, healthcare, culture, social security, physical culture and sports;
Law of the city of Moscow dated November 23, 2011 N 54; as amended, put into effect on January 1, 2019 by Moscow City Law No. 36 of December 26, 2018.

3) autonomous, budgetary and government institutions of the city of Moscow and intra-city municipalities in the city of Moscow - in relation to land plots provided for the direct performance of the functions assigned to them;
(Clause as amended, put into effect on January 1, 2012 by Moscow City Law dated November 23, 2011 N 54

4) the clause became invalid on January 1, 2009 - Moscow City Law of November 19, 2008 N 58;

5) the clause has lost force since January 1, 2011 -;

6) the clause became invalid on January 1, 2010 - Moscow City Law of July 16, 2008 N 36;

7) autonomous, budgetary and state institutions of the city of Moscow and intra-city municipalities in the city of Moscow and organizations engaged in the protection, maintenance and use of specially protected natural areas - in relation to land plots provided to them on the right of permanent (perpetual) use, classified as specially protected areas protected natural areas in accordance with the Moscow City Law of September 26, 2001 N 48 “On Specially Protected Natural Areas in the City of Moscow” and included in the state cadastre of specially protected natural areas in the city of Moscow, occupied by national, natural, natural-historical, environmental, dendrological parks, natural reserves, natural monuments, protected areas, botanical gardens, urban forests, water protection zones (clause as amended, put into effect on January 1, 2012 by Moscow City Law of November 23, 2011 N 54;

8) organizations employing the labor of disabled people, if the average number of disabled people among their employees for tax and (or) reporting periods is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to land plots used by them for the production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services, as well as services for leasing buildings, structures, premises and land). When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, contracting and other civil contracts;

9) the paragraph has lost force since January 1, 2013 -;

10) the paragraph became invalid on January 1, 2013 - Moscow City Law of November 23, 2011 N 54;

11) homeowners’ associations, housing cooperatives, housing construction cooperatives and other specialized consumer cooperatives created to meet the housing needs of citizens - in relation to land plots used by them to achieve statutory goals in accordance with the Housing Code of the Russian Federation (additional paragraph included on November 4, 2007 by Moscow City Law No. 40 of October 10, 2007, applies to legal relations arising from January 1, 2007);

12) non-governmental non-profit organizations - in relation to land plots provided and used for the placement of educational, healthcare, social welfare and cultural facilities (the clause was additionally included on July 4, 2010 by Moscow City Law No. 18 of May 12, 2010, applies to legal relations arising from January 1, 2009);

13) organizations that have been duly assigned the status of a state scientific center of the Russian Federation - in relation to land plots used by them for the purposes of scientific activities (the clause was additionally included from December 17, 2010 by Moscow City Law of November 3, 2010 N 46

14) Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor and full holders of the Orders of Glory, Labor Glory and “For Service to the Motherland in the Armed Forces of the USSR” - in relation to one plot of land in their ownership, permanent (perpetual) use or lifelong inheritable ownership (the clause was additionally included on December 17, 2010 by Moscow City Law No. 46 dated November 3, 2010, and applies to legal relations that arose from January 1, 2010);

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From January 1, 2020, by the Law of the City of Moscow of November 25, 2015 N 65, paragraph 15 of part 1 of this article loses force.
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15) organizations - in relation to land plots used by them to locate sports facilities intended for holding equestrian events and equipped with stands for spectators with a total number of seats of at least one thousand.
(The clause was additionally included on November 30, 2015 by Moscow City Law No. 65 dated November 25, 2015, and applies to legal relations that arose from January 1, 2015)

16) residents of special economic zones of technology-innovation type created on the territory of the city of Moscow - in relation to land plots located in the territories of these special economic zones, for a period of 10 years from the month of the emergence of ownership of each land plot.
(The clause was additionally included from August 21, 2017 by Moscow City Law No. 23 dated July 12, 2017, and applies to legal relations that arose from January 1, 2017)

1.1. The part was additionally included from March 9, 2013 by the Moscow City Law of February 6, 2013 N 6..

1.2. The part was additionally included from March 9, 2013 by Moscow City Law No. 6 of February 6, 2013, and applies to legal relations that arose from January 1, 2013; no longer in force on January 1, 2016 - Moscow City Law of October 7, 2015 N 51..

