Tax breaks on the ground. Land tax relief

Land tax payers are all citizens, individual entrepreneurs and legal entities, landowners, lifetime owners or perpetual users.

But there is a list of categories of people who are exempted from it. You can clarify it in the tax service at the place of residence.

Who has the preferences?

Federal law states that the following are exempted from taxation on land:

• enterprises and organizations of the system for the enforcement of criminal penalties - to land provided for them to fulfill their direct functions;
• institutions - on roads intended for general use;
• religious organizations - to the plots on which buildings and structures of religious designation are located;
• organizations of persons with disabilities - on land used for the main activity, production and sale of goods, rehabilitation, social assistance;
• organizations engaged in folk art crafts and their implementation - to sites intended for these purposes;
• residents of a special economic zone - to land plots located there (within five years);
• skolkovo Innovation Center - on the land provided to him for solving assigned tasks;
• shipbuilding organizations, residents of the industrial and industrial economic zone - for land plots occupied for the repair and construction of ships for 10 years;
• institutions, participants in the SEZ - for land located in this territory, intended for the implementation of activities specified in the contract, for no more than three years;
• small indigenous peoples of Siberia, the Far East, the North - on the land on which they live and engage in traditional forms of life.

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It turns out that federal entities have legal privileges and only one category of individuals.

The authorities of each region independently establish an additional list of citizens enjoying preferences. In many ways, it depends on the socio-economic situation in the subject of the Federation: are there funds in the local budget to cover these costs.

The list of regional beneficiaries may include pensioners, veterans, the disabled, large families and low-income families.

Since 2017, a decrease in the tax base of the land by the amount of the cadastral value of six hundred square meters of land that is in the possession, lifetime possession or perpetual use of certain categories of taxpayers has been applied.

Namely:

• heroes: USSR, Russia, having all the orders of Glory;
• disabled people and war veterans;
• disabled people: from childhood, the first and second groups;
• citizens who became victims of radiation and technological disasters: at the Chernobyl nuclear power plant, the Mayak production association, and the Semipalatinsk test site;
• retired retirees.

The tax base can be reduced only by one land owned by the beneficiary of his choice.

Which are provided

So, land tax benefits are divided into three groups: full exemption and reduction of the tax base, as mentioned above, and regional preferences.

Funds for the use of land are allocated to the local budget.

In the subjects of the Federation, the authorities can completely exempt certain categories of the population from paying tax, and can provide them with a certain discount. The terms and order of payment are also set independently.

To obtain information on the availability of benefits in a particular municipality, a citizen should visit the tax office.

Senior citizens

Until 2005, pensioners were exempt from land tax. They are currently entitled to a tax deduction.

In the regions, older people can additionally receive exemptions:

• in the Voronezh and Rostov regions there is a full exemption from payment;
• in the Vladimir region, the tax base has been reduced by 50 percent;
• in the Kursk region a rate of 50 percent is paid.

Large families

Families with many children include families with three or more children under 18 years of age. Some regions exempt them from payments or reduce the tax base for charging payments.

The land should be used for farming and other personal needs.

They are provided with such benefits:

• in St. Petersburg, parents with many children do not pay land tax;
• in Saratov, parents with many children do not pay for the use of land up to 1,000 square meters;
• in Omsk they are entitled to receive a tax deduction of 40,000 rubles.

Disabled people

Persons with disabilities from childhood, the first and second groups already enjoy a federal benefit. Regions can also provide them with tax breaks. Persons with disabilities of the third group very rarely receive this preference.

When the owner sells the land, he is obliged to pay income tax on individuals, that is, personal income tax. But some categories of citizens can be exempted from it or receive a deduction.

How to make out

The privilege can be issued only for one land plot owned by the citizen. If he is listed on another person, then preference is not supposed. Also, it is impossible to use the object of taxation in business activities and for the purpose of enrichment.

If a person has the right to benefit on several grounds, you must choose one of them.

