Taxpayers
organizations, individuals and individual entrepreneurs – owners of land
Subject to tax
Land plot
Tax base
Cadastral value of the land as at January the 1st of the taxable year
As forthe land plot which has appeared during the taxable period – the cadastral value is determined in accordance with the date of its registration
Reporting period
For the taxpayers – organizations periods of accounts are: first, second and third quarter. The record is not filed during the period of accounts, but the taxpayers (organizations and individual entrepreneurs) make thequarterlyadvancepaymentsfor the tax, unless otherwise stated by the local legislative act.
Taxable period
Calendar year
Tax rate
Rates are stated by local legislative acts and can not exceed the rates specified by Russian Tax Code:
0,3% -for the land plots отнесенных к to the lands of agricultural designation, used byhousing fundsandthe objects of engineering infrastructure of housing funds,bought for private household plot;
1,5% - for the others.
Determination of differential tax rates depending on the type of land and (or) acceptable use of the land plot is assumed
Tax calculation for:
- organizations and individual entrepreneurs
- individuals
The taxpayers
– organizations should self-asses the tax which should be paid and the advancepayments
The amount of tax for the taxpayers – individuals is computed by the tax authorities by virtue of the information provided by the authorities who conduct the cadastral registration, fills in State Immovable Property Cadastreи and State registration of rights to immovable property and transactions involving such property
Tax payment
For organizations and individual entrepreneurs :
The tax and advance payments to the tax should be paid by the due dates which are determined by the local legislative acts
Herewith, for taxpayers – organizations and individual entrepreneurs, due date for tax payment can not be set earlier than February the 1st, following next to the expired tax period
Due date for tax payment for individuals, who are not individual entrepreneurs, can not be set earlier than November the 1st, following next to the expired tax period
Tax return
No later than February the 1st, following an expired tax period