Land tax of 100% goes to local budgets. It must be paid by all individuals and legal entities who own land plots located on the territory of municipalities, whose authorities have adopted a regulatory legal act on the introduction of this tax. The amount of the tax depends on the available benefits and the cadastral value of the land.
Cadastral value of land plots
The tax base on the basis of which the land tax is calculated is the cadastral value of the land plot. This characteristic depends on its location. The cadastral value is determined on the basis of many factors, in particular, it is influenced by which territorial zone a particular site belongs to, since there are types of permitted use for each such zone.
The cadastral value of the lands of this settlement, as a result of the state cadastral assessment, is approved by the Decree of the territorial Administration.
For example, the cadastral value of a land plot located in a residential area, on the territory of which construction of shops, multi-storey residential buildings, and public and cultural buildings is permitted, will be higher than the cost of a plot of the same area located in an industrial zone or one that is in a recreation area where capital construction objects are prohibited.
But entrepreneurs who have neighboring plots of the same area, located in the same territorial zone, can still pay a different amount of land tax, since it also depends on the type of activity they carry out. A charitable organization, for example, may be completely exempt from paying it, and a merchant will pay more tax than one that provides educational services.
Religious organizations, associations of disabled people, representatives of small peoples, etc., are exempt from paying land tax, in particular.
For each type of activity, its own coefficients are established, they are approved by decisions of local authorities on the basis of proposals from a special commission. For individuals - owners of land plots, the amount of payment for land is determined by the tax rate established by the representative bodies of municipalities.
It should be borne in mind that, in accordance with Chapter 31 of the Tax Code of the Russian Federation, for owners of private houses and summer residents using land plots for their own needs, including personal subsidiary farming or building a house, the land tax rate is set at a rate not exceeding 0.3%, for other land plots - 1.5%.
Land tax relief
The state gives benefits to certain categories of taxpayers by providing them with a 10,000-ruble benefit. In particular, such a benefit is received by people with disabilities since childhood, veterans of the Great Patriotic War and other subsequent official wars, Heroes of the Soviet Union and the Russian Federation, Chernobyl victims, patients with radiation sickness, etc.