Registration Procedure:

1. Before applying for benefits, you should collect a package of documents. It may vary depending on the region of residence, so you should clarify the list in advance by phone at the local tax office or on its official website.
2. The documents should be accompanied by a statement stating: details of the tax inspection, where the beneficiary is applying, his passport data and TIN, application for preference, grounds for using it, list of documents, date and signature. It is allowed to fill out by hand (in block letters, black pen) or on a computer (using 16-18 font).
3. You can submit papers in person or through a legal representative, when you visit the organization, via the Internet or by mail. You should only forward copies of papers by registered letter with a list of attachments and a receipt of receipt.
4. After accepting the documents, the tax officer will check them for accuracy. The certificates must be valid, drawn up in accordance with the requirements of the law, without corrections and errors.
5. If everything is in order, a conclusion will be issued on the satisfaction of the application in the form of a tax cancellation or a discount on it. The taxpayer will receive a notification of the decision.

This is how a completed application looks like:

If a citizen has the right to other tax benefits (property or transport), then this fact can be stated in the same statement.

The right to a benefit arises from the moment the grounds for it are received. In case of late treatment, officials will recalculate, but not more than in the previous three years.

Required documents

The following papers are required for registration:

• application for benefits;
• russian passport with a residence permit in the region where the privilege is valid;
• documents confirming the grounds for the privilege: a pension certificate, a certificate from the ITU, a certificate of a large family;
• certificate of land ownership;
• work book or its copy.

When they can refuse

Refusal to provide benefits may be for justified reasons:

• incomplete list of submitted documents;
• reporting false information;
• inaccuracies in documents or expiration;
• errors or typos in the statement;
• lack of grounds for providing benefits;
• lack of registration in the region where the preference is valid.

If the applicant is denied the request, tax specialists should send him a notification with the reasons for the decision.

If he does not agree with the information received, he can contact a higher organization, prosecutor's office or court.

Tax payments make up an impressive amount of income of citizens, especially low-income people.

Some of them are legally entitled to a tax exemption, but continue to pay it because they are not familiar with the law. Therefore, it is worth visiting the tax office, sorting out the provision of preferences and arranging them.

Tighter rules for calculating payments for the territory owned by a citizen have led to an increase in the collection rate in many regions. The Russians are interested in the question of who does not pay land tax, whether preferences apply for different categories of citizens. To know how much you have to pay, you need to navigate the innovations of federal and regional legislation, have an idea of \u200b\u200bwhat the new formula for calculating land contributions looks like. Old people want to know if a pensioner should pay land tax at full rate or if the burden of payment can be alleviated.

What is land tax

According to the current legislation, land plots owned by legal entities and individuals are objects of taxation of land contributions. Municipal authorities will have to pay for the use of territories, since this type of tax is considered local. The following categories of individuals and legal entities belong to taxpayers:

• owning a summer cottage under the established right of ownership;
• managing land on the basis of permanent land use;
• received the territory in a lifetime inheritance.

The regulations stipulate that for some land plots there is no need to pay contributions. These include:

• territories occupied by residential multi-storey apartment buildings;
• land withdrawn from the commodity circulation of land resources in accordance with current orders and decrees of the Government of the country;
• places where objects of high natural and cultural value are located;
• land resources of the water and forest fund of Russia, which are subject to sale restrictions.

Regulatory framework

The basis for calculating the tax on land is Ch. 31 of the Tax Code (TC) of the Russian Federation with available amendments and additions as of December 28, 2017. All articles included in it regulate certain legal relations in the tax sphere:

Article number
	Land tax determination
	Who is the taxpayer
	Identification of Contributed Property
	Base for tax calculation
	How to establish a base for calculating land tax
	The procedure for determining the base for objects owned by several payers
	Establishment of tax and reporting periods
	Tax rate
	Land tax benefits in 2018
	How to calculate and make advance payments
	Terms of payment of advance payments and land tax
	Land Fee Declaration

In addition, in accordance with the adopted law FZ-286 dated September 30, 2017, amending the Tax Code of the Russian Federation, when calculating from 2018, the price of the cadastral parcel is taken into account, and not the book value of land, the rules and procedure for establishing benefits and submitting confirming preferences have changed documentation. According to Federal Law-353 of November 27, 2017, amending clause 1 of Article 395 of the Tax Code of Russia, new rules are established under which exemption from tax payments for certain situations does not apply.

The procedure for calculating the amount of land tax in 2018

Employees of the municipal tax service calculate the amount of the contribution that the land owner must pay on time. The owner receives a notification of the required payment, which indicates such data:

• land tax amount;
• cost of territory according to cadastral information;
• available benefits;
• deduction rate.

