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Land tax

Taxpayers
organizations, individuals and individual entrepreneurs – owners of land
Taxable object
Land plot
Tax base
Cadastral value of the land plot as of January 1st of the tax period year In an event when a new land plot was registered during the taxable period the cadastral value is established for the land plot registration date
Reporting period
Reporting periods for businesses are the first, second and the third quarters. Reports may not be filed for a reporting period however taxpayers (businesses and individual entrepreneurs) are making advance payments unless municipal acts identified othervise
Taxable period
Calendar year
Tax rate
Rates are established by local legislative acts and can not exceed the rates specified by Russian Tax Code: 0,3% -for agricultural, residential and utilities infrastructure lands; 1,5% - for other types of land use Tax rates my be differentiated subject to allowed types of land use
Tax calculation for:
  • organizations and individual entrepreneurs
Organizations make selfassessment oftax amounts and advance payments 
  • individuals
Tax authorities make tax assessment for individuals based on data provided by registry and cadastral authority.
Tax payment
The tax and advance payments are made on dates as established by local legislative acts of municipalities. Organizations and individual entrepreneurs : The date can not be set earlier then February 1st of the year following the expired tax period Individuals: The date can not be set earlier then November 1st of the year following the expired tax period
Tax return
Organizations and individual entrepreneurs: No later than February 1st, followingtheexpiredtaxperiod