According to the law, land tax must be paid by everyone who owns a land plot or inherited it. How the land tax is calculated is established by the regulations of the municipalities, and in Moscow and St. Petersburg - by the Tax Code and the laws of these cities. Let's consider how to calculate the land tax using the example of Moscow.
Instructions
Step 1
In 2004, the law of the city of Moscow "On land tax" was adopted. He determines the tax rates, terms and procedure for its payment. The land tax rate in Moscow depends on the cadastral value of the land plot. It also fixes the categories of citizens and organizations and institutions that are exempt from paying land tax or have benefits.
Step 2
The cadastral value of land plots is determined by the state. It can be found out when registering a land plot or when obtaining a cadastral passport for a land plot. Also, in the fall of 2010, the Rosreestr website portal (www.rosreestr.ru), through which you can also find out the cadastral value online. To do this, you need to know the cadastral or conditional number of the land plot, or its address
Step 3
There are 3 land tax rates in Moscow:
1.03% of the cadastral value of the land plot - for plots located in the agricultural land zones in the city of Moscow (i.e. intended for the needs of agriculture), or provided and used for sports facilities and sports.
2. 0, 1% of the cadastral value of the land plot - for plots intended for the construction of residential buildings or for parking lots and garages.
3. 1.5% of the cadastral value of the land plot - for all other plots.
Step 4
The land tax for the previous year must be paid by February 1 of the next year, i.e., for example, the land tax for 2010 must be paid by February 1, 2011.