The formula according to which tax authorities calculate the final amount payable is as follows:

C \u003d K x Rd x Hs x Kf, where

C is the amount of payment;

K - cadastral price of the territory;

RD - the size of the share belonging to this owner;

Нс - tax rate with allowance for benefits;

Kf - coefficient taking into account the duration of the land ownership of the owner.

Cadastral valuation of land

For many landowners, a change in the calculation base will lead to an increase in the final tax payment figure. Until 2018, the tax authorities, calculating the contribution, took as a basis the cost of the site on the balance sheet. According to the latest legislative changes, from 29 January 2018, the cadastral price of the territory for a calendar year will be considered the tax base in 29 subjects of the federation. You can find out how much your land is worth on the official website of the Federal Registration Service or by personal appeal with the attached documents to your local cadastral office.

It is assumed that the land collection rate will increase every billing period, with indexing up to 2020, when the procedure for calculating the tax on the property owned is finally established. Current changes in the price of the land according to cadastral information are not taken into account when determining the base for calculating tax for this and previous billing periods.

Federal benefits for individuals

Since the fee is considered local, the main list of categories of citizens who may not pay it or have individual benefits is established by regional legislation. At the federal level, it has been established that indigenous small peoples living permanently in the High North (CS) are exempted from land use contributions. The remaining Russians use a reduction in the tax base calculated from the cadastral price of the territory.

In 2018, the following categories of Russians can enjoy federal land tax benefits:

• people with confirmed disabilities 1, 2, 3 groups according to certificates;
• persons exposed to radiation and penetrating radiation;
• citizens who are victims of technological accidents;
• russians who are participants in hostilities;
• veterans, invalids of the Second World War;
• citizens who are Heroes of Russia, the USSR, having high state awards.

Who is exempt from payment

Communities of citizens belonging to the small nations of the COP may not pay fees for the use of land on which they permanently reside. This right to a land tax benefit in 2018 is reserved provided that the above-mentioned Russians use land resources exclusively for needs related to maintaining a lifestyle supported by centuries. You can not pay for the land if you are engaged in hunting, fishing, reindeer husbandry and other traditional occupations on it for a monthly income.

Reducing the tax base for certain categories of citizens

Legislative standards stipulate that the final amount paid may be reduced due to the fact that for certain categories of citizens a decrease in the base for calculating contributions by 10,000 rubles has been established. If, according to cadastral information, the price of the plot is the indicated minimum, then payment for land use will not be charged. The calculation is made by employees of the local Federal Tax Service, and, if such a situation is detected, they do not send a notification to the payer about the need to pay.

In addition to federal land tax benefits in 2018, which can be used by the above categories of citizens, there are local ones established by regional and municipal authorities. You can find out about the available preferences in the territorial branch of the Federal Tax Service, going there personally or using the information on the official page of the organization, having familiarized yourself with legal regulations that ease the burden of payments.

Local benefits

The land use fee goes to the local budget, so the list of preferences varies depending on the decisions of regional and municipal authorities. For example, in the Rostov and Voronezh regions, privileges are set for pensioners - all non-working citizens who receive state assistance upon reaching the established age are not payers of contributions.

In the Vladimir region, land tax privileges were established in 2018, associated with a reduction in the tax rate and the base for calculating payments. Citizens receiving retirement benefits are entitled to a 50% reduction in the calculation base. The rate varies depending on the established cadastral price of land and is 0.1-0.3% with the cost of the plot of 8-12 million rubles. In Moscow and the Moscow Region, the following categories of Russians are completely exempt from paying the fee:

• families with a certificate of large families;
• military families with the loss of a breadwinner;
• orphans under 18 left without parental care.

For seniors

Since 2005, citizens who receive insurance and social benefits from the state are taxpayers for land use at the federal level. In 2018, municipalities and regional authorities establish benefits for land tax pensioners. In some regions of the federation, Russians with a pension certificate are exempted from payments, in others they receive a discount. You can find out about the types of preferences by going to the official page of local municipal authorities and looking at acts related to land taxation.

For labor veterans

According to current standards, the following categories of individuals are labor veterans:

• having awards, ranks and seniority necessary for the appointment of an old-age pension;
• men who have worked for 40 years, and women with experience of 30 years, subject to the beginning of labor activity during the Second World War.

