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What determines the size of the land tax

What determines the size of the land tax

Land tax in the amount of 100% goes to local budgets.

He must pay all of the physical andlegal persons who are owners of the land located on the territory of the municipalities, the authorities of which adopted a legal act on the introduction of this tax.

The amount of tax depends on the available benefits and the cadastral value of land.

The cadastral value of land

The tax base, which is calculated on the basis ofland tax is the cadastral value of land. This feature depends on its location. Cadastral value is based on many factors, particularly the effect on it, to which belongs the territorial zone or other portion, as are the types of allowed use for each such zone.

The cadastral value of land of the village, as a result of state cadastral valuation, approved by Decree of the Territorial Administration.

For example, the cadastral value of land plots,located in a residential area, on the territory of which is permitted and construction of shops and high-rise residential buildings, and buildings of social and cultural facilities, will be higher than the cost of land of the same area, located in the industrial area or one that is located in the recreation area, where objects capital construction prohibited place.
But entrepreneurs with neighboring areasthe same area, are in the same territorial area can still pay a different amount of land tax, since it also depends on their ongoing activities. A charitable organization, for example, be generally exempt from paying it, and commercial enterprise will pay tax more than the one that provides educational services.

From payment of land tax exempt, in particular, religious organizations, associations of persons with disabilities, representatives of indigenous peoples and others.

For each activity settheir rates, they are approved by the decisions of local authorities on the basis of the proposals of the special commission. For individuals - owners of land, the size of payments for the land determined by the tax rate set by the representative bodies of the municipalities.
It should be borne in mind that, in accordance with Chapter31 of the Tax Code of the Russian Federation, for the owners of private houses and summer residents who use land for their own needs, including private farms or building a house, land tax rate is set at a rate not exceeding 0.3%, other land - 1.5% .

Benefits to pay land tax

State bear benefits in some categoriestaxpayers by giving them a benefit in the amount of 10 000 rubles. In particular, such a benefit is obtained with disabilities since childhood, veterans of the Second World War and other wars follow the official Heroes of the Soviet Union and the Russian Federation, Chernobyl, patients with radiation sickness and so on.

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