What is the land tax per year. Save an ordinary taxpayer, or is it possible to recalculate the land tax after reducing the cadastral value of the land. Land tax benefits in the Moscow region
The cadastral valuation of land is becoming an increasingly painful issue for its owners. The price of a land plot, established by the state, may exceed its market value by several times. This is not an idle question - after all, it is the cadastral value that serves as the basis for calculating the land tax ().
Of course, the owner of the land can fight for the reduction cadastral value to the market level - in a special commission at Rosreestr or in court. However the problem of overpayment of land tax persists.
The fact is that the amount of this tax is determined on the basis of the cadastral value of the site on January 1 of the year for which the tax is paid (). For example, the results of the cadastral valuation were approved in 2013, and the land tax for 2014 was calculated from this amount. Even if during 2014 the owner can prove that the cadastral value of the land is unreasonably high (and the tax is, accordingly, overpaid), his efforts may be useless. Courts do not always apply the market value "backdating", with downward recalculation of tax amounts for past periods.
Quite recently, the Constitutional Court of the Russian Federation also spoke on this issue. For taxpayers, his findings were disappointing. However, the applicant made a very gross mistake in the strategy of contesting the cadastral value. About everything in order.
The plot of the case
BRIEFLY Solution details: The Constitutional Court of the Russian Federation dated July 3, 2014 No. 1555-O "On the refusal to accept for consideration the complaint of a limited liability company" Production company"Renaissance" on the violation of constitutional rights and freedoms by the provision of paragraph 1 of Article 391 of the Tax Code Russian Federation». Requirements of the applicant (owner of the land plot): Recognize the norm as unconstitutional, since it does not allow recalculating the actually paid land tax in the event of a decrease in the cadastral value of land during the tax period. The court decided: Refuse to accept the complaint for consideration. |
OAO Production Company Vozrozhdenie, like many others, challenged the cadastral value of its land plot and succeeded in reducing it by more than three times, to the level of the market price (from RUB 9.9 million before 3.1 million rubles). Court ruled in favor of society April 7, 2012, however, the real value of the land was determined by the appraiser as of July 26, 2010. Based on this, the company sent an updated declaration to the tax office land tax for 2011. The tax was calculated and paid based on the market value - accordingly, its amount decreased three times.
The inspectorate politely replied that it did not challenge the court decision on the establishment of a new cadastral value of the land, but believed that land tax based on it should be calculated only for 2013 and later. After that, the tax authorities imposed a fine on the company, and also offered to pay the arrears and interest on the tax. OAO Production Company Vozrozhdenie was forced to initiate a new lawsuit.
Arguments of the courts
The taxpayer lost the case in all instances (decision of the Arbitration Court Kemerovo region dated November 12, 2012 in case No. A27-17487 / 2012, of the Seventh Arbitration Court of Appeal dated January 18, 2013 No. 07AP-10827 / 12, FAS of the West Siberian District dated April 10, 2013 No. F04-1410 / 13).
The courts explained that the cadastral value is recognized as the tax base for land tax, and the moment of its determination is clearly fixed: as of January 1 of the year for which the tax is calculated ().
And since on January 1, 2011 the cadastral value was 9.9 million rubles. - even though it was later found to be inappropriate reality- then it is this amount that should underlie the calculation. Of course, the new price of land after the entry into force of the court decision should be included in the State Property Committee. However, the courts considered, this does not invalidate the previous entry with the old, inflated cost of the site. Therefore, the court decision of 2012, equating the cadastral value with the market value, is not applicable to the disputed tax period of 2011.
The "troika" of judges of the Supreme Arbitration Court of the Russian Federation also recognized the logic of the conclusions of the lower courts, refusing to refer the case to the Presidium(VAS RF dated July 4, 2013 No. VAS-7917/13).
last hope
OJSC Vozrozhdenie Production Company did not give up and decided to challenge the constitutionality, which establishes the moment for determining the cadastral value for tax purposes. Society demanded recognize the legitimacy of the revision of the tax base "retroactively".
However, the Constitutional Court of the Russian Federation refused even to accept the complaint for consideration. The judges noted that the market value has an advantage over the cadastral value, however, this does not mean that the latter is devoid of economic grounds and has no connection with the actual price.
And then the Constitutional Court of the Russian Federation completely went against logic. According to the Court, the establishment of the cadastral value of the plot, in the amount of the market does not refute the alleged reliability of the previously established results of the state cadastral valuation of land.