At the state level, labor veterans do not have privileges in paying fees for the use of land, such land tax benefits in 2018 were left to the local legislators. Municipalities are free to make decisions on the full or partial exemption of this category of citizens from fees for the use of land, reducing the basis for calculating payments by a certain amount. In practice, the subjects of the federation very rarely give discounts to designated Russians; land tax for labor veterans must be paid without exception.

Preferences for large families

Persons with three or more minor dependent dependents are considered to have many children. Such families were granted land tax benefits in 2018. State authorities give the right to local legislators to reduce the base for calculating payments or completely free large families from the established payments. Citizens can take advantage of the privilege if they prove that the land is used for personal needs and the maintenance of the auxiliary farm.

In Moscow and the region, persons with more than three children in care are exempted from paying land taxes. To find out the situation in other regions of the country, one must obtain the status of large families, inquire at the branch of social security agencies about the discounts due. To use the legal right, you will have to collect the necessary documentation and submit it to the FTS administration at the place of residence.

Tax relief for military retirees

Individuals applying for discounts must serve the set number of years in the following structures:

• Ministry of Defense
• GPS of the Ministry of Emergencies of the Russian Federation;
• Federal Drug Control Service of Russia;
• Federal Penitentiary Service of the Russian Federation.

Regions, setting the budget and setting land tax exemptions in 2018 to former officers, come from an explanatory letter from the Ministry of Finance No. 03-05-06 02/80 of November 7, 2009 and a Decree of the Government of the Russian Federation of September 22, 1993 for No. 941, which provides for a citizen to apply for privileges. A military pensioner must pay the full amount of the contribution to the land, collect documents confirming the status, the fact of payment, apply to the PF at the place of residence for recalculation. The amount of the surcharge is regulated by local laws.

For disabled people 2 groups

Citizens with limited legal capacity and disability of group 2 are not fully exempted from paying a land use fee. According to federal laws, the base for calculating contributions can be reduced by 10 thousand rubles, provided that the disability was registered before January 1, 2004. At the local government level, you can not pay tax if such a benefit is provided for by legislative acts. Summing up the above, it can be noted that a disabled person of group 2 has federal and territorial preferences for payments for the use of land.

For disabled people 3 groups

Citizens who have suffered a disease, injury or physical developmental defects from birth are considered to be partially competent with the assignment of a 3 disability group according to the VTEK. Disability status needs annual confirmation or is given indefinitely. The discount on tax payments for land use is set according to the presented certificate certifying disability.

The federal authorities carry out the appointment of preferences, which consists in reducing the value of land by 10,000 rubles under Art. 391 of the Tax Code of the Russian Federation. To find out about additional benefits, you need to contact the tax office at the place of residence or location of the land with documents confirming the privilege and the right to own the land. Local governments rarely completely exempt people with disabilities from group 3 from paying a fee.

How to get a land tax benefit

To confirm the right to a privilege on payments for the use of a land plot, one must act according to the following algorithm:

1. Make sure that you belong to the category of beneficiaries who will receive full or partial exemption from contributions.
2. Collect a package of documentation confirming the benefits.
3. Fill out an application for preferences at the local branch of the Federal Tax Service. You can attach the collected package of official papers to the petition, or specify the details of documents confirming the attitude towards beneficiaries.
4. Send the application remotely, through a Personal account opened on the website of the Federal Tax Service, or give the form in person to the inspection officer.
5. Wait for a positive decision on exemption from payments, or reduction of the final payment.

Application to the Federal Tax Service

Starting January 1, 2018, by order of the Federal Tax Service of the Russian Federation dated November 14, 2017, No. MMV-7-21-897, the new rules for processing an application are in force. The application form resembles a declaration, it must be filled in block letters, legibly, indicating the following information:

• tax identification number;
• land number according to cadastral data;
• period for which the privilege is granted;
• name and details of the document confirming the preference;
• date of issue of the official paper and validity period;
• application filling date, signature with legible decoding.

If certified copies of documents substantiating a preference are not attached to the petition, then the tax authorities verify the authenticity of these details. Carefully fill out the application so that the application is not rejected due to a discrepancy between the information available in the cadastral chamber and Rosreestr. After confirming the benefits, you will have to pay the fee according to the notification received, fill out the declaration form and submit the information to the local branch of the Federal Tax Service.