1.3. Organizations whose share of income from the sale of products of their own production in the total income from the sale of goods (work, services) is at least 70 percent, in relation to the land plots they occupy located in the territories of intra-city municipalities included in the territory of the city of Moscow as a result changes in the boundaries of the city of Moscow and those intended for the placement of industrial buildings, structures and industrial structures, pay a tax in the amount of:

1) 20 percent of the amount of calculated tax in 2014;

2) 30 percent of the amount of calculated tax in 2015;

3) 43 percent of the amount of calculated tax in 2016;

4) 57 percent of the amount of calculated tax in 2017;

5) 67 percent of the calculated tax in 2018.
Law of the city of Moscow dated June 25, 2014 N 35

1.4. Sanatorium and resort organizations, as well as health care institutions and recreational institutions, the lists of which are approved by the Government of the Russian Federation, in relation to the land plots occupied by them, located in the territories of intra-city municipalities included in the territory of the city of Moscow as a result of changes in the boundaries of the city of Moscow, pay tax at the rate of:

1) 17 percent of the amount of calculated tax in 2014;

2) 20 percent of the amount of calculated tax in 2015;

3) 23 percent of the amount of calculated tax in 2016;

4) 27 percent of the amount of calculated tax in 2017;

5) 30 percent of the amount of calculated tax in 2018-2023.
(The clause as amended, put into effect on May 22, 2018 by Moscow City Law No. 13 dated May 17, 2018, applies to legal relations that arose from January 1, 2018.
(Part additionally included from July 7, 2014 by Moscow City Law No. 35 dated June 25, 2014, applies to legal relations arising from January 1, 2014)

1.5. Subjects of investment activity, including those who are parties to a special investment contract concluded with a government body of the city of Moscow, pay a tax in the amount of 0.7 percent of the tax amount calculated in relation to land plots used in the implementation of priority investment projects of the city of Moscow (with the exception of land plots specified in parts 1.6 and 1.7 of this article) from the first day of the quarter following the quarter in which the status of an investment priority project of the city of Moscow was assigned or confirmed until the first day of the quarter following the quarter in which the status of an investment priority project was terminated city ​​of Moscow. The list of land plots used during the implementation of the investment priority project of the city of Moscow is established by the Moscow Government.
Law of the city of Moscow dated October 7, 2015 N 51; as amended, put into effect on January 1, 2017 by Moscow City Law No. 36 of November 23, 2016.

1.6. Organizations pay a tax in the amount of 0.7 percent of the tax amount calculated in relation to land plots occupied by technology parks or industrial (industrial) parks from the first day of the quarter following the quarter in which the technology park or industrial (industrial) park is assigned or confirmed the status of a technology park or industrial (industrial) park, until the first day of the quarter following the quarter in which the status of a technology park or industrial (industrial) park was terminated.
(Part additionally included from January 1, 2016 by Moscow City Law of October 7, 2015 N 51)
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Until December 31, 2017, tax benefits provided for in Part 1.6 of Article 3.1 of this Law also apply to organizations that, from January 1, 2016, are recognized as management companies or anchor residents of technology parks or industrial (industrial) parks. - Moscow City Law of October 7, 2015 N 51.
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1.7. Organizations pay a tax in the amount of 20 percent of the tax amount calculated in relation to land plots occupied by industrial complexes from the first day of the quarter following the quarter in which the industrial complex was assigned or confirmed the status of an industrial complex, until the first day of the quarter following the quarter in which ceased to be an industrial complex.
(Part additionally included from January 1, 2016 by Moscow City Law of October 7, 2015 N 51)