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In other words, if, for example, the state has valued a land plot at 10 million rubles, and an independent appraiser at 2 million rubles. (and subsequently the cadastral value officially decreased to this value), then from the point of view of the Constitutional Court of the Russian Federation, both of these estimates are correct. And yes - the introduction of a new entry on the price of land in the State Property Committee cannot, from the point of view of the Constitutional Court of the Russian Federation, be considered fixing a bug in the registry.
From the consideration key moment Complaints court dismissed. The company raised the issue of violating its rights as a taxpayer, as it was forced to overpay the tax three times due to the “wrong” value of the land (that is, the tax base).
The Constitutional Court of the Russian Federation refused to comment on this, because: a) the courts have already considered the possibility of revising the tax base, and b) verification of the legality and validity of their decisions, research and establishment of factual circumstances (including comparison of the cadastral and market valuation of the land plot) are not within the competence of the Constitutional Court of the Russian Federation (CC RF of July 3, 2014 No. 1555-O).
No room for error
Now to the miscalculation of the applicant. The difficulty lies in the fact that an independent appraiser was involved one and a half years after the approval of the results of the cadastral valuation. The cadastral value of the land was approved in November 2008, and the market as of July 2010. It turned out that formally the difference in the cadastral and market value can be explained by the change in the situation on the market and fluctuations in land prices.
It is strange that the market value of the land was not set at the end date of the cadastral valuation, as is usually done (FAS of the Volga-Vyatka District of June 19, 2014 in case No. A82-9984 / 2013, FAS of the East Siberian District of November 7, 2013 . in case No. A33-3207 /2013). Let's say more, the law on valuation activity itself obliges to establish the market value on the same date as the day the results of the cadastral valuation are approved (). If the dates of establishing the market and cadastral values are seriously different, this does not allow them to compare with each other. By the way, the judge of the Constitutional Court of the Russian Federation draws attention to this Konstantin Aranovsky in your opinion to the decision.
In the box of arguments
The official position of the Russian Ministry of Finance plays into the hands of taxpayers, and it has been expressed more than once. Yes, department directly indicates the possibility of recalculating the tax and returning the overpaid to the budget subject to two conditions:
- the market valuation of the land was carried out on the same date as the cadastral valuation;
- the cadastral value is brought into line with the market value (Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated August 30, 2012 No. 03-05-05-02 / 89, Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated November 1, 2012 No. 03-05-05-02 /112).
Is it true, arbitrage practice so far it is very ambiguous. Some courts carefully take the side of the taxpayer. For example, the Federal Antimonopoly Service of the West Siberian District admits that the law is silent on how the land tax should be calculated in such a situation. However, there is no direct prohibition on adjusting the tax for the year in which the court equated the cadastral value to the market value (FAS of the West Siberian District of June 18, 2014 in case No. A27-12625 / 2013).
The land tax is local, it is described in detail in Chapter 31 of the Tax Code of the Russian Federation and is mandatory for payment in the regions whose authorities have adopted a regulatory legal act on the introduction of this tax. Land tax for individual entrepreneurs is a rather extensive topic, but we will try to talk about it as informatively as possible for you.
Land law in Russia - payers, tax base, benefits, problems
Land tax payers are absolutely all organizations, and ordinary people who own land. In Moscow and St. Petersburg, the nuances of the land tax are established by the local authorities themselves. Local authorities of the regions based on federal law issue local regulations on land tax, which establish the deadlines for the payment of tax, the reporting period, benefits, etc.
Federal land tax law
The 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 on it, the procedure and terms for paying 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 the 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, on the basis of information from the state land cadastre, individuals the tax base is determined by the tax service, on the basis of information provided by state authorities from the same register.
If the land plot is in common ownership, the tax base is divided equally among 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 obliged to pay land tax in the same way as everyone else, if their land used in entrepreneurial activity.
That is, if an individual entrepreneur, for example, is engaged in agriculture and owns land on which he grows potatoes for sale, he must pay land tax. But only if this land plot belongs to the individual entrepreneur by the right of ownership, the right of permanent (perpetual) use or the right of life-long inheritable possession, if the land is leased or free of charge for urgent use, then the land tax is paid by its owner.
An individual entrepreneur is obliged to pay land tax, regardless of the taxation system he uses.