List of required documents

In order to use the right to receive preferences on payments, the following list of documentation should be prepared:

• papers substantiating the right of ownership of the site indicating the area and area;
• passport;
• certificate proving benefits (pension, veteran certificate, certificate of large families, disability, participation in hostilities);
• receipts confirming the absence of debt;
• TIN, SNILS;
• other official papers stipulated by legal acts of local authorities.

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Russians are required to pay for owned land. For the most disadvantaged population, plots are a means of survival. To burden their skinny wallets with additional expenses is unforgivable.

The authorities, realizing the problem, determined tax breaks as well-deserved and in dire need of material assistance to citizens. Who is entitled to land tax benefits and where can I find this information?

The answers are in the Tax Code of the Russian Federation. Article 387 of the document states that this tax is regulated by regional authorities. Local authorities determine the amount of fees charged for a land plot, as well as the distribution of tax benefits among citizens.

What categories of citizens are eligible for land tax benefits

The issue of providing citizens with benefits is decided by the municipality, but not only. They are also given by the federal government. All national exemptions are listed in the Tax Code.

The existing split is undoubtedly useful. After all, the more benefits, the better for the final recipient. Often categories of citizens receiving tax privileges intersect at both levels. It's about federal beneficiaries, which includes:

• awarded the Order of Glory and Heroes of Labor;
• war veterans of 1941-1945 and participants in other military conflicts;
•   and the Soviet Union;
• liquidators of the Chernobyl disaster;
• people exposed to radiation;
• citizens with 1 or 2 disability groups, people with disabilities from childhood or growing children with disabilities;
• families considered large.

Pensioners are ordinary citizens and do not have outstanding merit or incapacitating physical defects, but old age leaves its mark. Health is reduced, multiple diseases are manifested. Yes, and hard work throughout life deserves respect, therefore, they are also provided with benefits when paying land tax.

Federal land tax benefits

This is the initial stage of land tax reduction. The mechanism for assigning benefits to individuals is described in article 391 of the Tax Code of Russia. Briefly, the amount established by legislative acts is deducted from the value obtained from the cadastral valuation of the site. In 2016, it is 10,000 rubles. The deduction applies only to one plot registered in the region.

Eligibility is acquired exclusively by federal beneficiaries.

Article 395 of the Tax Code of the Russian Federation describes land tax benefits for organizations. The state encourages legal entities, as well as individuals, with privileges, and in some cases completely exempts their land from taxation.

Land tax is not paid:

• penitentiary service;
• societies involved in charitable or religious activities;
• nationalities inhabiting the Far East, North and Siberia, if the land used is recognized as a source of preserving their identity;
• organizations of persons with disabilities;
• residents of areas with special economic conditions.

The tax code reduces the payment of land tax by only 10,000 rubles. Citizens on the list of federal beneficiaries will be able to take advantage of the privilege. Other exemptions are given by local authorities.

For the population of Moscow and the region, benefits are assigned according to two documents:

• individuals - by the law of Moscow No. 74;
• legal entities - Law No. 151/2004-OZ.

Citizens who are not engaged in entrepreneurial activity and have the status of federal beneficiaries receive deductions in the amount of 1,000,000 rubles. They declare their right in advance, since next year benefits are granted only to those who applied in the current year. In order not to be late, you need to inform yourself of the Tax Service before November 1.

Federal beneficiaries of St. Petersburg do not pay land tax at all. However, local legislative documents limit the area of \u200b\u200bowned land exempted from taxation. For example, for seniors this figure is 2,500 square meters.

The law of St. Petersburg No. 617-105 defines benefits for the following categories of citizens:

• serving in the army;
• retired military;
• lost the breadwinner;
• civil servants.

In Sevastopol do not pay tax for land owned by the city. WWII veterans are exempt from land tax in Nizhny Novgorod. Here tax is reduced by 75% to summer residents and owners of plots located in places of seasonal flooding.

In Samara land plots with an area of \u200b\u200bless than 600 square meters are not paid. The privilege is granted to federal beneficiaries and disabled people. Residents of Novosibirsk, past the Second World War, are exempt from tax. While paying half the established amount.

Enterprises producing goods in the city, the tax rate is reduced by 1/3.