1.8. Organizations in relation to land plots on which construction and reconstruction of sports facilities are carried out, including a football (ice) field and equipped with stands for spectators with a total number of seats of at least 12 thousand, or the operation of these facilities, the construction or reconstruction of which was completed after January 1, 2014 , pay tax in the amount of:

1) 20 percent of the amount of calculated tax in 2014 - 2017;

2) 27 percent of the amount of calculated tax in 2018;

3) 34 percent of the amount of calculated tax in 2019;

4) 50 percent of the amount of calculated tax in 2020 - 2023.
Moscow City Law No. 14 of April 13, 2016, applies to legal relations arising from January 1, 2014)

1.9. The use in one tax period of the tax benefit established by part 1.8 of this article and the tax rate provided for in paragraph 3 of part 1 of article 2 of this Law is not allowed.
(Part additionally included from April 15, 2016 by Moscow City Law No. 14 dated April 13, 2016, applies to legal relations arising from January 1, 2014)

2. In addition to the tax deduction established by Chapter 31 of the Tax Code of the Russian Federation, the tax base is reduced by 1,000,000 rubles in relation to a land plot owned, permanently (indefinitely) used or inherited for life by taxpayers belonging to one of the following categories:
(Paragraph as amended, put into effect on January 1, 2019 by Moscow City Law No. 26 dated November 21, 2018.

1) the clause became invalid on December 17, 2010 - Moscow City Law of November 3, 2010 N 46;

2) individuals who have disability groups I and II (clause as amended, put into effect on December 17, 2010 by Moscow City Law No. 46 of November 3, 2010, applies to legal relations that arose from January 1, 2010;

3) disabled people since childhood;

4) veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of combat operations;

5) individuals entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”, 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 Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens , exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";

6) 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;

7) 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;

8) one of the parents (adoptive parents) in a large family (the clause was additionally included on September 12, 2008 by Moscow City Law No. 36 of July 16, 2008, and applies to legal relations that arose from January 1, 2008).

3. Tax benefits established by this article do not apply to land plots (parts, shares of land plots) leased out (as amended, introduced on January 1, 2012 by Moscow City Law No. 54 of November 23, 2011.

4. Part lost force on January 1, 2012 - Moscow City Law of November 23, 2011 N 54..

5. Part lost force on January 1, 2012 - Moscow City Law of November 23, 2011 N 54..

6. Taxpayers specified in paragraph 13 of part 1 of this article are exempt from taxation provided that the share of income from scientific activities for the reporting (tax) period is at least 70 percent of total income (this part was additionally included from December 17, 2010

Article 4 (repealed as of July 1, 2016)

(This article has lost force since July 1, 2016 - Moscow City Law of April 13, 2016 No. 14.

Article 5. Final provisions

1. This Law comes into force on January 1, 2005, but not earlier than one month from the date of its official publication.

2. From the date of entry into force of this Law, the following shall cease to be in force:

1) Law of the city of Moscow dated January 21, 1998 No. 1 “On land tax rates”;

2) Law of the city of Moscow dated October 11, 2000 N 32 “On land tax benefits”.

Mayor of Moscow
Yu.M.Luzhkov

Revision of the document taking into account
changes and additions prepared
JSC "Kodeks"

The obligation to periodically contribute funds to the state treasury arises among those who own or use it. Organizations that have land on their balance sheet must also pay. The same rules apply to areas that... Articles in the Tax Code of the Russian Federation regulate the order of transfers and their total amount.

Fines or penalties are assessed for those who did not pay the required amount on time. Proceedings with bailiffs are opened if the evasion of payment is prolonged.

Amendments to legislation

If we look at the legislation as of 2015-2016, there have been no significant changes. Perhaps the determination of the tax rate. Now this issue is within the competence of bodies related to municipalities.