Land tax of individuals
Individuals, owners of land plots, as well as organizations and individual entrepreneurs (if they own land by the right of ownership, the right of permanent (unlimited) use or the right of lifetime 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 for individuals). The deadlines for paying the tax are set by local governments, citizens must pay the tax on the basis of notifications sent from the relevant organizations.
Land tax charge
Individuals are taxed exclusively by tax authorities, organizations and individual entrepreneurs themselves calculate their land tax.
Both advance payments on land tax and tax are paid in accordance with the established tax period to the local budget (of the territory to which the land belongs).
Land tax debt
If suddenly you 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 the 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 land tax debt, but also for property, transport and personal income tax.
Budget classification codes
When paying the land tax (however, like any other), it is necessary to correctly indicate all the details, in particular, budget classification codes. The BCC for land tax of individuals for 2013 and 2014 can be easily found on the Internet on sites dedicated to accounting and taxes.
Tax incentives for land tax
p> The law provides tax privileges and tax deductions for some tax bearers.
Land tax benefits
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 such citizens as:
- Heroes of the Soviet Union, Heroes of the Russian Federation, full cavaliers of the Order of Glory;
- disabled people of I disability group and II disability group (if it was established before January 1, 2004);
- disabled since childhood;
- veterans and invalids of the Great Patriotic War and other hostilities;
- individuals who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
- individuals who were exposed to radiation as a result of the Chernobyl disaster and the elimination of its consequences, as a result of the accident at the Mayak Production Association and the discharge of radioactive waste into the Techa River, as a result of nuclear tests at the Semipalatinsk test site;
- individuals who have received or suffered radiation sickness or become disabled as a result of interaction with any kind of nuclear installations.
Land tax exemption
Article 395 of the Tax Code contains a list of nine existing clauses, according to which land tax is exempt (of course, subject to intended use land plots):
- religious organizations;
- organizations and institutions of the penitentiary system of the Ministry of Justice of the Russian Federation;
- organizations owning sections along which state highways pass;
- public organizations of the disabled (provided that the disabled make up at least 80% of the organization);
- organization of folk art crafts;
- shipbuilding organizations that have the status of a resident of the 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 Far East Russian Federation. communities of such peoples.
How to reduce land tax
This can be done only 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 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 object of taxation and real estate (if there is one on the land plot).
The second way to reduce the land tax is to apply to the dispute settlement committee on 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 for specific land plots of legal entities and individuals. There are a number of plots that are not taxed, for example, land such as:
- occupied by objects of cultural and archaeological heritage, reserves;
- provided for the needs of the defense and security of the state, as well as for customs services;
- provided to the forest and water funds;
- taken out of 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 exemption from payment does not apply to you, and you use the land for:
- Agriculture;
- housing or future housing;
- garden, kitchen 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.
Recall that land tax is paid by entrepreneurs under any taxation system, that is, land tax under the USN or UTII is paid in the same way as under the general system.
Land tax recalculation
A cadastral valuation of land is carried out every five years. If, as a result of the reassessment, there has been an improvement in the position of the taxpayer, you can apply to the tax service with an application for the recalculation of land tax.
The new data is considered valid from the first of January of the new year, therefore, you can request a tax recalculation, for example, for last year, because recalculation regulations are retroactive if they improve the position of the taxpayer.
Land tax issues
Due to the fact that the tax base is determined according to the cadastral value of land plots, and many municipalities provide information about the objects of taxation and land owners to the tax services at the wrong time or not in full, individuals who are charged the tax amount by the tax authorities suffer .
Certain problems also arise when taxing land plots where multi-apartment residential buildings are built: often cadastral registration of such land plots has not been carried out, and apartment owners do not have land documents.
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 bodies 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 above paragraph on exemption from land tax) do not pay land tax. Unless, of course, they use land for ship repair and production facilities.
Also in 2011, the cadastral value of land was recalculated, which allows those taxpayers whose situation has improved according to new information to apply for recalculation of land tax.
In 2014, a new property 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 on the basis of the cadastral value of the property.
The new tax was planned to be introduced from January 1, 2013, but now the deadlines have been postponed to next year.
As you already understood, it is not so difficult to figure out what concerns the land tax in the tax code, if you spend a few hours of your time and carefully study the relevant articles.