Only federal beneficiaries of Rostov-on-Don do not pay land tax. Even families with low incomes are required to pay. True, they do this not in full. According to the decision of the local State Duma of November 27, 2005, they are required to pay 50% of the established amount. In Saratov, the benefits are the same. The area used by large families and pensioners is limited to 1,000 square meters.

What are the benefits in terms of tax for the land put? Unfortunately, such an honorary title does not give advantages in this category of state fees from the population. They are not mentioned in preferential lists in any legislative document. However, they can count on tax breaks under other provisions. For example, as people who have reached retirement age.

Some citizens who use land are not recognized as taxpayers and should not pay anything. The foregoing applies to persons leasing land or having entered into the right of gratuitous use.

Who is entitled to land tax benefits?

The category of beneficiaries, which is completely exempt from taxation, is determined by Art. 395 of the Tax Code of the Russian Federation. The remaining owners of land, with the exception of those who have the right to deduction in accordance with Art. 391 of the Tax Code, are required to pay tax. In this article, we consider land tax benefits, who has the right to a benefit, and what documents are needed to receive it.

Categories of beneficiaries for whom exemptions are in accordance with the law

So, the preferential treatment of land tax is regulated by the Tax Code (Articles 391, 395) and local legislation. The categories of persons who fall under preferential treatment are few.

Beneficiary Category	Which of the beneficiaries is exempt from paying land tax?	Which of the payers can count on reducing the tax base by 10 thousand rubles?
Legal entity	Organization: Ministry of Justice (penal system), religious folk art crafts public organizations of disabled people, where at least 80% are disabled people, fEZ participants, management companies in accordance with the Federal Law "On the Skolkovo Innovation Center", residents of a special economic zone, other organizations and institutions referred to in Art. 395 of the Tax Code	–
Fizlitsa	These include those who live in remote areas of the country (North, Siberia, Far East), own a plot of land and traditionally engage in personal farming	–
War veterans	–	+
Disabled childhood and 1, 2 (the group received until 2014) groups	–	+
Chernobyl	–	+

Land plots involved in entrepreneurial activity are not subject to preferential treatment. The individual entrepreneur must pay tax for the land that is in his possession, even if it is idle. The same rule is valid for almost all other land owners.

So, if war veterans are provided with a deduction in the form of a deduction in any case, then for pensioners, labor veterans, and large families, benefit is applied only on the basis of existing local regulations, because they are not considered to be beneficiaries.

Land tax benefits: how to get a benefit?

Benefits are not automatically optimized. To confirm the rights to the benefit, you should contact the tax authorities with a statement and attach specific documents to your appeal. You can transfer a set of ready-made documents in one of the traditional ways:

• by post (registered mail);
• in person visiting tax authorities;
• through the personal account of the taxpayer.

To send the kit through the post office, copies are made, it is not necessary to certify them with a notary. The applicant is notified of the decision, after which a recalculation is made from the time the right to benefit comes.

What documents are required for an individual, legal entity to receive benefits

Persons subject to preferential tax treatment should prepare a standard set of documents. In addition, certain categories of citizens are required to submit additional documents (hereinafter referred to as DD).

Standard set of documents for all individuals	passport (identity document), certificate of ownership of the applicant’s land (state act on land), confirmation of registration, income statement
DD for a pensioner	copy of pension certificate (notarized)
DD for invalids of the Second World War and military operations	iD card for a disabled person
DD for participants of the Second World War (disabled due to illness, other reasons)	certificate of the veteran of the Second World War of the general sample
DD for disabled people 1, 2 groups	certificate of a disabled person, pension certificate or certificate of the medical labor commission, indicating disability
Chernobyl	special certificates of participants in the liquidation of the Chernobyl disaster

Depending on the available additional regional benefits, their types, categories of beneficiaries, the list of documents submitted may vary. Therefore, it is advisable to find out the entire list of required documents in advance from the tax authorities.

Land tax rates and land tax calculation formula

Organizations calculate the amount of land tax on their own. For individuals, the amount of payment payable is calculated by the tax authorities. The value of the land tax does not depend on the results of the activities of their owners who use the land for their own purposes: for maintaining private household plots, etc. The amount payable is a constant annual payment.

When calculating, tax rates (SB), cadastral price (CC) of the land plot, as well as the coefficient of ownership (CV) are used. A numeric factor (CV) is applied if the site has been used for an incomplete year. When calculating, the availability of benefits is also taken into account. The size of the maximum rate is tied to its purpose, i.e. the type of territory:

• 0.3% (intended purpose of the land- gardening, truck farming, for agricultural activities, defense, security, housing);
• 1.5% (for other types of land).