But there are exceptions to the rules; the tax does not apply to them:

1. Water bodies belonging to state property.
2. Plots of land under which there are apartment buildings.
3. The part related to the forest fund.
4. Areas containing objects recognized as valuable to the state.
5. Objects with limited circulation or completely removed from it.

Local authorities have the right to introduce their own restrictions on payment for certain objects. But most often such rights are used in relation to lands owned by enterprises and of value to the city.

The procedure for calculating land taxes

Land tax is calculated taking into account. The latter is determined by the state on January 1 of the year, to which payment is made. Calculation with an estimated cost is carried out for those who are paying for the first time.

Individuals should not have problems calculating taxes. Representatives of the tax authorities decide everything for them.

In the form of registered or regular letters, receipts are sent with the necessary details, indicating the exact amount. In this case, there is no liability if the amount is determined incorrectly.

But entrepreneurs and heads of organizations must calculate everything on their own. But in this case, mistakes are also subject to penalties from the state.

Special coefficients are applied to calculate the tax. They vary depending on what

1. 0,3%. For agricultural lands and objects used by owners of subsidiary plots.
2. 1,5%. For other categories of land.

It is better to clarify the individual coefficient size in advance with the territorial tax service. After all, the legislation provides municipal services with the right to change it at their own discretion. You can refer to the official website of the organization.

Accountants should always have a standard calculation formula at hand. Problems may begin for those who have recently started work.

What data must be multiplied to find the correct sum?

1. Land area.
2. Set bet according to odds.
3. Cost per square meter according to the cadastre.

You can use online calculators. For calculation, they require entering only data from the cadastral passport. It is issued after the site is completed. This document is also necessary for those who are interested in registering property.

About benefits, tax periods and rates

The tax period is one calendar year, according to paragraph 1 of Art. 393 Tax Code of the Russian Federation. For land plots, a general rate is set equal to 0,3% .

When calculating taxes, the inspectorate can apply benefits to certain categories of citizens. For example, one taxpayer may be given a discount of 10,000 rubles or more. Who is entitled to the benefit?

1. For those who have suffered radiation sickness or received it as a result of any type of work related to nuclear installations.
2. Individuals who have taken part in testing nuclear and thermonuclear weapons.
3. Individuals eligible to receive additional support from the state.
4. Veterans and disabled people of military operations, WWII.
5. Disabled people with groups 1 and 2, disabled children.
6. Full Knights of the Order of Glory.
7. Hero of the Russian Federation.
8. Heroes of the USSR.

A number of organizations can also count on benefits. Companies can study Article 395 of the Tax Code of the Russian Federation to find out about the current rules that apply to them.

About the payment procedure

Representative bodies of municipal government issue special decrees that set deadlines. During these deadlines, taxpayers must transfer all amounts due. The laws of Moscow and St. Petersburg are also needed to establish rules in this area.

November 1 following the expired tax period– deadline for payment of tax by individuals who do not have the status of individual entrepreneurs.

Citizens transfer funds according to tax notices sent from the Federal Tax Service. The directions themselves may contain information no more than for three tax periods, preceding their filling. All taxpayers receive such notices no later than 30 days before the payment deadline.

The main thing is to remember that taxes are calculated only based on the cadastral value of plots. The use of other tax bases is unacceptable. Information about this cost is usually stored in .

It is necessary to contact in case of missing cadastral value. There, an application is submitted with a request to send a specialist to conduct an assessment. Real estate documents along with a copy of the passport are required attachments to this application form.

Specialists are engaged in drawing up real estate plans. They issue not only a cadastral diagram, but also a technical one. Information about the cost is necessary for concluding any transactions and imposition on a specific site. For example, those who use land as a source of communication with bank employees cannot do without it.

More details in the video about land and property tax for individuals

Some nuances of tax payment are revealed in more detail in the tele-edition of the Tax Bulletin.