The legislation of the Russian Federation provides for some benefits for pensioners receiving a pension in the country. The objects of taxation are land plots. Moreover, the size of these areas does not matter.
Land tax charge
Recent changes in legislation brought back the land tax, which was abolished in the early 1990s. the last century. Pensioners are exempted only from paying the tax obligation on the property of individuals: buildings and structures, but they are obliged to pay the land tax.
The tax rate is calculated by local tax inspectorates directly in the area where the allotment is located. For an accurate calculation and receipt of a receipt, pensioners must appear at the local tax office with a title document confirming their ownership. If this is not available, it is necessary to issue it and after that the tax authority will be able to correctly calculate the tax rate. In the future, the tax inspector will send a receipt indicating the amount to the postal address.
Features of taxation of a land plot in common shared ownership
It often happens that land plots are jointly owned by the spouses. If one of them is not yet a pensioner, he must pay for his part according to the current tax rate.
The legislative body of the country is developing a bill, according to which pensioners receive benefits and exemption from paying a number of taxes. But its implementation will be carried out no earlier than 2015, each of the regions has the right to postpone its introduction on the territory of its region, but no more than until 2018.
Preferential categories of citizens
For 2014, preferential rates for the payment of land tax are provided only for persons specified in Chapter 31 of the Tax Code of the Russian Federation, namely, persons who received the title of Hero of the USSR and the Russian Federation, holder of the Order of Glory, individuals who suffered as a result of emergency circumstances at the Chernobyl nuclear power plant, at the production enterprise "Mayak" and others. The full list can be found by opening the Tax Code, but pensioners are not found in this list. Each of the federal subjects has the right to establish its own additional benefits. Their size and the list of privileged persons can be found directly in your regional tax office.
The draft law on taxation being developed provides for a progressive rate. As before, land and real estate will be accounted for separately. Rates also vary, for example, for residential real estate it is planned to introduce at a rate of 0.1%, for non-residential - up to 0.5% of their cadastral value. For plots under dachas and residential buildings - no more than 0.3%, land intended for other activities - 1.5%.
The Moscow region, as well as the cities of St. Petersburg and Moscow, have the right to reduce the indicated percentage charges for all or certain persons. For example, a pensioner in the Moscow region who has an apartment will have to pay 1,466 rubles a year. For 2014, the owner of an apartment in Moscow with an area of 55 sq.m. will give 5,600 rubles to the state fund.
For the specified categories of citizens federal authorities may provide additional tax relief. Its size is 10,000 rubles for each taxpayer. This amount is subtracted from the total cost of land located on the territory of each federal subject. This rule applies exclusively to those persons listed in Chapter 31 of the Tax Code.
Persons can be assigned to these categories only if they have the relevant documents that can be approved and issued before February 1 following the reporting period. Pensioners and all who can receive a tax reduction must submit such documents no later than 30 days from the date of the occurrence of such a right.
The Moscow region has determined the level of tax deduction in the amount of 500 thousand rubles for privileged categories of citizens. In St. Petersburg, only those pensioners who own a land plot of no more than 25 acres and who left military service upon reaching a certain age can take advantage of the deduction. The tax can be reduced not only on a plot that is privately owned by a citizen, but also on one that is in his permanent use or lifetime possession.
Exceptions under which the tax benefit does not apply
In 2014, pensioners who rent out their allotments cannot use the preferential right to deduct. If there are several plots in private ownership of a citizen, then the tax rate is calculated taking into account the deduction and leasing of another.
Features of calculus
Land plots must be included in the unified cadastral register. The tax rate is calculated only on the basis of the cadastral value. It can be accrued only when the site is included in the plan, but not before the date of entry. If no land tax was paid for the previous period, then the right to demand the fulfillment of such an obligation arises for the last three years. Therefore, pensioners who received notification receipts with accrued rates for four or five recent years, has the right to independently determine the amount of the amount for three years, which should be deposited and paid.
Correct calculation of land tax
The tax rate for a land plot is set directly by each of the federal subjects independently, but within the limits legislative framework. In order to independently calculate the amount of payment to the tax authorities, you should multiply the rate by the taxable base and divide by 100%. For example, the rate for agricultural land is 0.3%. Therefore, when calculating in 2014, we take into account the following factors:
The site has a cadastral value of 1.5 million rubles.
The tax rate is 0.9%.
The tax deduction is 500 thousand rubles (the site is located in the Moscow region).