The indicated interest rates are the limit values \u200b\u200bfixed by federal law, therefore, municipal authorities are not entitled to exceed them. Calculation of land tax is carried out according to the standard formula: NS * KTs * KV.

Regional land tax benefits

Up-to-date data on preferential treatment regarding land tax, which is applied at the municipal level, can be found on the official website of the Federal Tax Service. For this purpose, the electronic service “Reference information on the rates and benefits on property taxes” is used.

Region	Some local tax breaks for 2015-2016 years
Leningradskaya	In the Fedorovsky joint venture, Tosno district, the following are exempted: single pensioners and spouses (60 and 65 years old respectively) living in the private sector with income below the subsistence level, veterans and invalids of the Second World War, home front workers; Shapkinskoye joint venture, Tosno district: pensioners residing in the joint venture pay 40% of the tax amount
Moscow	City district Ivanteyevka: chernobyl residents, poor citizens, registered in the management of social protection, single pensioners were released; the tax base for honorable residents of the city was reduced by 70%, registered veterans of retirement age - by 50%, for families with 3 or more children under 18 with an average income less than the living wage - by 50%, etc .; City settlement Pravdinsky of the Pushkin district: large families are released for plots received from the state free of charge; poor pensioners pay 50% tax
Belgorod	No new local benefits introduced
Tula	RP Arsenyevo Arsenyevsky district: large families are released local authorities, etc.
Ryazan	No new local benefits
Lipetsk	Municipal entity Fashchevsky village council, Gryazinsky district: local governments and cultural, health, educational institutions subsidized from the local or regional budget have been freed
Nizhny Novgorod	Chkalovsk: local governments, educational, sports, cultural institutions, mass media financed from the local budget have been released
Saratov	Bolshezhuravsky municipality of Arkadak district:
Sverdlovskaya	Eastern rural settlement: peasant farms and agricultural organizations whose income from the sale of their products (or from shareholders) more than 70% of total profit
Chelyabinsk	South Ural city district: retired by age, disabled people of groups 1 and 2 (individual and individual)
Stavropol region	Belye Kopani village of Apanasenkovsky district: local authorities, cultural institutions (exemption for municipal lands) were released

It is obvious that each region has its own benefits, which are established on the basis of decisions of local Councils of Deputies and Zemsky assemblies.

Reasons for rejecting land tax benefits

In order for tax authorities to miss the application for documents for further consideration and decide in favor of the applicant, at least the following conditions must be met:

• the applicant must fall under the category of beneficiaries in accordance with applicable local laws and the Tax Code;
• the text of the application must contain complete information, specific and correct, without errors, corrections;
• submit to the tax authorities all the required documents.

A refusal to benefit from the results of consideration of an application is more often accepted because the applicant is not a beneficiary under the law. In other cases, the decision is usually made in favor of the applicant.

Example: calculation of land tax taking into account regional benefits for individuals

A citizen of the Russian Federation (individual, pensioner) N.V. Romashov owns a plot of land located in the Moscow region. The purpose of the plot is individual housing construction, cadastral price - 1 000 000 rubles, rate - 0.25%. Local authorities provided for pensioners a privilege when paying a land tax of 50%. The calculation of the payment for the year, taking into account privileges, looks like this: 1,000,000 * 0.25% * 50% \u003d 1,250 rubles.

Answers to frequently asked questions

Question number 1.  Where can pensioners learn about benefits on their territory?

Answer: You should contact the administration of the district in question, or the tax authorities at the location of the land. These structures have comprehensive information on the benefits that apply on the basis of the existing regulatory acts of municipal authorities.

Question number 2.  Is land tax relief applied if the land is leased?

No, the law does not provide benefits in such cases. Tenants do not pay tax.

Question number 3.  Are war veterans who worked in the rear during the war and labor veterans exempt from land tax payments?

Answer: No, this is possible only within the framework of the existing normative acts of specific regions, therefore, you should contact the administration of your region on this issue.

Question number 4.  Does land tax relief apply to peasant farms?

Those citizens who created the peasant farm for the first time, within 5 years from the moment of granting them land, have the right not to pay land tax