The joy of buying a plot is always overshadowed by the need to pay the tax that was introduced in 2005. Lucky for those organizations that managed to acquire land before 1998, they do not need to pay land tax. Individuals do not have to worry about this, since the employees of the tax inspectorate calculate the amount on their own and send the finished payment.
It is necessary
Land, cadastral value of the site, tax rate
Instructions
Step 1
For citizens, the amount of land tax consists of the tax rate and the cadastral value of the plots. The tax rate is set by local governments. The cadastral value is approved by the head of the region. Local governments independently establish tax benefits depending on the categories of taxpayers.
Step 2
All information can be found by visiting the tax office at the place of residence. The maximum land tax rate for summer cottages and garden plots does not exceed 0.3% of the cadastral value. Residential buildings and other buildings - 0.1%. The tax period is 1 calendar year.
Step 3
The tax period for organizations and enterprises for land tax can be 1 quarter, 6 months or a year. These terms are established by local government bodies. That is, if a certain reporting period is established, then upon the expiration of the period, the taxpayer must pay an advance tax payment.
If, when purchasing a land plot, the organization did not conduct a state cadastral registration, the tax is not paid.
Step 4
When carrying out cadastral registration, a cadastral number is assigned to a land plot, it is registered in the state register of land. The formation of the land plot is carried out by local governments.
Step 5
The amount of land tax for businesses depends on how long the land is owned. The right to share ownership of land, formed and recorded in the register, upon sale passes to the buyer from the moment of registration of the title to the land. And from the same day the buyer is obliged to pay the land tax.
Step 6
For different categories of land, a separate tax rate is established, but the state has established an upper limit in percentage terms. For agricultural land and plots with housing stock, the maximum limit is 0.3% of the cadastral value. For the rest of the land - 1.5%.