1,500,000 -500,000=1,000,000 rubles - taxable base.
(1 million rubles * 0.9) / 100 = 11,111.11 rubles - the amount of the tax liability to be paid to the budget.
A slightly different calculation if the site is acquired in the current reporting period. Then the time of actual use of this site is subject to payment.
That is, if a particular plot was purchased in the month of May, then the tax rate should be divided by 12 months, 0.9/12=0.075. And then the pensioners who bought this land must pay 11,111.11 rubles*0.75=8333.33 rubles. This is the calculation of payment in 2014 for an incomplete year of land ownership.
The Tax Notice containing calculations (recalculations) for the tax on land near Moscow, coupled with calculations for other property taxes of individuals, is sent by ordinary letter from the city of Mytishchi (index 141020) or by registered mail ("Mytishchi-DTI").When looking at the amount of taxes, someone has questions, as well.
Who pays the land tax anyway?
Legislative framework for land tax for individuals in the Moscow Region
Please note that we are talking about a tax on land ownership in the Moscow region, and not about income tax arising from transactions of purchase and sale of land plots .Land tax is a local tax regulated by the Tax Code of the Russian Federation (Chapter 31), the laws of the Moscow Region and the regulations of local deputies.
Tax payers are organizations and individuals owning land plots.
The following applies only to land plots owned by individuals and located on the territory of the Moscow Region.
Annually, the Tax Service calculates land taxes for the previous calendar year and sends tax notices to land owners for payment.
The tax base is determined by .
In 2013, a global reassessment of the cadastral value of lands near Moscow was carried out. The cadastral value of land plots has increased significantly. Sometimes several times. The results of the state cadastral valuation (revaluation of the value) of the plots were approved by the Decrees of the Ministry of Ecology and Nature Management of the Moscow Region dated November 27, 2013: No. 566-RM (land plots as part of the lands of the region's settlements); No. 564-RM (lands of horticultural, horticultural and dacha associations); No. 563-RM (agricultural land).
The new value of the lands near Moscow has become the basis for tax assessment since 2014.
In addition, since 2014, in some districts of the region, the land tax rate for household plots and summer cottages has increased several times.
Thus, .
How is land tax calculated?
When calculating the tax on a land plot, the following formula is used: H \u003d K * C * M / 12, Where- TO- cadastral value of the site at the beginning of the year (as of January 1)
Since 2014, updated data from the cadastre of regional lands has been used in the Moscow region. - C- tax rate
The rate depends on the category of land (site purpose) and location.
In most districts of the Moscow Region, for plots of land intended for personal subsidiary plots (household plots), summer cottages, gardening, horticulture, as well as agricultural land, the tax rate has been set at 0.3 percent since 2014. - M- number of months of land ownership
Payment of land tax is made in full before October 1 of the next year.
An example of calculating the Moscow region land tax
You own a plot of 15 acres, which is located in one of the settlements of the Balashikha district (Balashikha urban district) of the Moscow region.Calculate the tax on this land for 2014.
The cadastral value of the plot is 7,561,950 rubles. .
It turns out that the so-called. the market value of one hundred square meters of land is 504,130 rubles. It remains only to wish good luck to these "professionals" who carried out the state assessment in selling the land at such a price.
The purpose of the land is for personal subsidiary farming. The purpose of the land plot is indicated in the certificate of ownership of the plot.
. .
You owned the entire property for the entirety of 2014. Share - 100%. The number of months is 12.
The amount of tax, excluding benefits, is 22,685.85 rubles (N = 7,561,950 (K) * 0.3% (C) * 12 (M) / 12).
If you have a large family or you are a pensioner who has lived for more than ten years in residential premises on this site, then you have benefits in the amount of 50% of the tax amount. .
The total amount of land tax, taking into account the benefits, will be half as much - 11,342.93 rubles.
Cadastral value of a land plot in the Moscow region
The Land Code of the Russian Federation (Article 66) determines that the cadastral value of land plots is established based on the results of the State cadastral valuation of land, carried out in accordance with the law on valuation activities.The cadastral value of the land plot at the time of the assessment is equal to its market value.
The average level of the cadastral value of land in the districts of the region is approved by the executive authorities of the Moscow region.
The state cadastral valuation of land in the Moscow Region is carried out no more than once every three years and no less than once every five years.
