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Land tax

Calculates the land tax

The calculator calculates the land tax at the cadastral value of the land and the land tax rate.
The cadastral value of land can be found at
Rosreestr portal.
The land tax rate is determined by the municipality, in whose territory the land is, and it's usually 0.3%.
Below the calculator, there are articles from the Tax code.

PLANETCALC, Land tax

Land tax

Land cadastral value

Land tax rate established on the territory of the municipality

The reduction of the tax base for the privileged taxpayers categories

Digits after the decimal point: 2
Land tax amount
 

Tax Code, Part II, Section X: Local Taxes, Chapter 31. Land tax

Article 390. Tax Base

  1. The tax base is defined as the cadastral value of land recognized as the subject to taxation in accordance with Article 389 of the current Code.

  2. The cadastral value of land is determined in accordance with the land legislation of the Russian Federation.
    Article 391. The procedure for determining the tax base
  3. The tax base shall be determined in relation to each plot of land as its cadastral value as at January 1 of the year which is the tax period.

In the case of a plot of land which was formed in the course of a tax period, the tax base in that tax period shall be determined as its cadastral value as at the date of the cadastral registration of the plot of land in question.

The tax base for a plot of land which is in the territories of a number of
municipalities (in the territories of a municipality and the cities of federal significance, Moscow or Saint Petersburg) shall be determined for each municipality (the cities of federal significance, Moscow and Saint Petersburg). In this respect, the tax base for the portion of the plot of land which lies within the borders of a particular municipality (of the cities of federal significance, Moscow and Saint Petersburg) shall be determined as a portion of the cadastral value of the entire plot of land which is proportional to that portion of the plot of land.

  1. The tax base shall be determined separately in relation to shares in the common ownership of a plot of land where different persons are recognised as the taxpayers or different tax rates have been established in relation to such shares.

  2. Taxpayers which are organizations shall determine the tax base independently on the basis of information in the State cadastre of immovable property concerning each plot of land which belongs to them on the basis of ownership or permanent (indefinite) use.

Taxpayers which are physical persons operating as private entrepreneurs shall determine the tax base independently in relation to plots of land which are used (are intended to be used) by them in entrepreneurial activities on the basis of information in the State cadastre of immovable property concerning each plot of land which belongs to them on the basis of ownership, permanent (indefinite) use or lifetime inheritable possession.

  1. Unless otherwise provided by clause 3 of this Article, the tax base for each taxpayer which is a physical person shall be determined by tax authorities on the basis of information which is provided to tax authorities by bodies which carry out cadastral registration, maintain the State cadastre of immovable property and carry out the State registration of rights in immovable property and transactions involving such property.
  2. The tax base shall be reduced by a non-taxable amount equal to 10,000 roubles per one taxpayer in the territory of one municipality (the cities of federal significance, Moscow and Saint Petersburg) with respect to a plot of land which is in the ownership, permanent (indefinite) use or lifetime inheritable possession of the following categories of taxpayers:

1) Heroes of the Soviet Union, Heroes of the Russian Federation and full cavaliers of the Order of Glory;

2) disabled persons with Group I disability and persons for whom Group II disability was established before January 1, 2004;

3) persons disabled from childhood;

4) veterans of and persons disabled as a result of participation in the Great Patriotic War, and veterans of and persons disabled as a result of participation in combat operations;

5) physical persons who have the right to receive social support in accordance with the Law of the Russian Federation “Concerning the Social Protection of Citizens Exposed to Radiation as a Result of the Disaster at the Chernobyl Atomic Electric Power Station” (as reworded by Law No. 3061-1 of the Russian Federation of June 18, 1992), in accordance with Federal Law No. 175-FZ of November 26, 1998 “Concerning the Social Protection of Citizens of the Russian Federation Who Were Exposed to Radiation as a Result of the Accident in 1957 at the Mayak Production Association and the Dumping of Radioactive Waste into the River Techa”, and in accordance with Federal Law No. 2-FZ of January 10, 2002 “Concerning Social Guarantees for Citizens Exposed to Radiation as a Result of Nuclear Tests on the Semipalatinsk Testing Range”;

6) physical persons who, as part of special-risk subdivisions, directly participated in nuclear and thermonuclear weapons tests and in recovery operations for nuclear accidents at weapons facilities and military establishments;

7) physical persons who contracted or suffered radiation sickness or became disabled as a result of tests, training exercises and other work associated with any types of nuclear installations, including nuclear weapons and space technology.

  1. The tax base shall be reduced by the non-taxable amount which is established by clause 5 of this Article on the basis of documents confirming the right to reduce the tax base which are presented by the taxpayer to the tax authority at the location of a plot of land.

The procedure and time limits for the presentation by taxpayers of documents confirming the right to reduce the tax base shall be established by normative legal acts of representative bodies of municipalities (laws of the cities of federal significance, Moscow and Saint Petersburg). In this respect, the deadline established for the presentation of documents confirming the right to a reduction of the tax base may not be later than February 1 of the year following a tax period which has ended.

  1. If the size of the non-taxable amount which is envisaged by clause 5 of this Article exceeds the size of the tax base which has been determined for a plot of land, the tax base shall be taken to be equal to zero.

Article 394. Tax Rate

  1. Tax rates shall be established by normative legal acts of representative bodies of municipalities (laws of the cities of federal significance, Moscow and Saint Petersburg), and may not exceed:

1) 0.3 per cent for plots of land:

  • which are classified as agricultural lands or as lands within agricultural use
    zones in inhabited localities and are used for agricultural production;
  • which are occupied by housing facilities and facilities of the engineering infrastructure of the housing and utility complex (with the exception of a part interest in a plot of land pertaining to a facility which is not part of housing facilities or facilities of the engineering infrastructure of the housing and utility complex), or which have been acquired (provided) for housing construction;
  • which have been acquired (provided) for private subsidiary farming, horticulture, market-gardening or animal husbandry, or for dacha plot farming;

2) 1.5 per cent for other plots of land.

  1. It shall be permissible to establish differentiated tax rates based on categories of lands and (or) the authorized use of a plot of land and according to the location of an object of taxation in the case of municipalities which have been included in the composition of the intra-city territory of the city of federal significance Moscow as a result of as the alteration of its boundaries where a law of the city of federal significance Moscow provides that land tax is one of the sources of revenue of the budgets of those municipalities.

  2. Where tax rates have not been set by normative legal acts of representative bodies of municipalities (laws of the cities of federal significance Moscow and Saint Petersburg), tax shall be levied at the tax rates specified in clause 1 of this Article.

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