Thus, the next revaluation of the lands near Moscow will be in 2017-2019.
The cadastral value of a plot is equal to the area of the plot, measured in square meters, multiplied by the specific indicator of the cadastral value (UCCS) of the land plot, expressed in rubles per sq.m.
UPKS is determined by appraisers in the course of the State assessment of lands of the Moscow region.
The area of the plot is taken from the cadastral registration data. If your site is not registered, then it does not have a cadastral value and, accordingly, there is no land tax.
Recall that in one hundred square meters. Accordingly, six acres is 600 sq.m. land, and 15 acres - 1,500 sq.m.
For two closely spaced plots of land, one of which has an area of 6 acres, the other 12 acres, it is logical to assume that the cadastral value of the smaller plot should be exactly two times less than the cost of the second. Accordingly, the tax on the land of a six-hundred plot should be exactly two times less than the tax on a land plot of twelve acres.
However, the results of the revaluation of lands near Moscow show that this is not always the case.
Where to find the cadastral value of the land
The cadastral value of your piece of land, if it is registered, is easy to find using. Land tax rates are set by local authorities. In contrast to the tax rates on residential buildings,. There are areas where lower rates are applied in places - 0.1%, 0.15%, 0.2%.The Ramensky district is striking in its great diversity, where in various rural settlements many “non-round” tax rates for household plots are used, for example, 0.07%, 0.12%, 0.13%, 0.14%, 0.15%, 0 .16%, 0.17%, 0.19%, 0.29%.
Almost all information about the current land tax rates in the Moscow Region can be found at. Up-to-date information on local and federal land tax benefits is available on the official website of the Tax Service (www.nalog.ru) in the reference information section on property tax benefits.
Land tax benefits in the Moscow region
Veterans, disabled people and some other categories of citizens have benefits at the federal level. This benefit reduces the tax base for land tax by 10 thousand rubles. With a tax rate of 0.3 percent, this is!!! as much as 30 rubles.The list of beneficiaries is determined by paragraph 5 of Article 391 of the Tax Code. In particular, it includes: veterans, disabled people, "Chernobyl victims", heroes of Russia.
Nevertheless, .
In addition to beneficiaries of the federal list, local benefits of the districts of the Moscow region significantly reduce the land tax for pensioners, large families, honorary citizens and other categories.
How can I reduce the land tax on my plot
For tax already paid
The land tax notice contains calculations of other taxes on your property registered in the Moscow Region (household tax, car road tax).The notification is delivered to the land tax payer somewhat later than the Federal Tax Service plans. For example, the tax Internet service shows that for a given district of the Moscow Region, a tax notice should be ready to be sent in May, and a “letter of happiness” arrives only in August. You must pay the full amount of the tax no later than the first of October.
Practice shows that overestimation of land tax amounts occurs in tax calculations. Let's find out what can be disputed.
In order to understand the current land tax issues, first of all, compare the charges of land tax with the calculations of the amounts of this tax in the notices of previous years. Sometimes the identified differences provide the necessary information.
- Carefully compare the tax calculations for your land for the last three years.
-
Since 2014, it could grow significantly. - .
The tax rate does not depend on the cadastral value, but is determined by the category of the land plot and the area of its location.
.
For example, . . -
Maybe something applies to you. Property tax benefits are both federal and additional local. In terms of land tax, federal benefits are insignificant, but local ones, as a rule, are from 50% to 100% of the tax amount. - Study the texts of decisions of local deputies.
Even if the tax rate and benefits indicated on the tax website coincided with the calculations in the notice, but it seems to you that the amount of the land tax is quite high and unreasonable, “get to the bottom of the source”. Such in this case is the current resolution of local deputies on land tax.
Local authorities are obliged to publish them, including on the Internet. The name, number and date of the decisions can be found on the tax website.
It is possible that the tax website contains inaccurate information on rates or not all benefits are indicated.
A vivid example. Decision of the Council of Deputies "On the establishment of a land tax on the territory of the urban district of Balashikha". On plots intended for personal subsidiary farming and located in rural areas settlements Balashikha district (Balashikha district), There is a 75% discount. This reduces your land tax by FOUR TIMES. Benefits are valid in 2014 and 2015. - Attention! Recalculations of taxes of previous years, which increase the amount of taxes on your land plot, worsen the position of the taxpayer.
Require the tax authorities to remove such recalculations as illegal, based on the provisions of Article 5 of the Tax Code.
Submit your claim to the territorial tax office (at the location of your site) valuable registered mail with registered notice and preferably with an inventory. Or personally go to the analysis of the notice to the local tax office.
P.S. On the growth of taxes in Russia on the property of citizens
The whole "horror" of the sharp increase in land tax for 2014 is at the same time.IN next year in Moscow and the Moscow region, we are waiting for a “new property tax”, when taxes on residential buildings and apartments will be calculated based on the cadastral value.
The applicable tax formulas will be quite complex. Be careful and carefully check the calculations and the source data. Taxes are your money, and not small ones.
Land tax rates for household plots and summer cottages in the Moscow Region
Below and . These rates have been in effect since 2014.Table of land tax rates by districts of the Moscow region
Municipal district of the Moscow region | Land tax rates | |
1. | Volokolamsky district | 0,3% |
2. | Voskresensky district | 0,3% |
3. | Dmitrovsky district | 0,3% |
4. | Yegoryevsky district | 0,3% |
5. | Zaraisk district | 0,3% |
6. | Istra district | 0,3% |
7. | Kashirsky district | 0,2% - 0,3% |
8. | Klinsky district | 0,15% - 0,3% |
9. | Kolomna district | 0,3% |
10. | Krasnogorsk district | 0,2% - 0,3% |
11. | Leninsky district | 0,15% - 0,3% |
12. | Lotoshinsky district | 0,3% |
13. | Lukhovitsky district | 0,3% |
14. | Lyubertsy district | 0,2% - 0,3% |
15. | Mozhaysky district | 0,3% |
16. | Mytishchi district | 0,15% |
17. | Naro-Fominsky district | 0,3% |
18. | Noginsk district | 0,2% - 0,3% |
19. | Odintsovskii district | 0,1% - 0,3% |
20. | Orekhovo-Zuevsky district | 0,15% - 0,3% |
21. | Pavlovo-Posadsky district | 0,1% - 0,3% |
22. | Podilskyi district | 0,2% - 0,3% |
23. | Pushkinsky district | 0,1% - 0,3% |
24. | Ramensky district | 0,07% - 0,3% |
25. | Ruza district | 0,2% - 0,3% |
26. | Serebryano-Prudsky district | 0,3% |
27. | Sergiev Posad district | 0,1% - 0,3% |
28. | Serpukhov district | 0,15% - 0,3% |
29. | Solnechnogorsk district | 0,15% - 0,3% |
30. | Stupinsky district | 0,2% - 0,3% |
31. | Taldomsky district | 0,3% |
32. | Chekhovsky district | 0,08% - 0,3% |
33. | Shatursky district | 0,3% |
34. | Shakhovskoy district | 0,3% |
35. | Schelkovsky district | 0,2% - 0,3% |
Land tax rates in cities of regional subordination and urban districts of the Moscow region
Urban district (city of regional subordination) of the Moscow region | Land tax rates | |
1. | Balashikha | 0,3% |
2. | Bronnitsy | 0,3% |
3. | Dzerzhinsky | 0,3% |
4. | Dolgoprudny | 0,2% - 0,25% |
5. | Domodedovo | 0,25% - 0,3% |
6. | Dubna | 0,3% |
7. | Zhukovsky | 0,3% |
8. | Zvenigorod | 0,3% |
9. | Ivanteevka | 0,2% - 0,25% |
10. | Klimovsk | 0,2% - 0,3% |
11. | Kolomna | 0,13% - 0,2% |
12. | Korolev | 0,3% |
13. | Kotelniki | 0,3% |
14. | Krasnoarmeysk | 0,3% |
15. | Lobnya | 0,3% |
16. | Losino-Petrovsky | 0,3% |
17. | Lytkarino | 0,3% |
18. | lakes | 0,3% |
19. | Orekhovo-Zuevo | 0,3% |
20. | Podolsk | 0,3% |
21. | Protvino | 0,2% |
22. | Pushchino | 0,3% |
23. | Reutov | n/a |
24. | Roshal | 0,3% |
25. | Serpukhov | 0,3% |
26. | Fryazino | 0,3% |
27. | Khimki | 0,2% |
28. | Chernogolovka | 0,3% |
29. | Elektrogorsk | 0,3% |
30. | Elektrostal | 0,3% |